ALL-DIVACK: 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.
ALL-DIVACK
Largest movements
- Tangible fixed assets -€5,413
down €5,413 (-13.0%), from €41,560 to €36,147
of which Plant, machinery and equipment: -€7,652
- Receivables within one year -€3,872
down €3,872 (-3.8%), from €102,348 to €98,476
of which Trade receivables: -€4,659
- Trade debts -€14,196
down €14,196 (-21.0%), from €67,711 to €53,515
- Other debts +€9,495
up €9,495 (+64.4%), from €14,750 to €24,245
- Debts after one year -€4,433
down €4,433 (-43.1%), from €10,288 to €5,855
- Reserves -€3,494
down €3,494 (-4.1%), from €86,264 to €82,771
- Short-term financial debts +€2,831
up €2,831 (+60.4%), from €4,691 to €7,522
- Gross operating margin +€6,557
up €6,557 (+17.9%), from €36,627 to €43,184
- Depreciation +€3,357
up €3,357 (+33.6%), from €10,004 to €13,361
- Financial charges -€2,703
down €2,703 (-36.3%), from €7,442 to €4,739
- Taxes +€1,585
up €1,585 (+47.7%), from €3,321 to €4,906
- Financial income +€1,115
up €1,115 (+2426.3%), from €46 to €1,161
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €189,991 | €181,087 | -€8,904 | -4.7% |
| Fixed assets | 21/28 | €41,560 | €36,147 | -€5,413 | -13.0% |
| Tangible fixed assets | 22/27 | €41,560 | €36,147 | -€5,413 | -13.0% |
| Plant, machinery and equipment | 23 | €33,735 | €26,083 | -€7,652 | -22.7% |
| Furniture and vehicles | 24 | €7,825 | €10,064 | +€2,239 | +28.6% |
| Current assets | 29/58 | €148,432 | €144,941 | -€3,491 | -2.4% |
| Amounts receivable after more than one year | 29 | €40,000 | €40,000 | = | 0.0% |
| Other amounts receivable | 291 | €40,000 | €40,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €102,348 | €98,476 | -€3,872 | -3.8% |
| Trade receivables | 40 | €92,534 | €87,875 | -€4,659 | -5.0% |
| Other amounts receivable | 41 | €9,814 | €10,601 | +€787 | +8.0% |
| Cash at bank and in hand | 54/58 | €3,733 | €4,464 | +€731 | +19.6% |
| Deferred charges and accrued income | 490/1 | €2,351 | €2,001 | -€350 | -14.9% |
| Total equity and liabilities | 10/49 | €189,991 | €181,087 | -€8,904 | -4.7% |
| Equity | 10/15 | €87,264 | €83,771 | -€3,494 | -4.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €86,264 | €82,771 | -€3,494 | -4.1% |
| Distributable reserves | 133 | €86,264 | €82,771 | -€3,494 | -4.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €102,727 | €97,317 | -€5,410 | -5.3% |
| Amounts payable after more than one year | 17 | €10,288 | €5,855 | -€4,433 | -43.1% |
| Financial debts | 170/4 | €10,288 | €5,855 | -€4,433 | -43.1% |
| Amounts payable within one year | 42/48 | €92,054 | €91,036 | -€1,019 | -1.1% |
| Current portion of amounts payable after more than one year | 42 | €4,222 | €4,433 | +€211 | +5.0% |
| Financial debts | 43 | €4,691 | €7,522 | +€2,831 | +60.4% |
| Credit institutions | 430/8 | €4,691 | €7,522 | +€2,831 | +60.4% |
| Trade debts | 44 | €67,711 | €53,515 | -€14,196 | -21.0% |
| Suppliers | 440/4 | €67,711 | €53,515 | -€14,196 | -21.0% |
| Advances received on contracts in progress | 46 | €261 | €0 | -€261 | -100.0% |
| Taxes, remuneration and social security | 45 | €419 | €1,320 | +€901 | +214.7% |
| Taxes | 450/3 | €419 | €1,320 | +€901 | +214.7% |
| Other amounts payable | 47/48 | €14,750 | €24,245 | +€9,495 | +64.4% |
| Accrued charges and deferred income | 492/3 | €384 | €426 | +€42 | +10.9% |
| Non-recurring operating income | 76A | €5,658 | €0 | -€5,658 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,004 | €13,361 | +€3,357 | +33.6% |
| Other operating charges | 640/8 | €707 | €1,303 | +€596 | +84.3% |
| Gross operating margin | 9900 | €36,627 | €43,184 | +€6,557 | +17.9% |
| Operating profit (loss) | 9901 | €25,916 | €28,520 | +€2,604 | +10.0% |
| Financial income | 75/76B | €46 | €1,161 | +€1,115 | +2426.3% |
| Recurring financial income | 75 | €46 | €1,161 | +€1,115 | +2426.3% |
| Financial charges | 65/66B | €7,442 | €4,739 | -€2,703 | -36.3% |
| Recurring financial charges | 65 | €7,442 | €4,739 | -€2,703 | -36.3% |
| Profit (loss) for the period before taxes | 9903 | €18,520 | €24,942 | +€6,422 | +34.7% |
| Income taxes | 67/77 | €3,321 | €4,906 | +€1,585 | +47.7% |
| Profit (loss) for the period | 9904 | €15,199 | €20,036 | +€4,837 | +31.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,199 | €20,036 | +€4,837 | +31.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.