DIEVALGO: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DIEVALGO
Largest movements
- Tangible fixed assets +€27,412
up €27,412 (+8.1%), from €337,015 to €364,427
of which Land and buildings: +€27,649
- Cash -€5,687
down €5,687 (-82.2%), from €6,922 to €1,235
mainly Investment in fixed assets (net) (-€47,405) and Trade debts (-€39,910)
- Receivables within one year +€4,035
up €4,035 (+17.3%), from €23,290 to €27,325
- Trade debts -€39,910
down €39,910 (-97.7%), from €40,850 to €940
- Other debts +€36,085
up €36,085 (+27.5%), from €131,367 to €167,452
- Debts after one year +€34,985
up €34,985 (+18.9%), from €185,108 to €220,093
- Profit (loss) carried forward -€8,214
down €8,214 (-50.6%), from -€16,232 to -€24,446
- Gross operating margin +€8,836
up €8,836 (+141.7%), from €6,236 to €15,072
- Depreciation +€2,873
up €2,873 (+16.8%), from €17,120 to €19,993
- Financial charges +€263
up €263 (+8.7%), from €3,030 to €3,293
From the 2021 result to the 2022 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €367,227 | €392,987 | +€25,760 | +7.0% |
| Fixed assets | 21/28 | €337,015 | €364,427 | +€27,412 | +8.1% |
| Tangible fixed assets | 22/27 | €337,015 | €364,427 | +€27,412 | +8.1% |
| Land and buildings | 22 | €335,634 | €363,283 | +€27,649 | +8.2% |
| Furniture and vehicles | 24 | €1,381 | €1,144 | -€237 | -17.2% |
| Current assets | 29/58 | €30,212 | €28,560 | -€1,652 | -5.5% |
| Amounts receivable within one year | 40/41 | €23,290 | €27,325 | +€4,035 | +17.3% |
| Trade receivables | 40 | €23,290 | €27,325 | +€4,035 | +17.3% |
| Cash at bank and in hand | 54/58 | €6,922 | €1,235 | -€5,687 | -82.2% |
| Total equity and liabilities | 10/49 | €367,227 | €392,987 | +€25,760 | +7.0% |
| Equity | 10/15 | €2,368 | -€5,846 | -€8,214 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Profit (loss) carried forward | 14 | -€16,232 | -€24,446 | -€8,214 | -50.6% |
| Amounts payable | 17/49 | €364,859 | €398,833 | +€33,974 | +9.3% |
| Amounts payable after more than one year | 17 | €185,108 | €220,093 | +€34,985 | +18.9% |
| Financial debts | 170/4 | €185,108 | €220,093 | +€34,985 | +18.9% |
| Amounts payable within one year | 42/48 | €179,751 | €178,740 | -€1,011 | -0.6% |
| Trade debts | 44 | €40,850 | €940 | -€39,910 | -97.7% |
| Suppliers | 440/4 | €40,850 | €940 | -€39,910 | -97.7% |
| Taxes, remuneration and social security | 45 | €7,534 | €10,348 | +€2,814 | +37.4% |
| Remuneration and social security | 454/9 | €7,534 | €10,348 | +€2,814 | +37.4% |
| Other amounts payable | 47/48 | €131,367 | €167,452 | +€36,085 | +27.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,120 | €19,993 | +€2,873 | +16.8% |
| Gross operating margin | 9900 | €6,236 | €15,072 | +€8,836 | +141.7% |
| Operating profit (loss) | 9901 | -€10,884 | -€4,921 | +€5,963 | +54.8% |
| Financial charges | 65/66B | €3,030 | €3,293 | +€263 | +8.7% |
| Recurring financial charges | 65 | €3,030 | €3,293 | +€263 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | -€13,914 | -€8,214 | +€5,700 | +41.0% |
| Profit (loss) for the period | 9904 | -€13,914 | -€8,214 | +€5,700 | +41.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,914 | -€8,214 | +€5,700 | +41.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.