DIEVALO: 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.
DIEVALO
Largest movements
- Cash -€20,242
down €20,242 (-39.8%), from €50,800 to €30,558
mainly Contributions, distributions and other (-€30,000) and Receivables within one year (-€20,124)
- Receivables within one year +€20,124
up €20,124 (+231%), from €8,716 to €28,840
of which Trade receivables: +€20,766
- Tangible fixed assets +€5,107
up €5,107 (+556%), from €919 to €6,027
- Other debts +€29,897
up €29,897 (+1,558%), from €1,919 to €31,816
- Reserves -€22,090
down €22,090 (-51.0%), from €43,322 to €21,232
- Tax, wage and social debts -€4,024
down €4,024 (-33.6%), from €11,994 to €7,970
of which Taxes: -€6,743
- Trade debts +€1,804
up €1,804, from €0 to €1,804
- Gross operating margin +€15,518
up €15,518 (+4,589%), from €338 to €15,856
- Depreciation +€2,711
up €2,711 (+338%), from €801 to €3,512
- Taxes +€2,305
up €2,305 (+476%), from €485 to €2,790
- Financial charges -€174
down €174 (-24.3%), from €716 to €541
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 | €60,435 | €66,022 | +€5,587 | +9.2% |
| Fixed assets | 21/28 | €919 | €6,027 | +€5,107 | +556% |
| Tangible fixed assets | 22/27 | €919 | €6,027 | +€5,107 | +556% |
| Furniture and vehicles | 24 | €919 | €6,027 | +€5,107 | +556% |
| Current assets | 29/58 | €59,516 | €59,995 | +€479 | +0.8% |
| Amounts receivable within one year | 40/41 | €8,716 | €28,840 | +€20,124 | +231% |
| Trade receivables | 40 | €1,343 | €22,109 | +€20,766 | +1,546% |
| Other amounts receivable | 41 | €7,373 | €6,732 | -€641 | -8.7% |
| Cash at bank and in hand | 54/58 | €50,800 | €30,558 | -€20,242 | -39.8% |
| Deferred charges and accrued income | 490/1 | - | €597 | +€597 | |
| Total equity and liabilities | 10/49 | €60,435 | €66,022 | +€5,587 | +9.2% |
| Equity | 10/15 | €46,322 | €24,232 | -€22,090 | -47.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €43,322 | €21,232 | -€22,090 | -51.0% |
| Distributable reserves | 133 | €43,322 | €21,232 | -€22,090 | -51.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €14,113 | €41,790 | +€27,677 | +196% |
| Amounts payable within one year | 42/48 | €13,913 | €41,590 | +€27,677 | +199% |
| Trade debts | 44 | €0 | €1,804 | +€1,804 | |
| Suppliers | 440/4 | €0 | €1,804 | +€1,804 | |
| Taxes, remuneration and social security | 45 | €11,994 | €7,970 | -€4,024 | -33.6% |
| Taxes | 450/3 | €11,994 | €5,251 | -€6,743 | -56.2% |
| Remuneration and social security | 454/9 | €0 | €2,718 | +€2,718 | |
| Other amounts payable | 47/48 | €1,919 | €31,816 | +€29,897 | +1,558% |
| Accrued charges and deferred income | 492/3 | €200 | €200 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €801 | €3,512 | +€2,711 | +338% |
| Other operating charges | 640/8 | €1,069 | €1,103 | +€34 | +3.2% |
| Gross operating margin | 9900 | €338 | €15,856 | +€15,518 | +4,589% |
| Operating profit (loss) | 9901 | -€1,532 | €11,241 | +€12,774 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €716 | €541 | -€174 | -24.3% |
| Recurring financial charges | 65 | €716 | €541 | -€174 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,248 | €10,700 | +€12,948 | |
| Income taxes | 67/77 | €485 | €2,790 | +€2,305 | +476% |
| Profit (loss) for the period | 9904 | -€2,733 | €7,910 | +€10,642 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,733 | €7,910 | +€10,642 |
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 26 October 2026 via checked.be.