LA DILIGENCE DD: 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.
LA DILIGENCE DD
Largest movements
- Cash -€10,476
down €10,476 (-32.7%), from €32,047 to €21,572
mainly Debts within one year (-€27,654)
- Financial fixed assets -€4,549
no longer reported in 2020 (was €4,549)
- Stocks and contracts -€2,500
no longer reported in 2020 (was €2,500)
- Debts within one year -€27,654
down €27,654 (-73.4%), from €37,685 to €10,031
- Profit (loss) carried forward +€8,842
no longer reported in 2020 (was -€8,842)
- Reserves +€1,287
up €1,287 (+31.7%), from €4,054 to €5,341
- Gross operating margin -€11,450
down €11,450 (-57.8%), from €19,793 to €8,343
From the 2019 result to the 2020 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 2019 and 2020 balance sheets and the 2020 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2019 | 2020 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €39,097 | €21,572 | -€17,525 | -44.8% |
| Fixed assets | 21/28 | €4,549 | - | -€4,549 | |
| Financial fixed assets | 28 | €4,549 | - | -€4,549 | |
| Current assets | 29/58 | €34,547 | €21,572 | -€12,976 | -37.6% |
| Stocks and contracts in progress | 3 | €2,500 | - | -€2,500 | |
| Cash at bank and in hand | 54/58 | €32,047 | €21,572 | -€10,476 | -32.7% |
| Total equity and liabilities | 10/49 | €39,097 | €21,572 | -€17,525 | -44.8% |
| Equity | 10/15 | €1,412 | €11,541 | +€10,129 | +718% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €4,054 | €5,341 | +€1,287 | +31.7% |
| Profit (loss) carried forward | 14 | -€8,842 | - | +€8,842 | |
| Amounts payable | 17/49 | €37,685 | €10,031 | -€27,654 | -73.4% |
| Amounts payable within one year | 42/48 | €37,685 | €10,031 | -€27,654 | -73.4% |
| Trade debts | 44 | €8,740 | €9,295 | +€555 | +6.4% |
| Gross operating margin | 9900 | €19,793 | €8,343 | -€11,450 | -57.8% |
| Operating profit (loss) | 9901 | €1,433 | €1,411 | -€23 | -1.6% |
| Recurring financial income | 75 | - | €10,000 | +€10,000 | |
| Recurring financial charges | 65 | €6,194 | €1,282 | -€4,912 | -79.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,761 | €10,129 | +€14,890 | |
| Profit (loss) for the period | 9904 | -€4,761 | €10,129 | +€14,890 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,761 | €10,129 | +€14,890 |
Source: filed annual accounts (NBB), financial years ended 31 December 2019 and 31 December 2020. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.