Dievado: 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.
Dievado
Largest movements
- Receivables within one year -€236,439
down €236,439 (-90.7%), from €260,816 to €24,377
of which Other amounts receivable: -€244,401
- Cash +€206,014
up €206,014 (+107.9%), from €190,987 to €397,001
mainly Receivables within one year (+€236,439) and Other debts (+€154,488)
- Tangible fixed assets -€11,641
down €11,641 (-57.7%), from €20,166 to €8,526
of which Plant, machinery and equipment: -€12,412
- Reserves -€181,589
down €181,589 (-42.6%), from €426,762 to €245,173
- Other debts +€154,488
up €154,488 (+570.1%), from €27,101 to €181,589
- Profit (loss) carried forward -€13,744
new in 2025: -€13,744
- Gross operating margin -€55,758
down €55,758, from €46,493 to -€9,265
- Depreciation -€12,765
down €12,765 (-49.6%), from €25,729 to €12,964
- Taxes -€9,634
down €9,634 (-98.2%), from €9,810 to €175
- Financial income -€7,549
down €7,549 (-43.4%), from €17,380 to €9,831
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 | €477,036 | €435,137 | -€41,899 | -8.8% |
| Fixed assets | 21/28 | €20,166 | €8,526 | -€11,641 | -57.7% |
| Tangible fixed assets | 22/27 | €20,166 | €8,526 | -€11,641 | -57.7% |
| Plant, machinery and equipment | 23 | €19,633 | €7,221 | -€12,412 | -63.2% |
| Furniture and vehicles | 24 | €534 | €180 | -€353 | -66.2% |
| Other tangible fixed assets | 26 | - | €1,125 | +€1,125 | |
| Current assets | 29/58 | €456,870 | €426,611 | -€30,259 | -6.6% |
| Stocks and contracts in progress | 3 | €947 | €596 | -€351 | -37.1% |
| Stocks | 30/36 | €947 | €596 | -€351 | -37.1% |
| Amounts receivable within one year | 40/41 | €260,816 | €24,377 | -€236,439 | -90.7% |
| Trade receivables | 40 | - | €7,963 | +€7,963 | |
| Other amounts receivable | 41 | €260,816 | €16,414 | -€244,401 | -93.7% |
| Cash at bank and in hand | 54/58 | €190,987 | €397,001 | +€206,014 | +107.9% |
| Deferred charges and accrued income | 490/1 | €4,121 | €4,638 | +€517 | +12.5% |
| Total equity and liabilities | 10/49 | €477,036 | €435,137 | -€41,899 | -8.8% |
| Equity | 10/15 | €445,362 | €250,029 | -€195,333 | -43.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €426,762 | €245,173 | -€181,589 | -42.6% |
| Distributable reserves | 133 | €426,762 | €245,173 | -€181,589 | -42.6% |
| Profit (loss) carried forward | 14 | - | -€13,744 | -€13,744 | |
| Amounts payable | 17/49 | €31,674 | €185,108 | +€153,433 | +484.4% |
| Amounts payable within one year | 42/48 | €31,642 | €185,094 | +€153,452 | +485.0% |
| Trade debts | 44 | €3,482 | €3,182 | -€300 | -8.6% |
| Suppliers | 440/4 | €3,482 | €3,182 | -€300 | -8.6% |
| Taxes, remuneration and social security | 45 | €1,059 | €323 | -€735 | -69.5% |
| Taxes | 450/3 | €1,059 | €323 | -€735 | -69.5% |
| Other amounts payable | 47/48 | €27,101 | €181,589 | +€154,488 | +570.1% |
| Accrued charges and deferred income | 492/3 | €33 | €14 | -€19 | -57.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,729 | €12,964 | -€12,765 | -49.6% |
| Other operating charges | 640/8 | €1,168 | €1,125 | -€42 | -3.6% |
| Gross operating margin | 9900 | €46,493 | -€9,265 | -€55,758 | |
| Operating profit (loss) | 9901 | €19,596 | -€23,355 | -€42,951 | |
| Financial income | 75/76B | €17,380 | €9,831 | -€7,549 | -43.4% |
| Recurring financial income | 75 | €17,380 | €9,831 | -€7,549 | -43.4% |
| Financial charges | 65/66B | €66 | €45 | -€20 | -30.9% |
| Recurring financial charges | 65 | €66 | €45 | -€20 | -30.9% |
| Profit (loss) for the period before taxes | 9903 | €36,910 | -€13,569 | -€50,479 | |
| Income taxes | 67/77 | €9,810 | €175 | -€9,634 | -98.2% |
| Profit (loss) for the period | 9904 | €27,101 | -€13,744 | -€40,845 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,101 | -€13,744 | -€40,845 |
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 3 October 2026 via checked.be.