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
- Receivables within one year -€2,591
down €2,591 (-8.8%), from €29,502 to €26,911
of which Other amounts receivable: -€2,065
- Tangible fixed assets +€1,787
up €1,787 (+451.5%), from €396 to €2,183
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€1,033
down €1,033 (-85.7%), from -€1,204 to -€2,237
- Taxes -€281
no longer reported in 2025 (was €281)
- Financial income -€230
down €230 (-7.7%), from €2,970 to €2,740
- Other operating charges -€182
down €182 (-23.4%), from €779 to €597
- Depreciation -€116
down €116 (-22.4%), from €518 to €402
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 | €80,118 | €79,619 | -€499 | -0.6% |
| Fixed assets | 21/28 | €396 | €2,183 | +€1,787 | +451.5% |
| Tangible fixed assets | 22/27 | €396 | €2,183 | +€1,787 | +451.5% |
| Plant, machinery and equipment | 23 | €396 | €2,183 | +€1,787 | +451.5% |
| Current assets | 29/58 | €79,723 | €77,436 | -€2,287 | -2.9% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €29,502 | €26,911 | -€2,591 | -8.8% |
| Trade receivables | 40 | €888 | €363 | -€525 | -59.1% |
| Other amounts receivable | 41 | €28,614 | €26,548 | -€2,065 | -7.2% |
| Cash at bank and in hand | 54/58 | €221 | €525 | +€304 | +137.9% |
| Total equity and liabilities | 10/49 | €80,118 | €79,619 | -€499 | -0.6% |
| Equity | 10/15 | €76,924 | €76,331 | -€593 | -0.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €58,374 | €57,781 | -€593 | -1.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €56,519 | €55,926 | -€593 | -1.0% |
| Amounts payable | 17/49 | €3,194 | €3,289 | +€94 | +2.9% |
| Amounts payable within one year | 42/48 | €3,194 | €3,289 | +€94 | +2.9% |
| Trade debts | 44 | €468 | €770 | +€302 | +64.6% |
| Suppliers | 440/4 | €468 | €770 | +€302 | +64.6% |
| Taxes, remuneration and social security | 45 | €2,727 | €2,518 | -€208 | -7.6% |
| Taxes | 450/3 | €2,727 | €2,518 | -€208 | -7.6% |
| Non-recurring operating income | 76A | - | €250 | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €518 | €402 | -€116 | -22.4% |
| Other operating charges | 640/8 | €779 | €597 | -€182 | -23.4% |
| Gross operating margin | 9900 | -€1,204 | -€2,237 | -€1,033 | -85.7% |
| Operating profit (loss) | 9901 | -€2,501 | -€3,236 | -€735 | -29.4% |
| Financial income | 75/76B | €2,970 | €2,740 | -€230 | -7.7% |
| Recurring financial income | 75 | €2,970 | €2,740 | -€230 | -7.7% |
| Financial charges | 65/66B | €108 | €98 | -€10 | -9.5% |
| Recurring financial charges | 65 | €108 | €98 | -€10 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €361 | -€593 | -€954 | |
| Income taxes | 67/77 | €281 | - | -€281 | |
| Profit (loss) for the period | 9904 | €80 | -€593 | -€673 | |
| Profit (loss) for the period to be appropriated | 9905 | €80 | -€593 | -€673 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.