DIYARLOG: 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.
DIYARLOG
Largest movements
- Receivables after one year +€94,976
new in 2024: €94,976
- Stocks and contracts +€64,821
new in 2024: €64,821
- Cash +€11,221
up €11,221 (+653.9%), from €1,716 to €12,937
mainly Trade debts (+€63,491) and Tax, wage and social debts (+€55,108)
- Tangible fixed assets +€7,809
new in 2024: €7,809
of which Furniture and vehicles: +€6,017
- Trade debts +€63,491
up €63,491 (+14562.2%), from €436 to €63,927
- Tax, wage and social debts +€55,108
up €55,108 (+925.9%), from €5,952 to €61,060
of which Taxes: +€50,564
- Accrued charges and deferred income +€44,714
up €44,714 (+1640.9%), from €2,725 to €47,439
- Reserves +€19,546
up €19,546 (+566.9%), from €3,448 to €22,994
- Other debts -€4,398
no longer reported in 2024 (was €4,398)
- Gross operating margin +€69,066
up €69,066 (+637.0%), from €10,843 to €79,909
- Staff costs +€47,692
up €47,692 (+34559.4%), from €138 to €47,830
- Taxes +€7,583
new in 2024: €7,583
- Depreciation +€2,509
new in 2024: €2,509
- Financial income +€2,270
new in 2024: €2,270
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 | €21,042 | €201,420 | +€180,378 | +857.2% |
| Fixed assets | 21/28 | - | €7,809 | +€7,809 | |
| Tangible fixed assets | 22/27 | - | €7,809 | +€7,809 | |
| Plant, machinery and equipment | 23 | - | €1,792 | +€1,792 | |
| Furniture and vehicles | 24 | - | €6,017 | +€6,017 | |
| Current assets | 29/58 | €21,042 | €193,611 | +€172,569 | +820.1% |
| Amounts receivable after more than one year | 29 | - | €94,976 | +€94,976 | |
| Other amounts receivable | 291 | - | €94,976 | +€94,976 | |
| Stocks and contracts in progress | 3 | - | €64,821 | +€64,821 | |
| Stocks | 30/36 | - | €64,821 | +€64,821 | |
| Amounts receivable within one year | 40/41 | €18,337 | €19,888 | +€1,551 | +8.5% |
| Trade receivables | 40 | €18,337 | €380 | -€17,957 | -97.9% |
| Other amounts receivable | 41 | - | €19,508 | +€19,508 | |
| Cash at bank and in hand | 54/58 | €1,716 | €12,937 | +€11,221 | +653.9% |
| Deferred charges and accrued income | 490/1 | €989 | €989 | = | 0.0% |
| Total equity and liabilities | 10/49 | €21,042 | €201,420 | +€180,378 | +857.2% |
| Equity | 10/15 | €7,531 | €28,994 | +€21,463 | +285.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €3,448 | €22,994 | +€19,546 | +566.9% |
| Distributable reserves | 133 | €3,448 | €22,994 | +€19,546 | +566.9% |
| Profit (loss) carried forward | 14 | -€1,917 | - | +€1,917 | |
| Amounts payable | 17/49 | €13,511 | €172,426 | +€158,915 | +1176.2% |
| Amounts payable within one year | 42/48 | €10,786 | €124,987 | +€114,201 | +1058.8% |
| Trade debts | 44 | €436 | €63,927 | +€63,491 | +14562.2% |
| Suppliers | 440/4 | €436 | €63,927 | +€63,491 | +14562.2% |
| Taxes, remuneration and social security | 45 | €5,952 | €61,060 | +€55,108 | +925.9% |
| Taxes | 450/3 | €5,952 | €56,516 | +€50,564 | +849.5% |
| Remuneration and social security | 454/9 | - | €4,544 | +€4,544 | |
| Other amounts payable | 47/48 | €4,398 | - | -€4,398 | |
| Accrued charges and deferred income | 492/3 | €2,725 | €47,439 | +€44,714 | +1640.9% |
| Remuneration, social security and pensions | 62 | €138 | €47,830 | +€47,692 | +34559.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,509 | +€2,509 | |
| Other operating charges | 640/8 | €3,645 | €2,591 | -€1,054 | -28.9% |
| Gross operating margin | 9900 | €10,843 | €79,909 | +€69,066 | +637.0% |
| Operating profit (loss) | 9901 | €7,060 | €26,979 | +€19,919 | +282.1% |
| Financial income | 75/76B | - | €2,270 | +€2,270 | |
| Recurring financial income | 75 | - | €2,270 | +€2,270 | |
| Financial charges | 65/66B | €57 | €203 | +€146 | +256.1% |
| Recurring financial charges | 65 | €57 | €203 | +€146 | +256.1% |
| Profit (loss) for the period before taxes | 9903 | €7,003 | €29,046 | +€22,043 | +314.8% |
| Income taxes | 67/77 | - | €7,583 | +€7,583 | |
| Profit (loss) for the period | 9904 | €7,003 | €21,463 | +€14,460 | +206.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,003 | €21,463 | +€14,460 | +206.5% |
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 9 October 2026 via checked.be.