DIWO Professionals: 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.
DIWO Professionals
Largest movements
- Receivables within one year -€14,223
down €14,223 (-96.1%), from €14,806 to €583
of which Trade receivables: -€13,875
- Cash +€2,141
up €2,141 (+76.5%), from €2,800 to €4,941
mainly Receivables within one year (+€14,223) and Tax, wage and social debts (+€1,000)
- Profit (loss) carried forward -€11,377
down €11,377 (-95.4%), from €11,931 to €554
- Other debts -€2,068
no longer reported in 2024 (was €2,068)
- Tax, wage and social debts +€1,000
up €1,000 (+28.5%), from €3,507 to €4,507
- Trade debts +€363
new in 2024: €363
- Gross operating margin -€26,030
down €26,030, from €15,093 to -€10,937
- Taxes -€3,007
no longer reported in 2024 (was €3,007)
- Financial charges +€285
up €285 (+184%), from €155 to €440
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 | €17,606 | €5,524 | -€12,082 | -68.6% |
| Current assets | 29/58 | €17,606 | €5,524 | -€12,082 | -68.6% |
| Amounts receivable within one year | 40/41 | €14,806 | €583 | -€14,223 | -96.1% |
| Trade receivables | 40 | €13,875 | - | -€13,875 | |
| Other amounts receivable | 41 | €931 | €583 | -€348 | -37.4% |
| Cash at bank and in hand | 54/58 | €2,800 | €4,941 | +€2,141 | +76.5% |
| Total equity and liabilities | 10/49 | €17,606 | €5,524 | -€12,082 | -68.6% |
| Equity | 10/15 | €12,031 | €654 | -€11,377 | -94.6% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,931 | €554 | -€11,377 | -95.4% |
| Amounts payable | 17/49 | €5,575 | €4,870 | -€705 | -12.6% |
| Amounts payable within one year | 42/48 | €5,575 | €4,870 | -€705 | -12.6% |
| Trade debts | 44 | - | €363 | +€363 | |
| Suppliers | 440/4 | - | €363 | +€363 | |
| Taxes, remuneration and social security | 45 | €3,507 | €4,507 | +€1,000 | +28.5% |
| Taxes | 450/3 | €3,507 | €4,507 | +€1,000 | +28.5% |
| Other amounts payable | 47/48 | €2,068 | - | -€2,068 | |
| Gross operating margin | 9900 | €15,093 | -€10,937 | -€26,030 | |
| Operating profit (loss) | 9901 | €15,093 | -€10,937 | -€26,030 | |
| Financial charges | 65/66B | €155 | €440 | +€285 | +184% |
| Recurring financial charges | 65 | €155 | €440 | +€285 | +184% |
| Profit (loss) for the period before taxes | 9903 | €14,938 | -€11,377 | -€26,315 | |
| Income taxes | 67/77 | €3,007 | - | -€3,007 | |
| Profit (loss) for the period | 9904 | €11,931 | -€11,377 | -€23,308 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,931 | -€11,377 | -€23,308 |
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 13 October 2026 via checked.be.