DIAVANTI: 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.
DIAVANTI
Largest movements
- Cash +€34,253
up €34,253 (+68.0%), from €50,401 to €84,653
mainly Net result for the year (+€153,665) and Other debts (+€40,800)
- Receivables within one year +€32,937
up €32,937 (+27.8%), from €118,265 to €151,202
of which Other amounts receivable: +€35,736
- Tangible fixed assets +€7,107
up €7,107 (+24.1%), from €29,531 to €36,639
of which Furniture and vehicles: +€8,570
- Other debts +€40,800
up €40,800 (+47.1%), from €86,700 to €127,500
- Tax, wage and social debts +€13,018
up €13,018 (+55.8%), from €23,312 to €36,330
of which Taxes: +€13,018
- Debts after one year +€6,662
up €6,662 (+147%), from €4,539 to €11,201
- Short-term financial debts +€5,764
up €5,764 (+39.2%), from €14,711 to €20,475
- Profit (loss) carried forward +€3,665
up €3,665 (+8.3%), from €43,955 to €47,620
- Gross operating margin +€50,031
up €50,031 (+31.5%), from €158,742 to €208,773
- Taxes +€11,078
up €11,078 (+30.6%), from €36,240 to €47,317
- Depreciation +€4,051
up €4,051 (+83.2%), from €4,868 to €8,920
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 | €200,708 | €273,422 | +€72,714 | +36.2% |
| Fixed assets | 21/28 | €29,531 | €36,639 | +€7,107 | +24.1% |
| Tangible fixed assets | 22/27 | €29,531 | €36,639 | +€7,107 | +24.1% |
| Furniture and vehicles | 24 | €15,138 | €23,707 | +€8,570 | +56.6% |
| Other tangible fixed assets | 26 | €14,394 | €12,931 | -€1,462 | -10.2% |
| Current assets | 29/58 | €171,177 | €236,784 | +€65,607 | +38.3% |
| Amounts receivable within one year | 40/41 | €118,265 | €151,202 | +€32,937 | +27.8% |
| Trade receivables | 40 | €31,848 | €29,049 | -€2,799 | -8.8% |
| Other amounts receivable | 41 | €86,417 | €122,153 | +€35,736 | +41.4% |
| Cash at bank and in hand | 54/58 | €50,401 | €84,653 | +€34,253 | +68.0% |
| Deferred charges and accrued income | 490/1 | €2,511 | €928 | -€1,582 | -63.0% |
| Total equity and liabilities | 10/49 | €200,708 | €273,422 | +€72,714 | +36.2% |
| Equity | 10/15 | €64,415 | €68,080 | +€3,665 | +5.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,955 | €47,620 | +€3,665 | +8.3% |
| Amounts payable | 17/49 | €136,293 | €205,342 | +€69,049 | +50.7% |
| Amounts payable after more than one year | 17 | €4,539 | €11,201 | +€6,662 | +147% |
| Financial debts | 170/4 | €4,539 | €11,201 | +€6,662 | +147% |
| Amounts payable within one year | 42/48 | €131,754 | €194,141 | +€62,387 | +47.4% |
| Current portion of amounts payable after more than one year | 42 | €5,271 | €5,497 | +€226 | +4.3% |
| Financial debts | 43 | €14,711 | €20,475 | +€5,764 | +39.2% |
| Credit institutions | 430/8 | €14,711 | €20,475 | +€5,764 | +39.2% |
| Trade debts | 44 | €1,760 | €4,339 | +€2,580 | +147% |
| Suppliers | 440/4 | €1,760 | €4,339 | +€2,580 | +147% |
| Taxes, remuneration and social security | 45 | €23,312 | €36,330 | +€13,018 | +55.8% |
| Taxes | 450/3 | €21,797 | €34,815 | +€13,018 | +59.7% |
| Remuneration and social security | 454/9 | €1,515 | €1,515 | = | 0.0% |
| Other amounts payable | 47/48 | €86,700 | €127,500 | +€40,800 | +47.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,868 | €8,920 | +€4,051 | +83.2% |
| Other operating charges | 640/8 | €1,656 | €1,605 | -€52 | -3.1% |
| Non-recurring operating charges | 66A | - | €145 | +€145 | |
| Gross operating margin | 9900 | €158,742 | €208,773 | +€50,031 | +31.5% |
| Operating profit (loss) | 9901 | €152,217 | €198,103 | +€45,886 | +30.1% |
| Financial income | 75/76B | €4,179 | €4,427 | +€248 | +5.9% |
| Recurring financial income | 75 | €4,179 | €4,427 | +€248 | +5.9% |
| Financial charges | 65/66B | €1,250 | €1,548 | +€298 | +23.9% |
| Recurring financial charges | 65 | €1,250 | €1,548 | +€298 | +23.9% |
| Profit (loss) for the period before taxes | 9903 | €155,147 | €200,983 | +€45,836 | +29.5% |
| Income taxes | 67/77 | €36,240 | €47,317 | +€11,078 | +30.6% |
| Profit (loss) for the period | 9904 | €118,907 | €153,665 | +€34,758 | +29.2% |
| Profit (loss) for the period to be appropriated | 9905 | €118,907 | €153,665 | +€34,758 | +29.2% |
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 30 October 2026 via checked.be.