DIVA: 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.
DIVA
Largest movements
- Current investments -€90,275
down €90,275 (-68.6%), from €131,668 to €41,393
- Receivables within one year +€56,399
up €56,399 (+21578.9%), from €261 to €56,660
- Tangible fixed assets -€11,732
down €11,732 (-5.5%), from €213,234 to €201,502
- Other debts -€39,250
down €39,250 (-100.0%), from €39,250 to €0
- Debts after one year -€3,666
down €3,666 (-100.0%), from €3,666 to €0
- Taxes +€68,055
up €68,055, from -€67,883 to €173
- Financial income +€6,243
up €6,243 (+428.4%), from €1,457 to €7,700
of which Financial income: +€6,243
- Gross operating margin +€2,729
up €2,729 (+17.1%), from €15,992 to €18,720
- Financial charges -€2,117
down €2,117 (-86.7%), from €2,443 to €325
- Depreciation +€1,390
up €1,390 (+7.0%), from €19,890 to €21,281
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 | €349,846 | €307,312 | -€42,534 | -12.2% |
| Fixed assets | 21/28 | €213,234 | €201,502 | -€11,732 | -5.5% |
| Tangible fixed assets | 22/27 | €213,234 | €201,502 | -€11,732 | -5.5% |
| Land and buildings | 22 | €191,839 | €186,924 | -€4,914 | -2.6% |
| Plant, machinery and equipment | 23 | €16,124 | €14,390 | -€1,734 | -10.8% |
| Furniture and vehicles | 24 | €195 | €0 | -€195 | -100.0% |
| Leasing and similar rights | 25 | €5,076 | €188 | -€4,889 | -96.3% |
| Current assets | 29/58 | €136,612 | €105,810 | -€30,802 | -22.5% |
| Amounts receivable within one year | 40/41 | €261 | €56,660 | +€56,399 | +21578.9% |
| Other amounts receivable | 41 | €261 | €56,660 | +€56,399 | +21578.9% |
| Current investments | 50/53 | €131,668 | €41,393 | -€90,275 | -68.6% |
| Cash at bank and in hand | 54/58 | €3,067 | €6,051 | +€2,984 | +97.3% |
| Deferred charges and accrued income | 490/1 | €1,616 | €1,706 | +€90 | +5.6% |
| Total equity and liabilities | 10/49 | €349,846 | €307,312 | -€42,534 | -12.2% |
| Equity | 10/15 | €301,832 | €302,417 | +€585 | +0.2% |
| Contributions | 10/11 | €152,300 | €152,300 | = | 0.0% |
| Capital | 10 | €152,300 | €152,300 | = | 0.0% |
| Issued capital | 100 | €152,300 | €152,300 | = | 0.0% |
| Reserves | 13 | €133,746 | €133,775 | +€29 | 0.0% |
| Non-distributable reserves | 130/1 | €8,746 | €8,775 | +€29 | +0.3% |
| Legal reserve | 130 | €8,746 | €8,775 | +€29 | +0.3% |
| Distributable reserves | 133 | €125,000 | €125,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,787 | €16,342 | +€556 | +3.5% |
| Amounts payable | 17/49 | €48,014 | €4,895 | -€43,119 | -89.8% |
| Amounts payable after more than one year | 17 | €3,666 | €0 | -€3,666 | -100.0% |
| Financial debts | 170/4 | €3,666 | €0 | -€3,666 | -100.0% |
| Amounts payable within one year | 42/48 | €43,647 | €4,895 | -€38,753 | -88.8% |
| Current portion of amounts payable after more than one year | 42 | €4,335 | €3,666 | -€669 | -15.4% |
| Trade debts | 44 | €62 | €1,228 | +€1,166 | +1867.1% |
| Suppliers | 440/4 | €62 | €1,228 | +€1,166 | +1867.1% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €39,250 | €0 | -€39,250 | -100.0% |
| Accrued charges and deferred income | 492/3 | €700 | €0 | -€700 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,890 | €21,281 | +€1,390 | +7.0% |
| Other operating charges | 640/8 | €4,037 | €4,057 | +€20 | +0.5% |
| Gross operating margin | 9900 | €15,992 | €18,720 | +€2,729 | +17.1% |
| Operating profit (loss) | 9901 | -€7,936 | -€6,617 | +€1,319 | +16.6% |
| Financial income | 75/76B | €1,457 | €7,700 | +€6,243 | +428.4% |
| Recurring financial income | 75 | €1,457 | €7,700 | +€6,243 | +428.4% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €2,443 | €325 | -€2,117 | -86.7% |
| Recurring financial charges | 65 | €2,443 | €325 | -€2,117 | -86.7% |
| Profit (loss) for the period before taxes | 9903 | -€8,921 | €758 | +€9,679 | |
| Income taxes | 67/77 | -€67,883 | €173 | +€68,055 | |
| Profit (loss) for the period | 9904 | €58,962 | €585 | -€58,377 | -99.0% |
| Profit (loss) for the period to be appropriated | 9905 | €58,962 | €585 | -€58,377 | -99.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.