DIWERA: 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.
DIWERA
Largest movements
- Tangible fixed assets -€28,029
down €28,029 (-6.2%), from €449,781 to €421,752
of which Land and buildings: -€15,278
- Receivables within one year +€17,463
up €17,463 (+141%), from €12,376 to €29,838
of which Trade receivables: +€17,448
- Cash +€6,258
up €6,258 (+214%), from €2,926 to €9,184
mainly Other debts (+€36,076) and Depreciation (+€29,610)
- Other debts +€36,076
up €36,076 (+21.6%), from €167,218 to €203,294
- Trade debts -€32,554
down €32,554 (-31.0%), from €104,908 to €72,353
- Debts after one year -€12,388
down €12,388 (-4.1%), from €299,627 to €287,240
- Tax, wage and social debts +€8,757
up €8,757 (+235%), from €3,725 to €12,482
of which Taxes: +€8,803
- Profit (loss) carried forward -€5,329
down €5,329 (-3.9%), from -€136,838 to -€142,167
- Gross operating margin +€44,538
up €44,538 (+1,391%), from €3,201 to €47,740
- Financial charges +€5,667
up €5,667 (+51.8%), from €10,950 to €16,618
- Staff costs -€3,828
down €3,828 (-86.4%), from €4,431 to €603
- Depreciation +€3,582
up €3,582 (+13.8%), from €26,028 to €29,610
- Other operating charges +€2,772
up €2,772 (+80.0%), from €3,465 to €6,237
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 | €470,663 | €466,391 | -€4,272 | -0.9% |
| Fixed assets | 21/28 | €449,781 | €421,752 | -€28,029 | -6.2% |
| Tangible fixed assets | 22/27 | €449,781 | €421,752 | -€28,029 | -6.2% |
| Land and buildings | 22 | €395,284 | €380,006 | -€15,278 | -3.9% |
| Plant, machinery and equipment | 23 | €8,306 | €6,886 | -€1,420 | -17.1% |
| Furniture and vehicles | 24 | €46,191 | €34,860 | -€11,330 | -24.5% |
| Current assets | 29/58 | €20,882 | €44,638 | +€23,756 | +114% |
| Stocks and contracts in progress | 3 | €4,825 | €5,616 | +€791 | +16.4% |
| Stocks | 30/36 | €4,825 | €5,616 | +€791 | +16.4% |
| Amounts receivable within one year | 40/41 | €12,376 | €29,838 | +€17,463 | +141% |
| Trade receivables | 40 | €12,376 | €29,823 | +€17,448 | +141% |
| Other amounts receivable | 41 | €0 | €15 | +€15 | |
| Cash at bank and in hand | 54/58 | €2,926 | €9,184 | +€6,258 | +214% |
| Deferred charges and accrued income | 490/1 | €756 | €0 | -€756 | -100% |
| Total equity and liabilities | 10/49 | €470,663 | €466,391 | -€4,272 | -0.9% |
| Equity | 10/15 | -€126,838 | -€132,167 | -€5,329 | -4.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€136,838 | -€142,167 | -€5,329 | -3.9% |
| Amounts payable | 17/49 | €597,501 | €598,558 | +€1,056 | +0.2% |
| Amounts payable after more than one year | 17 | €299,627 | €287,240 | -€12,388 | -4.1% |
| Financial debts | 170/4 | €299,627 | €287,240 | -€12,388 | -4.1% |
| Amounts payable within one year | 42/48 | €297,874 | €311,318 | +€13,444 | +4.5% |
| Current portion of amounts payable after more than one year | 42 | €12,023 | €13,188 | +€1,165 | +9.7% |
| Financial debts | 43 | €10,000 | €10,000 | +€0 | 0.0% |
| Credit institutions | 430/8 | €10,000 | €10,000 | +€0 | 0.0% |
| Trade debts | 44 | €104,908 | €72,353 | -€32,554 | -31.0% |
| Suppliers | 440/4 | €104,908 | €72,353 | -€32,554 | -31.0% |
| Taxes, remuneration and social security | 45 | €3,725 | €12,482 | +€8,757 | +235% |
| Taxes | 450/3 | €3,184 | €11,987 | +€8,803 | +276% |
| Remuneration and social security | 454/9 | €541 | €495 | -€46 | -8.5% |
| Other amounts payable | 47/48 | €167,218 | €203,294 | +€36,076 | +21.6% |
| Remuneration, social security and pensions | 62 | €4,431 | €603 | -€3,828 | -86.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,028 | €29,610 | +€3,582 | +13.8% |
| Other operating charges | 640/8 | €3,465 | €6,237 | +€2,772 | +80.0% |
| Gross operating margin | 9900 | €3,201 | €47,740 | +€44,538 | +1,391% |
| Operating profit (loss) | 9901 | -€30,723 | €11,289 | +€42,012 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €10,950 | €16,618 | +€5,667 | +51.8% |
| Recurring financial charges | 65 | €10,950 | €16,618 | +€5,667 | +51.8% |
| Profit (loss) for the period before taxes | 9903 | -€41,674 | -€5,329 | +€36,345 | +87.2% |
| Profit (loss) for the period | 9904 | -€41,674 | -€5,329 | +€36,345 | +87.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€41,674 | -€5,329 | +€36,345 | +87.2% |
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 19 October 2026 via checked.be.