Deviver: 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.
Deviver
Largest movements
- Receivables within one year +€65,264
up €65,264 (+73.7%), from €88,507 to €153,771
of which Other amounts receivable: +€63,127
- Cash -€7,437
down €7,437 (-16.4%), from €45,399 to €37,962
mainly Receivables within one year (-€65,264) and Trade debts (-€2,909)
- Reserves +€54,467
up €54,467 (+50.7%), from €107,456 to €161,923
- Tax, wage and social debts +€7,751
up €7,751 (+75.4%), from €10,285 to €18,036
- Trade debts -€2,909
down €2,909 (-40.5%), from €7,190 to €4,281
- Gross operating margin +€17,878
up €17,878 (+31.9%), from €56,045 to €73,923
- Taxes +€3,478
up €3,478 (+26.6%), from €13,090 to €16,568
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 | €134,930 | €194,239 | +€59,309 | +44.0% |
| Fixed assets | 21/28 | €826 | €2,273 | +€1,446 | +175.0% |
| Intangible fixed assets | 21 | €1 | €1 | -€0 | -14.3% |
| Tangible fixed assets | 22/27 | €826 | €2,272 | +€1,446 | +175.2% |
| Plant, machinery and equipment | 23 | - | €917 | +€917 | |
| Furniture and vehicles | 24 | €826 | €1,355 | +€529 | +64.1% |
| Current assets | 29/58 | €134,104 | €191,967 | +€57,863 | +43.1% |
| Amounts receivable within one year | 40/41 | €88,507 | €153,771 | +€65,264 | +73.7% |
| Trade receivables | 40 | €70,597 | €72,735 | +€2,138 | +3.0% |
| Other amounts receivable | 41 | €17,910 | €81,037 | +€63,127 | +352.5% |
| Cash at bank and in hand | 54/58 | €45,399 | €37,962 | -€7,437 | -16.4% |
| Deferred charges and accrued income | 490/1 | €198 | €233 | +€35 | +17.8% |
| Total equity and liabilities | 10/49 | €134,930 | €194,239 | +€59,309 | +44.0% |
| Equity | 10/15 | €117,456 | €171,923 | +€54,467 | +46.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €107,456 | €161,923 | +€54,467 | +50.7% |
| Distributable reserves | 133 | €107,456 | €161,923 | +€54,467 | +50.7% |
| Amounts payable | 17/49 | €17,475 | €22,317 | +€4,842 | +27.7% |
| Amounts payable within one year | 42/48 | €17,475 | €22,317 | +€4,842 | +27.7% |
| Trade debts | 44 | €7,190 | €4,281 | -€2,909 | -40.5% |
| Suppliers | 440/4 | €7,190 | €4,281 | -€2,909 | -40.5% |
| Taxes, remuneration and social security | 45 | €10,285 | €18,036 | +€7,751 | +75.4% |
| Taxes | 450/3 | €10,285 | €18,036 | +€7,751 | +75.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €611 | €483 | -€128 | -21.0% |
| Other operating charges | 640/8 | €1,528 | €1,965 | +€437 | +28.6% |
| Gross operating margin | 9900 | €56,045 | €73,923 | +€17,878 | +31.9% |
| Operating profit (loss) | 9901 | €53,906 | €71,475 | +€17,569 | +32.6% |
| Financial income | 75/76B | €50 | €11 | -€40 | -78.8% |
| Recurring financial income | 75 | €50 | €11 | -€40 | -78.8% |
| Financial charges | 65/66B | €121 | €451 | +€331 | +274.0% |
| Recurring financial charges | 65 | €121 | €451 | +€331 | +274.0% |
| Profit (loss) for the period before taxes | 9903 | €53,836 | €71,035 | +€17,199 | +31.9% |
| Income taxes | 67/77 | €13,090 | €16,568 | +€3,478 | +26.6% |
| Profit (loss) for the period | 9904 | €40,746 | €54,467 | +€13,721 | +33.7% |
| Profit (loss) for the period to be appropriated | 9905 | €40,746 | €54,467 | +€13,721 | +33.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.