Dieva Renovatie: what changed
What changed
Dieva Renovatie
NACE 68.122, Development of non-residential building projects
filed annual accounts (NBB)
Net result for the year
€560
2024 · -€14,064+€14,624
Equity
€48,674
2024 · €48,114+€560
Cash
€56,665
2024 · €12,718+€43,947
Balance sheet total
€122,611
2024 · €639,092-€516,480
Largest movements
Assets
- Stocks and contracts -€575,234
down €575,234 (-100%), from €575,234 to €0
of which Stocks: -€547,599
- Cash +€43,947
up €43,947 (+346%), from €12,718 to €56,665
mainly Stocks and contracts (+€575,234) and Trade debts (+€4,979)
- Receivables within one year +€13,202
up €13,202 (+26.9%), from €49,050 to €62,252
of which Trade receivables: +€12,969
Equity and liabilities
- Short-term financial debts -€338,000
down €338,000 (-100%), from €338,000 to €0
- Other debts -€181,031
down €181,031 (-75.0%), from €241,309 to €60,278
Income statement
- Gross operating margin +€18,869
up €18,869 (+30.2%), from €62,383 to €81,252
- Financial charges +€3,547
up €3,547 (+21.1%), from €16,796 to €20,343
- Staff costs +€2,491
up €2,491 (+4.4%), from €56,831 to €59,322
- Other operating charges -€1,792
down €1,792 (-71.7%), from €2,500 to €708
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€14,064
Gross operating margin
+€18,869
Staff costs
-€2,491
Other operating charges
+€1,792
Financial charges
-€3,547
Result 2025
€560
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€381,947
Investment
€0
Financing
-€338,000
Cash 2024
€12,718
From operations (derived)
+€381,947
Net result for the year
+€560
Depreciation
+€320
Stocks and contracts
+€575,234
Receivables within one year
-€13,202
Deferred charges and accrued income
-€1,925
Trade debts
+€4,979
Tax, wage and social debts
-€4,446
Other debts
-€181,031
Accrued charges and deferred income
+€1,458
Financing
-€338,000
Short-term financial debts
-€338,000
Cash 2025
€56,665
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €639,092 | €122,611 | -€516,480 | -80.8% |
| Fixed assets | 21/28 | €1,768 | €1,448 | -€320 | -18.1% |
| Tangible fixed assets | 22/27 | €1,768 | €1,448 | -€320 | -18.1% |
| Furniture and vehicles | 24 | €1,768 | €1,448 | -€320 | -18.1% |
| Current assets | 29/58 | €637,324 | €121,164 | -€516,160 | -81.0% |
| Stocks and contracts in progress | 3 | €575,234 | €0 | -€575,234 | -100% |
| Stocks | 30/36 | €547,599 | €0 | -€547,599 | -100% |
| Contracts in progress | 37 | €27,635 | €0 | -€27,635 | -100% |
| Amounts receivable within one year | 40/41 | €49,050 | €62,252 | +€13,202 | +26.9% |
| Trade receivables | 40 | €44,800 | €57,769 | +€12,969 | +28.9% |
| Other amounts receivable | 41 | €4,250 | €4,484 | +€234 | +5.5% |
| Cash at bank and in hand | 54/58 | €12,718 | €56,665 | +€43,947 | +346% |
| Deferred charges and accrued income | 490/1 | €322 | €2,247 | +€1,925 | +598% |
| Total equity and liabilities | 10/49 | €639,092 | €122,611 | -€516,480 | -80.8% |
| Equity | 10/15 | €48,114 | €48,674 | +€560 | +1.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €29,514 | €30,074 | +€560 | +1.9% |
| Non-distributable reserves | 130/1 | €143 | €143 | = | 0.0% |
| Reserves not available under the articles | 1311 | €143 | €143 | = | 0.0% |
| Distributable reserves | 133 | €29,372 | €29,931 | +€560 | +1.9% |
| Amounts payable | 17/49 | €590,977 | €73,937 | -€517,040 | -87.5% |
| Amounts payable within one year | 42/48 | €590,754 | €72,256 | -€518,498 | -87.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €338,000 | €0 | -€338,000 | -100% |
| Credit institutions | 430/8 | €338,000 | €0 | -€338,000 | -100% |
| Trade debts | 44 | €627 | €5,606 | +€4,979 | +795% |
| Suppliers | 440/4 | €627 | €5,606 | +€4,979 | +795% |
| Taxes, remuneration and social security | 45 | €10,819 | €6,372 | -€4,446 | -41.1% |
| Taxes | 450/3 | €7,898 | €1,875 | -€6,023 | -76.3% |
| Remuneration and social security | 454/9 | €2,921 | €4,497 | +€1,577 | +54.0% |
| Other amounts payable | 47/48 | €241,309 | €60,278 | -€181,031 | -75.0% |
| Accrued charges and deferred income | 492/3 | €223 | €1,681 | +€1,458 | +653% |
| Remuneration, social security and pensions | 62 | €56,831 | €59,322 | +€2,491 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €320 | €320 | = | 0.0% |
| Other operating charges | 640/8 | €2,500 | €708 | -€1,792 | -71.7% |
| Gross operating margin | 9900 | €62,383 | €81,252 | +€18,869 | +30.2% |
| Operating profit (loss) | 9901 | €2,732 | €20,902 | +€18,171 | +665% |
| Financial charges | 65/66B | €16,796 | €20,343 | +€3,547 | +21.1% |
| Recurring financial charges | 65 | €16,796 | €20,343 | +€3,547 | +21.1% |
| Profit (loss) for the period before taxes | 9903 | -€14,064 | €560 | +€14,624 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€14,064 | €560 | +€14,624 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,064 | €560 | +€14,624 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.