DIOGENIUS: what changed
Two financial 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.
DIOGENIUS
Largest movements
- Financial fixed assets +€215,900
new in 2024: €215,900
- Receivables within one year +€72,452
up €72,452 (+87.7%), from €82,652 to €155,104
of which Trade receivables: +€72,452
- Tangible fixed assets +€59,629
up €59,629 (+50.4%), from €118,373 to €178,001
of which Other tangible fixed assets: +€36,950
- Cash +€27,604
up €27,604 (+46.7%), from €59,132 to €86,736
mainly Debts after one year (+€229,848) and Depreciation (+€104,913)
- Deferred charges and accrued income -€20,067
down €20,067 (-87.5%), from €22,932 to €2,865
- Debts after one year +€229,848
up €229,848 (+592.1%), from €38,818 to €268,666
- Trade debts +€65,338
up €65,338 (+140.4%), from €46,543 to €111,881
- Current portion of long-term debt +€23,737
up €23,737 (+113.4%), from €20,929 to €44,666
- Reserves +€10,695
up €10,695 (+9.6%), from €111,432 to €122,127
of which Distributable reserves: +€10,695
- Gross operating margin +€108,372
up €108,372 (+85.6%), from €126,627 to €234,999
- Staff costs +€82,121
up €82,121 (+551.6%), from €14,888 to €97,009
- Financial charges +€6,560
up €6,560 (+157.7%), from €4,160 to €10,720
- Financial income -€5,232
down €5,232 (-88.2%), from €5,929 to €697
- Taxes +€4,727
up €4,727 (+179.3%), from €2,636 to €7,363
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €331,919 | €668,596 | +€336,676 | +101.4% |
| Fixed assets | 21/28 | €167,203 | €423,890 | +€256,687 | +153.5% |
| Intangible fixed assets | 21 | €48,830 | €29,988 | -€18,842 | -38.6% |
| Tangible fixed assets | 22/27 | €118,373 | €178,001 | +€59,629 | +50.4% |
| Furniture and vehicles | 24 | €118,373 | €141,051 | +€22,679 | +19.2% |
| Other tangible fixed assets | 26 | - | €36,950 | +€36,950 | |
| Financial fixed assets | 28 | - | €215,900 | +€215,900 | |
| Current assets | 29/58 | €164,717 | €244,706 | +€79,989 | +48.6% |
| Amounts receivable within one year | 40/41 | €82,652 | €155,104 | +€72,452 | +87.7% |
| Trade receivables | 40 | €74,817 | €147,269 | +€72,452 | +96.8% |
| Other amounts receivable | 41 | €7,835 | €7,835 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €59,132 | €86,736 | +€27,604 | +46.7% |
| Deferred charges and accrued income | 490/1 | €22,932 | €2,865 | -€20,067 | -87.5% |
| Total equity and liabilities | 10/49 | €331,919 | €668,596 | +€336,676 | +101.4% |
| Equity | 10/15 | €152,380 | €163,075 | +€10,695 | +7.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €111,432 | €122,127 | +€10,695 | +9.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €109,572 | €120,267 | +€10,695 | +9.8% |
| Profit (loss) carried forward | 14 | €22,348 | €22,348 | = | 0.0% |
| Amounts payable | 17/49 | €179,539 | €505,520 | +€325,981 | +181.6% |
| Amounts payable after more than one year | 17 | €38,818 | €268,666 | +€229,848 | +592.1% |
| Financial debts | 170/4 | €38,818 | €268,666 | +€229,848 | +592.1% |
| Amounts payable within one year | 42/48 | €140,722 | €236,855 | +€96,133 | +68.3% |
| Current portion of amounts payable after more than one year | 42 | €20,929 | €44,666 | +€23,737 | +113.4% |
| Financial debts | 43 | €1,667 | €1,531 | -€135 | -8.1% |
| Credit institutions | 430/8 | €1,667 | €1,531 | -€135 | -8.1% |
| Trade debts | 44 | €46,543 | €111,881 | +€65,338 | +140.4% |
| Suppliers | 440/4 | €46,543 | €111,881 | +€65,338 | +140.4% |
| Taxes, remuneration and social security | 45 | €26,520 | €30,981 | +€4,461 | +16.8% |
| Taxes | 450/3 | €21,753 | €15,608 | -€6,145 | -28.2% |
| Remuneration and social security | 454/9 | €4,767 | €15,373 | +€10,606 | +222.5% |
| Other amounts payable | 47/48 | €45,063 | €47,796 | +€2,732 | +6.1% |
| Remuneration, social security and pensions | 62 | €14,888 | €97,009 | +€82,121 | +551.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €102,818 | €104,913 | +€2,095 | +2.0% |
| Other operating charges | 640/8 | €384 | €14 | -€370 | -96.2% |
| Gross operating margin | 9900 | €126,627 | €234,999 | +€108,372 | +85.6% |
| Operating profit (loss) | 9901 | €8,538 | €33,063 | +€24,525 | +287.3% |
| Financial income | 75/76B | €5,929 | €697 | -€5,232 | -88.2% |
| Recurring financial income | 75 | €5,929 | €697 | -€5,232 | -88.2% |
| Financial charges | 65/66B | €4,160 | €10,720 | +€6,560 | +157.7% |
| Recurring financial charges | 65 | €4,160 | €10,720 | +€6,560 | +157.7% |
| Profit (loss) for the period before taxes | 9903 | €10,307 | €23,040 | +€12,733 | +123.5% |
| Income taxes | 67/77 | €2,636 | €7,363 | +€4,727 | +179.3% |
| Profit (loss) for the period | 9904 | €7,671 | €15,677 | +€8,006 | +104.4% |
| Profit (loss) for the period to be appropriated | 9905 | €7,671 | €15,677 | +€8,006 | +104.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.