DIOTIMA: 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.
DIOTIMA
Largest movements
- Receivables within one year +€133,814
up €133,814 (+43.3%), from €309,169 to €442,983
of which Trade receivables: +€125,949
- Cash +€47,120
up €47,120 (+131%), from €35,922 to €83,042
mainly Trade debts (+€121,119) and Stocks and contracts (+€29,917)
- Stocks and contracts -€29,917
down €29,917 (-7.9%), from €376,740 to €346,823
- Trade debts +€121,119
up €121,119 (+34.7%), from €349,067 to €470,186
- Tax, wage and social debts +€16,486
up €16,486 (+14.2%), from €115,871 to €132,357
of which Taxes: +€18,684
- Staff costs -€100,691
down €100,691 (-18.5%), from €545,636 to €444,945
- Gross operating margin -€69,665
down €69,665 (-12.9%), from €539,749 to €470,084
- Financial income -€19,044
down €19,044 (-99.8%), from €19,082 to €38
of which Non-recurring financial income: -€19,002
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.
Derived cash bridge
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 | €894,191 | €1,037,176 | +€142,986 | +16.0% |
| Fixed assets | 21/28 | €39,843 | €29,817 | -€10,026 | -25.2% |
| Tangible fixed assets | 22/27 | €39,843 | €29,817 | -€10,026 | -25.2% |
| Plant, machinery and equipment | 23 | €9,297 | €10,328 | +€1,032 | +11.1% |
| Furniture and vehicles | 24 | €30,547 | €19,489 | -€11,058 | -36.2% |
| Current assets | 29/58 | €854,347 | €1,007,359 | +€153,012 | +17.9% |
| Stocks and contracts in progress | 3 | €376,740 | €346,823 | -€29,917 | -7.9% |
| Stocks | 30/36 | €376,740 | €346,823 | -€29,917 | -7.9% |
| Amounts receivable within one year | 40/41 | €309,169 | €442,983 | +€133,814 | +43.3% |
| Trade receivables | 40 | €293,467 | €419,417 | +€125,949 | +42.9% |
| Other amounts receivable | 41 | €15,702 | €23,567 | +€7,865 | +50.1% |
| Cash at bank and in hand | 54/58 | €35,922 | €83,042 | +€47,120 | +131% |
| Deferred charges and accrued income | 490/1 | €132,516 | €134,512 | +€1,996 | +1.5% |
| Total equity and liabilities | 10/49 | €894,191 | €1,037,176 | +€142,986 | +16.0% |
| Equity | 10/15 | €429,253 | €434,633 | +€5,381 | +1.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €250,863 | €250,863 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €244,663 | €244,663 | = | 0.0% |
| Profit (loss) carried forward | 14 | €113,889 | €119,270 | +€5,381 | +4.7% |
| Investment grants | 15 | €2,500 | €2,500 | = | 0.0% |
| Amounts payable | 17/49 | €464,938 | €602,543 | +€137,605 | +29.6% |
| Amounts payable within one year | 42/48 | €464,938 | €602,543 | +€137,605 | +29.6% |
| Trade debts | 44 | €349,067 | €470,186 | +€121,119 | +34.7% |
| Suppliers | 440/4 | €349,067 | €470,186 | +€121,119 | +34.7% |
| Taxes, remuneration and social security | 45 | €115,871 | €132,357 | +€16,486 | +14.2% |
| Taxes | 450/3 | €43,334 | €62,018 | +€18,684 | +43.1% |
| Remuneration and social security | 454/9 | €72,537 | €70,339 | -€2,198 | -3.0% |
| Non-recurring operating income | 76A | €85 | €15 | -€70 | -82.4% |
| Remuneration, social security and pensions | 62 | €545,636 | €444,945 | -€100,691 | -18.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,544 | €12,566 | -€3,978 | -24.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€12,022 | -€10,715 | +€1,307 | +10.9% |
| Other operating charges | 640/8 | €6,361 | €1,069 | -€5,292 | -83.2% |
| Non-recurring operating charges | 66A | €220 | €21 | -€199 | -90.7% |
| Gross operating margin | 9900 | €539,749 | €470,084 | -€69,665 | -12.9% |
| Operating profit (loss) | 9901 | -€16,989 | €22,199 | +€39,188 | |
| Financial income | 75/76B | €19,082 | €38 | -€19,044 | -99.8% |
| Recurring financial income | 75 | €81 | €38 | -€43 | -52.9% |
| Non-recurring financial income | 76B | €19,002 | - | -€19,002 | |
| Financial charges | 65/66B | €6,879 | €5,838 | -€1,041 | -15.1% |
| Recurring financial charges | 65 | €6,553 | €5,838 | -€715 | -10.9% |
| Non-recurring financial charges | 66B | €326 | - | -€326 | |
| Profit (loss) for the period before taxes | 9903 | -€4,786 | €16,399 | +€21,185 | |
| Income taxes | 67/77 | €5,936 | €11,018 | +€5,082 | +85.6% |
| Profit (loss) for the period | 9904 | -€10,723 | €5,381 | +€16,103 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,723 | €5,381 | +€16,103 |
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 16 October 2026 via checked.be.