Dievas Management & Consulting Group: 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.
Dievas Management & Consulting Group
Largest movements
- Cash +€21,872
up €21,872 (+145%), from €15,051 to €36,922
mainly Trade debts (+€14,014) and Net result for the year (+€13,709)
- Receivables within one year +€19,245
up €19,245 (+60.7%), from €31,684 to €50,929
of which Trade receivables: +€15,235
- Tangible fixed assets -€4,148
down €4,148 (-9.8%), from €42,249 to €38,101
of which Other tangible fixed assets: -€6,296
- Deferred charges and accrued income -€1,376
down €1,376 (-100%), from €1,376 to €0
- Trade debts +€14,014
new in 2025: €14,014
- Other debts +€9,000
new in 2025: €9,000
- Tax, wage and social debts +€8,635
up €8,635 (+124%), from €6,974 to €15,610
of which Taxes: +€8,775
- Reserves +€4,709
up €4,709 (+6.2%), from €76,420 to €81,129
of which Distributable reserves: +€4,709
- Gross operating margin +€10,271
up €10,271 (+49.2%), from €20,891 to €31,162
- Depreciation -€2,526
down €2,526 (-24.1%), from €10,488 to €7,962
- Taxes +€2,193
up €2,193 (+29.6%), from €7,416 to €9,610
- Other operating charges -€2,136
down €2,136 (-84.2%), from €2,536 to €401
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 | €90,359 | €125,952 | +€35,593 | +39.4% |
| Fixed assets | 21/28 | €42,249 | €38,101 | -€4,148 | -9.8% |
| Tangible fixed assets | 22/27 | €42,249 | €38,101 | -€4,148 | -9.8% |
| Furniture and vehicles | 24 | €2,735 | €4,884 | +€2,149 | +78.6% |
| Other tangible fixed assets | 26 | €39,514 | €33,218 | -€6,296 | -15.9% |
| Current assets | 29/58 | €48,111 | €87,851 | +€39,740 | +82.6% |
| Amounts receivable within one year | 40/41 | €31,684 | €50,929 | +€19,245 | +60.7% |
| Trade receivables | 40 | €22,199 | €37,434 | +€15,235 | +68.6% |
| Other amounts receivable | 41 | €9,485 | €13,495 | +€4,010 | +42.3% |
| Cash at bank and in hand | 54/58 | €15,051 | €36,922 | +€21,872 | +145% |
| Deferred charges and accrued income | 490/1 | €1,376 | €0 | -€1,376 | -100% |
| Total equity and liabilities | 10/49 | €90,359 | €125,952 | +€35,593 | +39.4% |
| Equity | 10/15 | €82,620 | €87,329 | +€4,709 | +5.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €76,420 | €81,129 | +€4,709 | +6.2% |
| Tax-exempt reserves | 132 | €165 | €165 | = | 0.0% |
| Distributable reserves | 133 | €76,255 | €80,964 | +€4,709 | +6.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €7,739 | €38,624 | +€30,884 | +399% |
| Amounts payable within one year | 42/48 | €6,974 | €38,624 | +€31,649 | +454% |
| Trade debts | 44 | - | €14,014 | +€14,014 | |
| Suppliers | 440/4 | - | €14,014 | +€14,014 | |
| Taxes, remuneration and social security | 45 | €6,974 | €15,610 | +€8,635 | +124% |
| Taxes | 450/3 | €6,834 | €15,610 | +€8,775 | +128% |
| Remuneration and social security | 454/9 | €140 | €0 | -€140 | -100% |
| Other amounts payable | 47/48 | - | €9,000 | +€9,000 | |
| Accrued charges and deferred income | 492/3 | €765 | - | -€765 | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,488 | €7,962 | -€2,526 | -24.1% |
| Other operating charges | 640/8 | €2,536 | €401 | -€2,136 | -84.2% |
| Gross operating margin | 9900 | €20,891 | €31,162 | +€10,271 | +49.2% |
| Operating profit (loss) | 9901 | €7,867 | €22,799 | +€14,932 | +190% |
| Financial income | 75/76B | €461 | €655 | +€193 | +41.9% |
| Recurring financial income | 75 | €461 | €655 | +€193 | +41.9% |
| Financial charges | 65/66B | €147 | €135 | -€11 | -7.7% |
| Recurring financial charges | 65 | €147 | €135 | -€11 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €8,181 | €23,318 | +€15,137 | +185% |
| Income taxes | 67/77 | €7,416 | €9,610 | +€2,193 | +29.6% |
| Profit (loss) for the period | 9904 | €765 | €13,709 | +€12,944 | +1,692% |
| Profit (loss) for the period to be appropriated | 9905 | €765 | €13,709 | +€12,944 | +1,692% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.