PARTIMO-DIACO: 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.
PARTIMO-DIACO
Largest movements
- Current assets -€34,184
down €34,184 (-3.8%), from €899,937 to €865,753
of which Cash: -€33,627
- Equity -€18,744
down €18,744 (-40.8%), from -€45,943 to -€64,687
of which Profit (loss) carried forward: -€18,744
- Gross operating margin +€18,632
up €18,632 (+72.6%), from -€25,674 to -€7,042
- Depreciation -€374
no longer reported in 2014 (was €374)
From the 2013 result to the 2014 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2013 | 2014 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,244,672 | €1,209,879 | -€34,793 | -2.8% |
| Fixed assets | 21/28 | €344,735 | €344,126 | -€609 | -0.2% |
| Tangible fixed assets | 22/27 | €208,753 | €208,144 | -€609 | -0.3% |
| Financial fixed assets | 28 | €135,982 | €135,982 | = | 0.0% |
| Current assets | 29/58 | €899,937 | €865,753 | -€34,184 | -3.8% |
| Stocks and contracts in progress | 3 | €572,250 | €572,250 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €260,491 | €259,933 | -€557 | -0.2% |
| Cash at bank and in hand | 54/58 | €47,197 | €13,570 | -€33,627 | -71.2% |
| Total equity and liabilities | 10/49 | €1,244,672 | €1,209,879 | -€34,793 | -2.8% |
| Equity | 10/15 | -€45,943 | -€64,687 | -€18,744 | -40.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€115,325 | -€134,069 | -€18,744 | -16.3% |
| Amounts payable | 17/49 | €1,290,615 | €1,274,567 | -€16,049 | -1.2% |
| Amounts payable after more than one year | 17 | €14,087 | €4,562 | -€9,525 | -67.6% |
| Amounts payable within one year | 42/48 | €1,276,528 | €1,270,005 | -€6,523 | -0.5% |
| Trade debts | 44 | €1,088 | €770 | -€318 | -29.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €374 | - | -€374 | |
| Gross operating margin | 9900 | -€25,674 | -€7,042 | +€18,632 | +72.6% |
| Operating profit (loss) | 9901 | -€32,978 | -€13,605 | +€19,373 | +58.7% |
| Recurring financial income | 75 | €25 | €12 | -€13 | -51.9% |
| Recurring financial charges | 65 | €5,774 | €4,542 | -€1,231 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | -€40,289 | -€18,744 | +€21,544 | +53.5% |
| Profit (loss) for the period | 9904 | -€40,289 | -€18,744 | +€21,544 | +53.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€40,289 | -€18,744 | +€21,544 | +53.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2013 and 31 December 2014. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.