DB Diving: 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.
DB Diving
Largest movements
- Deferred charges and accrued income +€517,555
up €517,555 (+259986.5%), from €199 to €517,754
- Receivables within one year -€421,722
down €421,722 (-88.6%), from €475,770 to €54,048
of which Other amounts receivable: -€432,325
- Cash -€75,947
down €75,947 (-97.1%), from €78,225 to €2,278
mainly Deferred charges and accrued income (-€517,555) and Current portion of long-term debt (-€9,749)
- Tangible fixed assets -€14,099
down €14,099 (-38.2%), from €36,868 to €22,769
of which Furniture and vehicles: -€11,689
- Current portion of long-term debt -€9,749
down €9,749 (-31.0%), from €31,438 to €21,688
- Trade debts +€8,934
up €8,934 (+21.2%), from €42,233 to €51,167
- Profit (loss) carried forward +€6,613
up €6,613 (+2.5%), from €267,199 to €273,812
- Gross operating margin -€303,535
down €303,535 (-83.2%), from €364,913 to €61,379
- Taxes -€67,360
down €67,360 (-94.0%), from €71,676 to €4,316
- Staff costs -€20,504
down €20,504 (-32.1%), from €63,957 to €43,453
- Financial charges -€13,892
down €13,892 (-54.9%), from €25,291 to €11,399
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 | €597,846 | €603,823 | +€5,977 | +1.0% |
| Fixed assets | 21/28 | €43,652 | €29,743 | -€13,909 | -31.9% |
| Tangible fixed assets | 22/27 | €36,868 | €22,769 | -€14,099 | -38.2% |
| Land and buildings | 22 | - | €3,989 | +€3,989 | |
| Plant, machinery and equipment | 23 | €19,735 | €13,336 | -€6,399 | -32.4% |
| Furniture and vehicles | 24 | €17,133 | €5,444 | -€11,689 | -68.2% |
| Financial fixed assets | 28 | €6,784 | €6,974 | +€190 | +2.8% |
| Current assets | 29/58 | €554,194 | €574,080 | +€19,886 | +3.6% |
| Amounts receivable within one year | 40/41 | €475,770 | €54,048 | -€421,722 | -88.6% |
| Trade receivables | 40 | €28,059 | €38,662 | +€10,603 | +37.8% |
| Other amounts receivable | 41 | €447,711 | €15,385 | -€432,325 | -96.6% |
| Cash at bank and in hand | 54/58 | €78,225 | €2,278 | -€75,947 | -97.1% |
| Deferred charges and accrued income | 490/1 | €199 | €517,754 | +€517,555 | +259986.5% |
| Total equity and liabilities | 10/49 | €597,846 | €603,823 | +€5,977 | +1.0% |
| Equity | 10/15 | €438,690 | €445,303 | +€6,613 | +1.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €165,291 | €165,291 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €163,431 | €163,431 | = | 0.0% |
| Profit (loss) carried forward | 14 | €267,199 | €273,812 | +€6,613 | +2.5% |
| Amounts payable | 17/49 | €159,156 | €158,520 | -€636 | -0.4% |
| Amounts payable after more than one year | 17 | €2,462 | €1,500 | -€962 | -39.1% |
| Financial debts | 170/4 | €2,462 | €1,500 | -€962 | -39.1% |
| Amounts payable within one year | 42/48 | €154,842 | €156,440 | +€1,599 | +1.0% |
| Current portion of amounts payable after more than one year | 42 | €31,438 | €21,688 | -€9,749 | -31.0% |
| Trade debts | 44 | €42,233 | €51,167 | +€8,934 | +21.2% |
| Suppliers | 440/4 | €42,233 | €51,167 | +€8,934 | +21.2% |
| Taxes, remuneration and social security | 45 | €81,171 | €83,585 | +€2,414 | +3.0% |
| Taxes | 450/3 | €74,574 | €83,585 | +€9,011 | +12.1% |
| Remuneration and social security | 454/9 | €6,597 | - | -€6,597 | |
| Accrued charges and deferred income | 492/3 | €1,852 | €580 | -€1,273 | -68.7% |
| Remuneration, social security and pensions | 62 | €63,957 | €43,453 | -€20,504 | -32.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,764 | €11,334 | -€431 | -3.7% |
| Other operating charges | 640/8 | €2,628 | €4,712 | +€2,084 | +79.3% |
| Non-recurring operating charges | 66A | - | €5,314 | +€5,314 | |
| Gross operating margin | 9900 | €364,913 | €61,379 | -€303,535 | -83.2% |
| Operating profit (loss) | 9901 | €286,564 | -€3,435 | -€289,998 | |
| Financial income | 75/76B | €23,406 | €25,762 | +€2,356 | +10.1% |
| Recurring financial income | 75 | €23,406 | €25,762 | +€2,356 | +10.1% |
| Financial charges | 65/66B | €25,291 | €11,399 | -€13,892 | -54.9% |
| Recurring financial charges | 65 | €25,291 | €11,399 | -€13,892 | -54.9% |
| Profit (loss) for the period before taxes | 9903 | €284,679 | €10,929 | -€273,750 | -96.2% |
| Income taxes | 67/77 | €71,676 | €4,316 | -€67,360 | -94.0% |
| Profit (loss) for the period | 9904 | €213,002 | €6,613 | -€206,390 | -96.9% |
| Profit (loss) for the period to be appropriated | 9905 | €213,002 | €6,613 | -€206,390 | -96.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.