DieVerTech: 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.
DieVerTech
Largest movements
- Current investments -€125,000
down €125,000 (-100%), from €125,000 to €0
- Cash +€61,730
up €61,730 (+38.7%), from €159,326 to €221,056
mainly Current investments (+€125,000) and Net result for the year (+€53,617)
- Tangible fixed assets -€23,301
down €23,301 (-7.7%), from €302,672 to €279,370
of which Land and buildings: -€11,740
- Receivables within one year -€20,643
down €20,643 (-35.3%), from €58,422 to €37,779
of which Trade receivables: -€11,853
- Reserves -€62,707
down €62,707 (-53.9%), from €116,325 to €53,617
- Tax, wage and social debts -€30,000
down €30,000 (-86.4%), from €34,730 to €4,730
of which Taxes: -€30,000
- Debts after one year -€16,536
down €16,536 (-6.6%), from €249,713 to €233,176
- Trade debts +€12,721
up €12,721 (+79.3%), from €16,043 to €28,765
- Other debts -€8,279
down €8,279 (-4.1%), from €201,571 to €193,292
- Depreciation -€4,679
down €4,679 (-14.5%), from €32,170 to €27,491
- Financial charges +€2,335
up €2,335 (+25.0%), from €9,324 to €11,659
- Financial income -€2,201
down €2,201 (-70.4%), from €3,125 to €924
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 | €658,842 | €553,490 | -€105,352 | -16.0% |
| Fixed assets | 21/28 | €302,672 | €279,370 | -€23,301 | -7.7% |
| Tangible fixed assets | 22/27 | €302,672 | €279,370 | -€23,301 | -7.7% |
| Land and buildings | 22 | €261,859 | €250,119 | -€11,740 | -4.5% |
| Plant, machinery and equipment | 23 | €33,804 | €26,271 | -€7,533 | -22.3% |
| Furniture and vehicles | 24 | €7,009 | €2,980 | -€4,028 | -57.5% |
| Current assets | 29/58 | €356,170 | €274,120 | -€82,051 | -23.0% |
| Stocks and contracts in progress | 3 | €12,880 | €13,604 | +€724 | +5.6% |
| Stocks | 30/36 | €12,880 | €13,604 | +€724 | +5.6% |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €58,422 | €37,779 | -€20,643 | -35.3% |
| Trade receivables | 40 | €47,127 | €35,274 | -€11,853 | -25.2% |
| Other amounts receivable | 41 | €11,295 | €2,505 | -€8,790 | -77.8% |
| Current investments | 50/53 | €125,000 | €0 | -€125,000 | -100% |
| Cash at bank and in hand | 54/58 | €159,326 | €221,056 | +€61,730 | +38.7% |
| Deferred charges and accrued income | 490/1 | €542 | €1,680 | +€1,139 | +210% |
| Total equity and liabilities | 10/49 | €658,842 | €553,490 | -€105,352 | -16.0% |
| Equity | 10/15 | €134,925 | €72,217 | -€62,707 | -46.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €116,325 | €53,617 | -€62,707 | -53.9% |
| Distributable reserves | 133 | €116,325 | €53,617 | -€62,707 | -53.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €523,917 | €481,273 | -€42,644 | -8.1% |
| Amounts payable after more than one year | 17 | €249,713 | €233,176 | -€16,536 | -6.6% |
| Financial debts | 170/4 | €249,713 | €233,176 | -€16,536 | -6.6% |
| Amounts payable within one year | 42/48 | €272,112 | €243,323 | -€28,789 | -10.6% |
| Current portion of amounts payable after more than one year | 42 | €19,767 | €16,536 | -€3,231 | -16.3% |
| Trade debts | 44 | €16,043 | €28,765 | +€12,721 | +79.3% |
| Suppliers | 440/4 | €16,043 | €28,765 | +€12,721 | +79.3% |
| Taxes, remuneration and social security | 45 | €34,730 | €4,730 | -€30,000 | -86.4% |
| Taxes | 450/3 | €32,730 | €2,730 | -€30,000 | -91.7% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €201,571 | €193,292 | -€8,279 | -4.1% |
| Accrued charges and deferred income | 492/3 | €2,093 | €4,774 | +€2,681 | +128% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,170 | €27,491 | -€4,679 | -14.5% |
| Other operating charges | 640/8 | €2,917 | €3,354 | +€437 | +15.0% |
| Gross operating margin | 9900 | €108,624 | €109,003 | +€380 | +0.3% |
| Operating profit (loss) | 9901 | €73,537 | €78,158 | +€4,622 | +6.3% |
| Financial income | 75/76B | €3,125 | €924 | -€2,201 | -70.4% |
| Recurring financial income | 75 | €3,125 | €924 | -€2,201 | -70.4% |
| Financial charges | 65/66B | €9,324 | €11,659 | +€2,335 | +25.0% |
| Recurring financial charges | 65 | €9,324 | €11,659 | +€2,335 | +25.0% |
| Profit (loss) for the period before taxes | 9903 | €67,338 | €67,423 | +€85 | +0.1% |
| Income taxes | 67/77 | €13,597 | €13,806 | +€209 | +1.5% |
| Profit (loss) for the period | 9904 | €53,741 | €53,617 | -€124 | -0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €53,741 | €53,617 | -€124 | -0.2% |
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 16 October 2026 via checked.be.