DDIVEWORKS: 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.
DDIVEWORKS
Largest movements
- Tangible fixed assets +€9,178
new in 2025: €9,178
of which Furniture and vehicles: +€8,121
- Receivables within one year +€4,311
up €4,311 (+56.3%), from €7,655 to €11,966
of which Trade receivables: +€4,663
- Cash -€1,405
down €1,405 (-23.6%), from €5,947 to €4,542
mainly Investment in fixed assets (net) (-€10,479) and Receivables within one year (-€4,311)
- Tax, wage and social debts +€10,634
up €10,634 (+628.1%), from €1,693 to €12,328
of which Remuneration and social security: +€9,188
- Reserves +€2,500
up €2,500 (+44.2%), from €5,659 to €8,159
- Other debts -€2,221
no longer reported in 2025 (was €2,221)
- Trade debts +€1,171
up €1,171 (+113.9%), from €1,029 to €2,200
- Depreciation +€1,301
new in 2025: €1,301
- Gross operating margin -€1,082
down €1,082 (-14.7%), from €7,362 to €6,280
- Other operating charges +€969
new in 2025: €969
- Taxes -€246
down €246 (-14.6%), from €1,693 to €1,447
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 | €13,602 | €25,686 | +€12,084 | +88.8% |
| Fixed assets | 21/28 | - | €9,178 | +€9,178 | |
| Tangible fixed assets | 22/27 | - | €9,178 | +€9,178 | |
| Plant, machinery and equipment | 23 | - | €1,057 | +€1,057 | |
| Furniture and vehicles | 24 | - | €8,121 | +€8,121 | |
| Current assets | 29/58 | €13,602 | €16,508 | +€2,906 | +21.4% |
| Amounts receivable within one year | 40/41 | €7,655 | €11,966 | +€4,311 | +56.3% |
| Trade receivables | 40 | €6,824 | €11,487 | +€4,663 | +68.3% |
| Other amounts receivable | 41 | €830 | €479 | -€352 | -42.3% |
| Cash at bank and in hand | 54/58 | €5,947 | €4,542 | -€1,405 | -23.6% |
| Total equity and liabilities | 10/49 | €13,602 | €25,686 | +€12,084 | +88.8% |
| Equity | 10/15 | €8,659 | €11,159 | +€2,500 | +28.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €5,659 | €8,159 | +€2,500 | +44.2% |
| Distributable reserves | 133 | €5,659 | €8,159 | +€2,500 | +44.2% |
| Amounts payable | 17/49 | €4,943 | €14,527 | +€9,584 | +193.9% |
| Amounts payable within one year | 42/48 | €4,943 | €14,527 | +€9,584 | +193.9% |
| Trade debts | 44 | €1,029 | €2,200 | +€1,171 | +113.9% |
| Suppliers | 440/4 | €1,029 | €2,200 | +€1,171 | +113.9% |
| Taxes, remuneration and social security | 45 | €1,693 | €12,328 | +€10,634 | +628.1% |
| Taxes | 450/3 | €1,693 | €3,140 | +€1,447 | +85.4% |
| Remuneration and social security | 454/9 | - | €9,188 | +€9,188 | |
| Other amounts payable | 47/48 | €2,221 | - | -€2,221 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,301 | +€1,301 | |
| Other operating charges | 640/8 | - | €969 | +€969 | |
| Gross operating margin | 9900 | €7,362 | €6,280 | -€1,082 | -14.7% |
| Operating profit (loss) | 9901 | €7,362 | €4,010 | -€3,352 | -45.5% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €10 | €70 | +€60 | +597.1% |
| Recurring financial charges | 65 | €10 | €70 | +€60 | +597.1% |
| Profit (loss) for the period before taxes | 9903 | €7,352 | €3,947 | -€3,405 | -46.3% |
| Income taxes | 67/77 | €1,693 | €1,447 | -€246 | -14.6% |
| Profit (loss) for the period | 9904 | €5,659 | €2,500 | -€3,158 | -55.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,659 | €2,500 | -€3,158 | -55.8% |
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 11 October 2026 via checked.be.