DIAVENT: 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.
DIAVENT
Largest movements
- Cash -€42,781
down €42,781 (-86.1%), from €49,689 to €6,909
mainly Tax, wage and social debts (-€15,406) and Debts after one year (-€10,045)
- Receivables within one year +€9,679
up €9,679 (+18.1%), from €53,389 to €63,068
- Tangible fixed assets -€7,290
down €7,290 (-5.1%), from €143,315 to €136,024
of which Land and buildings: -€7,345
- Deferred charges and accrued income +€2,471
new in 2025: €2,471
- Tax, wage and social debts -€15,406
down €15,406 (-65.2%), from €23,631 to €8,224
of which Taxes: -€15,406
- Debts after one year -€10,045
down €10,045 (-12.2%), from €82,573 to €72,529
- Profit (loss) carried forward -€9,594
down €9,594 (-23.0%), from €41,694 to €32,101
- Trade debts -€4,337
down €4,337 (-52.0%), from €8,348 to €4,011
- Other debts +€2,684
up €2,684 (+3.6%), from €74,146 to €76,830
- Gross operating margin -€31,830
down €31,830 (-89.7%), from €35,504 to €3,674
- Taxes -€5,546
down €5,546 (-98.8%), from €5,615 to €69
- Financial charges -€1,516
down €1,516 (-30.5%), from €4,974 to €3,458
- Other operating charges -€381
down €381 (-18.2%), from €2,093 to €1,712
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 | €246,393 | €209,984 | -€36,410 | -14.8% |
| Fixed assets | 21/28 | €143,315 | €136,024 | -€7,290 | -5.1% |
| Tangible fixed assets | 22/27 | €143,315 | €136,024 | -€7,290 | -5.1% |
| Land and buildings | 22 | €142,317 | €134,972 | -€7,345 | -5.2% |
| Plant, machinery and equipment | 23 | €560 | €714 | +€154 | +27.4% |
| Furniture and vehicles | 24 | €437 | €338 | -€99 | -22.6% |
| Current assets | 29/58 | €103,079 | €73,959 | -€29,119 | -28.2% |
| Stocks and contracts in progress | 3 | - | €1,512 | +€1,512 | |
| Stocks | 30/36 | - | €1,512 | +€1,512 | |
| Amounts receivable within one year | 40/41 | €53,389 | €63,068 | +€9,679 | +18.1% |
| Trade receivables | 40 | €53,389 | €63,068 | +€9,679 | +18.1% |
| Cash at bank and in hand | 54/58 | €49,689 | €6,909 | -€42,781 | -86.1% |
| Deferred charges and accrued income | 490/1 | - | €2,471 | +€2,471 | |
| Total equity and liabilities | 10/49 | €246,393 | €209,984 | -€36,410 | -14.8% |
| Equity | 10/15 | €47,894 | €38,301 | -€9,594 | -20.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,694 | €32,101 | -€9,594 | -23.0% |
| Amounts payable | 17/49 | €198,499 | €171,683 | -€26,816 | -13.5% |
| Amounts payable after more than one year | 17 | €82,573 | €72,529 | -€10,045 | -12.2% |
| Financial debts | 170/4 | €82,573 | €72,529 | -€10,045 | -12.2% |
| Amounts payable within one year | 42/48 | €115,926 | €99,155 | -€16,771 | -14.5% |
| Current portion of amounts payable after more than one year | 42 | €9,800 | €10,089 | +€288 | +2.9% |
| Trade debts | 44 | €8,348 | €4,011 | -€4,337 | -52.0% |
| Suppliers | 440/4 | €8,348 | €4,011 | -€4,337 | -52.0% |
| Taxes, remuneration and social security | 45 | €23,631 | €8,224 | -€15,406 | -65.2% |
| Taxes | 450/3 | €22,631 | €7,224 | -€15,406 | -68.1% |
| Remuneration and social security | 454/9 | €1,000 | €1,000 | = | 0.0% |
| Other amounts payable | 47/48 | €74,146 | €76,830 | +€2,684 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,844 | €8,029 | +€185 | +2.4% |
| Other operating charges | 640/8 | €2,093 | €1,712 | -€381 | -18.2% |
| Gross operating margin | 9900 | €35,504 | €3,674 | -€31,830 | -89.7% |
| Operating profit (loss) | 9901 | €25,567 | -€6,066 | -€31,633 | |
| Financial charges | 65/66B | €4,974 | €3,458 | -€1,516 | -30.5% |
| Recurring financial charges | 65 | €4,974 | €3,458 | -€1,516 | -30.5% |
| Profit (loss) for the period before taxes | 9903 | €20,593 | -€9,524 | -€30,117 | |
| Income taxes | 67/77 | €5,615 | €69 | -€5,546 | -98.8% |
| Profit (loss) for the period | 9904 | €14,978 | -€9,594 | -€24,571 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,978 | -€9,594 | -€24,571 |
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 8 October 2026 via checked.be.