DISKAN: 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.
DISKAN
Largest movements
- Receivables within one year +€91,300
up €91,300 (+32.0%), from €285,321 to €376,620
of which Trade receivables: +€57,271
- Tangible fixed assets +€84,065
up €84,065 (+94.6%), from €88,872 to €172,937
of which Furniture and vehicles: +€53,078
- Cash +€26,654
new in 2024: €26,654
mainly Trade debts (+€154,436) and Net result for the year (+€73,722)
- Trade debts +€154,436
up €154,436 (+260.0%), from €59,391 to €213,827
- Reserves +€73,722
up €73,722 (+36.7%), from €200,990 to €274,711
- Current portion of long-term debt -€48,773
no longer reported in 2024 (was €48,773)
- Other debts +€23,324
up €23,324 (+1102.2%), from €2,116 to €25,440
- Gross operating margin -€17,930
down €17,930 (-8.9%), from €200,343 to €182,414
- Depreciation +€13,338
up €13,338 (+40.5%), from €32,912 to €46,250
- Taxes -€8,931
down €8,931 (-29.6%), from €30,190 to €21,259
- Staff costs -€4,643
down €4,643 (-11.7%), from €39,734 to €35,091
- Financial income -€2,992
down €2,992 (-99.4%), from €3,009 to €17
of which Non-recurring financial income: -€3,000
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 | €374,193 | €586,999 | +€212,806 | +56.9% |
| Fixed assets | 21/28 | €88,872 | €178,787 | +€89,915 | +101.2% |
| Tangible fixed assets | 22/27 | €88,872 | €172,937 | +€84,065 | +94.6% |
| Plant, machinery and equipment | 23 | €31,922 | €63,404 | +€31,482 | +98.6% |
| Furniture and vehicles | 24 | €52,447 | €105,524 | +€53,078 | +101.2% |
| Other tangible fixed assets | 26 | €4,503 | €4,009 | -€495 | -11.0% |
| Financial fixed assets | 28 | - | €5,850 | +€5,850 | |
| Current assets | 29/58 | €285,321 | €408,212 | +€122,891 | +43.1% |
| Amounts receivable within one year | 40/41 | €285,321 | €376,620 | +€91,300 | +32.0% |
| Trade receivables | 40 | €116,151 | €173,423 | +€57,271 | +49.3% |
| Other amounts receivable | 41 | €169,169 | €203,198 | +€34,028 | +20.1% |
| Cash at bank and in hand | 54/58 | - | €26,654 | +€26,654 | |
| Deferred charges and accrued income | 490/1 | - | €4,937 | +€4,937 | |
| Total equity and liabilities | 10/49 | €374,193 | €586,999 | +€212,806 | +56.9% |
| Equity | 10/15 | €219,590 | €293,311 | +€73,722 | +33.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €200,990 | €274,711 | +€73,722 | +36.7% |
| Distributable reserves | 133 | €200,990 | €274,711 | +€73,722 | +36.7% |
| Amounts payable | 17/49 | €154,603 | €293,688 | +€139,085 | +90.0% |
| Amounts payable within one year | 42/48 | €154,603 | €293,688 | +€139,085 | +90.0% |
| Current portion of amounts payable after more than one year | 42 | €48,773 | - | -€48,773 | |
| Financial debts | 43 | €35,049 | €40,000 | +€4,951 | +14.1% |
| Credit institutions | 430/8 | €35,049 | €40,000 | +€4,951 | +14.1% |
| Trade debts | 44 | €59,391 | €213,827 | +€154,436 | +260.0% |
| Suppliers | 440/4 | €59,391 | €213,827 | +€154,436 | +260.0% |
| Taxes, remuneration and social security | 45 | €9,274 | €14,421 | +€5,147 | +55.5% |
| Taxes | 450/3 | €1,294 | €6,157 | +€4,863 | +375.8% |
| Remuneration and social security | 454/9 | €7,980 | €8,264 | +€284 | +3.6% |
| Other amounts payable | 47/48 | €2,116 | €25,440 | +€23,324 | +1102.2% |
| Non-recurring operating income | 76A | - | €697 | +€697 | |
| Remuneration, social security and pensions | 62 | €39,734 | €35,091 | -€4,643 | -11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,912 | €46,250 | +€13,338 | +40.5% |
| Other operating charges | 640/8 | €439 | €426 | -€12 | -2.8% |
| Non-recurring operating charges | 66A | €278 | €2,000 | +€1,722 | +618.6% |
| Gross operating margin | 9900 | €200,343 | €182,414 | -€17,930 | -8.9% |
| Operating profit (loss) | 9901 | €126,980 | €98,646 | -€28,333 | -22.3% |
| Financial income | 75/76B | €3,009 | €17 | -€2,992 | -99.4% |
| Recurring financial income | 75 | €9 | €17 | +€8 | +90.2% |
| Non-recurring financial income | 76B | €3,000 | - | -€3,000 | |
| Financial charges | 65/66B | €960 | €3,683 | +€2,723 | +283.5% |
| Recurring financial charges | 65 | €960 | €3,683 | +€2,723 | +283.5% |
| Profit (loss) for the period before taxes | 9903 | €129,028 | €94,980 | -€34,048 | -26.4% |
| Income taxes | 67/77 | €30,190 | €21,259 | -€8,931 | -29.6% |
| Profit (loss) for the period | 9904 | €98,839 | €73,722 | -€25,117 | -25.4% |
| Profit (loss) for the period to be appropriated | 9905 | €98,839 | €73,722 | -€25,117 | -25.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.