Diliver: 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.
Diliver
Largest movements
- Receivables within one year -€80,756
down €80,756 (-63.8%), from €126,519 to €45,763
- Cash +€64,155
up €64,155 (+210.2%), from €30,528 to €94,683
mainly Receivables within one year (+€80,756) and Depreciation (+€12,056)
- Current investments +€35,000
up €35,000 (+1.4%), from €2.6m to €2.6m
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€3.1m
down €3.1m (-99.6%), from €3.1m to €11,762
- Taxes -€977,770
down €977,770 (-99.5%), from €982,736 to €4,967
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 | €3,357,492 | €3,365,365 | +€7,872 | +0.2% |
| Fixed assets | 21/28 | €622,232 | €610,176 | -€12,056 | -1.9% |
| Tangible fixed assets | 22/27 | €622,232 | €610,176 | -€12,056 | -1.9% |
| Land and buildings | 22 | €622,232 | €610,176 | -€12,056 | -1.9% |
| Current assets | 29/58 | €2,735,261 | €2,755,189 | +€19,928 | +0.7% |
| Amounts receivable within one year | 40/41 | €126,519 | €45,763 | -€80,756 | -63.8% |
| Other amounts receivable | 41 | €126,519 | €45,763 | -€80,756 | -63.8% |
| Current investments | 50/53 | €2,575,000 | €2,610,000 | +€35,000 | +1.4% |
| Cash at bank and in hand | 54/58 | €30,528 | €94,683 | +€64,155 | +210.2% |
| Deferred charges and accrued income | 490/1 | €3,214 | €4,743 | +€1,529 | +47.6% |
| Total equity and liabilities | 10/49 | €3,357,492 | €3,365,365 | +€7,872 | +0.2% |
| Equity | 10/15 | €3,122,066 | €3,130,591 | +€8,525 | +0.3% |
| Contributions | 10/11 | €109,000 | €109,000 | = | 0.0% |
| Reserves | 13 | €3,013,066 | €3,021,591 | +€8,525 | +0.3% |
| Distributable reserves | 133 | €3,013,066 | €3,021,591 | +€8,525 | +0.3% |
| Amounts payable | 17/49 | €235,426 | €234,774 | -€653 | -0.3% |
| Amounts payable within one year | 42/48 | €235,426 | €234,774 | -€653 | -0.3% |
| Trade debts | 44 | €4,426 | €3,630 | -€796 | -18.0% |
| Suppliers | 440/4 | €4,426 | €3,630 | -€796 | -18.0% |
| Taxes, remuneration and social security | 45 | €231,000 | €231,144 | +€144 | +0.1% |
| Taxes | 450/3 | €231,000 | €231,144 | +€144 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,165 | €12,056 | -€2,109 | -14.9% |
| Other operating charges | 640/8 | €28,515 | €17,820 | -€10,695 | -37.5% |
| Gross operating margin | 9900 | €3,068,414 | €11,762 | -€3.1m | -99.6% |
| Operating profit (loss) | 9901 | €3,025,734 | -€18,114 | -€3.0m | |
| Financial income | 75/76B | €9,646 | €34,743 | +€25,097 | +260.2% |
| Recurring financial income | 75 | €9,646 | €34,743 | +€25,097 | +260.2% |
| Financial charges | 65/66B | €464 | €3,137 | +€2,673 | +575.5% |
| Recurring financial charges | 65 | €464 | €3,137 | +€2,673 | +575.5% |
| Profit (loss) for the period before taxes | 9903 | €3,034,916 | €13,491 | -€3.0m | -99.6% |
| Income taxes | 67/77 | €982,736 | €4,967 | -€977,770 | -99.5% |
| Profit (loss) for the period | 9904 | €2,052,180 | €8,525 | -€2.0m | -99.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,052,180 | €8,525 | -€2.0m | -99.6% |
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 5 October 2026 via checked.be.