Diarvo: 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.
Diarvo
Largest movements
- Cash +€318,463
up €318,463 (+1,861%), from €17,113 to €335,575
mainly Net result for the year (+€208,586) and Other debts (+€205,480)
- Tangible fixed assets -€51,751
down €51,751 (-40.7%), from €127,232 to €75,482
- Other debts +€205,480
up €205,480 (+752%), from €27,310 to €232,790
- Tax, wage and social debts +€57,705
new in 2025: €57,705
- Profit (loss) carried forward +€53,503
up €53,503, from -€53,503 to €0
- Reserves -€49,370
down €49,370 (-73.2%), from €67,410 to €18,040
of which Distributable reserves: -€49,370
- Gross operating margin +€275,967
up €275,967, from -€6,246 to €269,721
- Taxes +€57,863
new in 2025: €57,863
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.
Derived cash bridge
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 | €146,449 | €411,118 | +€264,669 | +181% |
| Fixed assets | 21/28 | €127,232 | €75,482 | -€51,751 | -40.7% |
| Tangible fixed assets | 22/27 | €127,232 | €75,482 | -€51,751 | -40.7% |
| Land and buildings | 22 | €127,232 | €75,482 | -€51,751 | -40.7% |
| Current assets | 29/58 | €19,217 | €335,636 | +€316,420 | +1,647% |
| Amounts receivable within one year | 40/41 | €61 | €61 | = | 0.0% |
| Other amounts receivable | 41 | €61 | €61 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €17,113 | €335,575 | +€318,463 | +1,861% |
| Deferred charges and accrued income | 490/1 | €2,043 | €0 | -€2,043 | -100% |
| Total equity and liabilities | 10/49 | €146,449 | €411,118 | +€264,669 | +181% |
| Equity | 10/15 | €115,907 | €120,040 | +€4,133 | +3.6% |
| Contributions | 10/11 | €102,000 | €102,000 | = | 0.0% |
| Capital | 10 | €102,000 | €102,000 | = | 0.0% |
| Issued capital | 100 | €102,000 | €102,000 | = | 0.0% |
| Reserves | 13 | €67,410 | €18,040 | -€49,370 | -73.2% |
| Non-distributable reserves | 130/1 | €10,200 | €10,200 | = | 0.0% |
| Legal reserve | 130 | €10,200 | €10,200 | = | 0.0% |
| Distributable reserves | 133 | €57,210 | €7,840 | -€49,370 | -86.3% |
| Profit (loss) carried forward | 14 | -€53,503 | €0 | +€53,503 | |
| Amounts payable | 17/49 | €30,542 | €291,078 | +€260,536 | +853% |
| Amounts payable within one year | 42/48 | €30,542 | €291,078 | +€260,536 | +853% |
| Trade debts | 44 | €3,232 | €582 | -€2,650 | -82.0% |
| Suppliers | 440/4 | €3,232 | €582 | -€2,650 | -82.0% |
| Taxes, remuneration and social security | 45 | - | €57,705 | +€57,705 | |
| Taxes | 450/3 | - | €57,705 | +€57,705 | |
| Other amounts payable | 47/48 | €27,310 | €232,790 | +€205,480 | +752% |
| Non-recurring operating income | 76A | - | €300,749 | +€300,749 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,166 | €0 | -€2,166 | -100% |
| Other operating charges | 640/8 | €2,122 | €3,710 | +€1,588 | +74.8% |
| Gross operating margin | 9900 | -€6,246 | €269,721 | +€275,967 | |
| Operating profit (loss) | 9901 | -€10,535 | €266,010 | +€276,545 | |
| Financial income | 75/76B | €116 | €525 | +€410 | +354% |
| Recurring financial income | 75 | €116 | €525 | +€410 | +354% |
| Financial charges | 65/66B | €76 | €88 | +€12 | +15.1% |
| Recurring financial charges | 65 | €76 | €88 | +€12 | +15.1% |
| Profit (loss) for the period before taxes | 9903 | -€10,495 | €266,448 | +€276,943 | |
| Income taxes | 67/77 | - | €57,863 | +€57,863 | |
| Profit (loss) for the period | 9904 | -€10,495 | €208,586 | +€219,081 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,495 | €208,586 | +€219,081 |
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 23 October 2026 via checked.be.