Diuvo: 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.
Diuvo
Largest movements
- Receivables after one year +€200,000
new in 2025: €200,000
- Receivables within one year -€81,223
down €81,223 (-72.6%), from €111,885 to €30,662
of which Other amounts receivable: -€63,267
- Cash +€45,633
up €45,633 (+72.0%), from €63,383 to €109,015
mainly Net result for the year (+€183,659) and Receivables within one year (+€81,223)
- Current investments -€29,727
no longer reported in 2025 (was €29,727)
- Tangible fixed assets -€19,766
down €19,766 (-20.8%), from €95,106 to €75,340
of which Furniture and vehicles: -€18,385
- Reserves +€132,389
up €132,389 (+52.3%), from €253,239 to €385,627
of which Distributable reserves: +€132,389
- Advances received -€20,651
no longer reported in 2025 (was €20,651)
- Tax, wage and social debts +€5,019
up €5,019 (+26.8%), from €18,715 to €23,734
- Financial income +€196,467
up €196,467 (+12,530%), from €1,568 to €198,035
- Gross operating margin -€48,195
down €48,195 (-33.7%), from €143,087 to €94,891
- Taxes +€45,807
up €45,807 (+122%), from €37,509 to €83,316
- Depreciation +€3,301
up €3,301 (+16.8%), from €19,687 to €22,988
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 | €302,701 | €417,589 | +€114,888 | +38.0% |
| Fixed assets | 21/28 | €95,106 | €75,340 | -€19,766 | -20.8% |
| Tangible fixed assets | 22/27 | €95,106 | €75,340 | -€19,766 | -20.8% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €81,547 | €63,162 | -€18,385 | -22.5% |
| Other tangible fixed assets | 26 | €13,559 | €12,179 | -€1,380 | -10.2% |
| Current assets | 29/58 | €207,595 | €342,249 | +€134,654 | +64.9% |
| Amounts receivable after more than one year | 29 | - | €200,000 | +€200,000 | |
| Other amounts receivable | 291 | - | €200,000 | +€200,000 | |
| Amounts receivable within one year | 40/41 | €111,885 | €30,662 | -€81,223 | -72.6% |
| Trade receivables | 40 | €40,798 | €22,841 | -€17,956 | -44.0% |
| Other amounts receivable | 41 | €71,088 | €7,821 | -€63,267 | -89.0% |
| Current investments | 50/53 | €29,727 | - | -€29,727 | |
| Cash at bank and in hand | 54/58 | €63,383 | €109,015 | +€45,633 | +72.0% |
| Deferred charges and accrued income | 490/1 | €2,600 | €2,571 | -€28 | -1.1% |
| Total equity and liabilities | 10/49 | €302,701 | €417,589 | +€114,888 | +38.0% |
| Equity | 10/15 | €259,439 | €391,827 | +€132,389 | +51.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €253,239 | €385,627 | +€132,389 | +52.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,455 | €18,455 | = | 0.0% |
| Distributable reserves | 133 | €232,924 | €365,313 | +€132,389 | +56.8% |
| Amounts payable | 17/49 | €43,262 | €25,761 | -€17,501 | -40.5% |
| Amounts payable within one year | 42/48 | €43,262 | €25,650 | -€17,612 | -40.7% |
| Trade debts | 44 | €3,896 | €1,916 | -€1,980 | -50.8% |
| Suppliers | 440/4 | €3,896 | €1,916 | -€1,980 | -50.8% |
| Advances received on contracts in progress | 46 | €20,651 | - | -€20,651 | |
| Taxes, remuneration and social security | 45 | €18,715 | €23,734 | +€5,019 | +26.8% |
| Taxes | 450/3 | €18,715 | €23,734 | +€5,019 | +26.8% |
| Accrued charges and deferred income | 492/3 | - | €112 | +€112 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,687 | €22,988 | +€3,301 | +16.8% |
| Other operating charges | 640/8 | €1,799 | €1,530 | -€269 | -14.9% |
| Gross operating margin | 9900 | €143,087 | €94,891 | -€48,195 | -33.7% |
| Operating profit (loss) | 9901 | €121,600 | €70,373 | -€51,227 | -42.1% |
| Financial income | 75/76B | €1,568 | €198,035 | +€196,467 | +12,530% |
| Recurring financial income | 75 | €1,568 | €198,035 | +€196,467 | +12,530% |
| Financial charges | 65/66B | €539 | €1,433 | +€894 | +166% |
| Recurring financial charges | 65 | €539 | €1,433 | +€894 | +166% |
| Profit (loss) for the period before taxes | 9903 | €122,629 | €266,975 | +€144,346 | +118% |
| Income taxes | 67/77 | €37,509 | €83,316 | +€45,807 | +122% |
| Profit (loss) for the period | 9904 | €85,120 | €183,659 | +€98,540 | +116% |
| Profit (loss) for the period to be appropriated | 9905 | €85,120 | €183,659 | +€98,540 | +116% |
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 28 October 2026 via checked.be.