DIPHICAR: 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.
DIPHICAR
Largest movements
- Tangible fixed assets +€146,394
up €146,394 (+65.8%), from €222,422 to €368,816
of which Land and buildings: +€141,548
- Current investments -€75,479
down €75,479 (-47.0%), from €160,479 to €85,000
- Other debts +€164,214
up €164,214 (+110.4%), from €148,720 to €312,935
- Tax, wage and social debts -€71,727
down €71,727 (-98.3%), from €72,972 to €1,245
- Profit (loss) carried forward -€23,435
down €23,435 (-3067.8%), from -€764 to -€24,199
- Financial income -€15,031
down €15,031 (-95.6%), from €15,723 to €692
- Taxes +€14,417
up €14,417, from -€14,130 to €287
- Financial charges -€8,105
down €8,105 (-64.2%), from €12,617 to €4,512
- Depreciation +€4,137
up €4,137 (+646.2%), from €640 to €4,777
- Gross operating margin +€2,738
up €2,738 (+17.2%), from -€15,949 to -€13,210
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 | €385,380 | €457,384 | +€72,004 | +18.7% |
| Fixed assets | 21/28 | €222,422 | €368,816 | +€146,394 | +65.8% |
| Tangible fixed assets | 22/27 | €222,422 | €368,816 | +€146,394 | +65.8% |
| Land and buildings | 22 | €96,915 | €238,464 | +€141,548 | +146.1% |
| Plant, machinery and equipment | 23 | €125,000 | €125,000 | = | 0.0% |
| Furniture and vehicles | 24 | €507 | €5,352 | +€4,846 | +956.2% |
| Current assets | 29/58 | €162,958 | €88,568 | -€74,390 | -45.6% |
| Amounts receivable within one year | 40/41 | €332 | €332 | = | 0.0% |
| Other amounts receivable | 41 | €332 | €332 | = | 0.0% |
| Current investments | 50/53 | €160,479 | €85,000 | -€75,479 | -47.0% |
| Cash at bank and in hand | 54/58 | €1,529 | €2,590 | +€1,061 | +69.4% |
| Deferred charges and accrued income | 490/1 | €619 | €646 | +€28 | +4.5% |
| Total equity and liabilities | 10/49 | €385,380 | €457,384 | +€72,004 | +18.7% |
| Equity | 10/15 | €160,020 | €136,585 | -€23,435 | -14.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €142,184 | €142,184 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €939 | €939 | = | 0.0% |
| Distributable reserves | 133 | €139,387 | €139,387 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€764 | -€24,199 | -€23,435 | -3067.8% |
| Amounts payable | 17/49 | €225,360 | €320,799 | +€95,439 | +42.3% |
| Amounts payable within one year | 42/48 | €222,085 | €317,303 | +€95,218 | +42.9% |
| Trade debts | 44 | €393 | €3,123 | +€2,730 | +694.9% |
| Suppliers | 440/4 | €393 | €3,123 | +€2,730 | +694.9% |
| Taxes, remuneration and social security | 45 | €72,972 | €1,245 | -€71,727 | -98.3% |
| Taxes | 450/3 | €72,972 | €1,245 | -€71,727 | -98.3% |
| Other amounts payable | 47/48 | €148,720 | €312,935 | +€164,214 | +110.4% |
| Accrued charges and deferred income | 492/3 | €3,275 | €3,496 | +€221 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €640 | €4,777 | +€4,137 | +646.2% |
| Other operating charges | 640/8 | €1,284 | €1,341 | +€57 | +4.4% |
| Non-recurring operating charges | 66A | €127 | - | -€127 | |
| Gross operating margin | 9900 | -€15,949 | -€13,210 | +€2,738 | +17.2% |
| Operating profit (loss) | 9901 | -€18,000 | -€19,328 | -€1,329 | -7.4% |
| Financial income | 75/76B | €15,723 | €692 | -€15,031 | -95.6% |
| Recurring financial income | 75 | €15,723 | €692 | -€15,031 | -95.6% |
| Financial charges | 65/66B | €12,617 | €4,512 | -€8,105 | -64.2% |
| Recurring financial charges | 65 | €12,617 | €4,512 | -€8,105 | -64.2% |
| Profit (loss) for the period before taxes | 9903 | -€14,894 | -€23,148 | -€8,255 | -55.4% |
| Income taxes | 67/77 | -€14,130 | €287 | +€14,417 | |
| Profit (loss) for the period | 9904 | -€764 | -€23,435 | -€22,672 | -2967.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€764 | -€23,435 | -€22,672 | -2967.8% |
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 11 October 2026 via checked.be.