DiVA architecten: 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.
DiVA architecten
Largest movements
- Cash -€85,703
down €85,703 (-76.0%), from €112,815 to €27,111
mainly Contributions, distributions and other (-€80,000) and Investment in fixed assets (net) (-€42,562)
- Tangible fixed assets +€33,821
up €33,821 (+588%), from €5,756 to €39,577
- Receivables within one year +€1,682
up €1,682 (+15.8%), from €10,657 to €12,339
of which Other amounts receivable: +€5,139
- Reserves -€53,328
down €53,328 (-61.3%), from €87,033 to €33,705
- Debts after one year +€19,022
up €19,022 (+3,278%), from €580 to €19,602
- Tax, wage and social debts -€15,889
down €15,889 (-70.2%), from €22,629 to €6,740
- Current portion of long-term debt +€2,292
up €2,292 (+66.2%), from €3,462 to €5,754
- Trade debts -€1,729
down €1,729 (-90.9%), from €1,902 to €174
- Gross operating margin -€33,094
down €33,094 (-41.7%), from €79,403 to €46,308
- Taxes -€11,055
down €11,055 (-56.0%), from €19,753 to €8,699
- Depreciation +€3,409
up €3,409 (+63.9%), from €5,332 to €8,741
- Financial charges +€1,119
up €1,119 (+304%), from €368 to €1,488
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 | €130,709 | €80,299 | -€50,410 | -38.6% |
| Fixed assets | 21/28 | €5,756 | €39,577 | +€33,821 | +588% |
| Tangible fixed assets | 22/27 | €5,756 | €39,577 | +€33,821 | +588% |
| Furniture and vehicles | 24 | €5,756 | €39,577 | +€33,821 | +588% |
| Current assets | 29/58 | €124,953 | €40,722 | -€84,231 | -67.4% |
| Amounts receivable within one year | 40/41 | €10,657 | €12,339 | +€1,682 | +15.8% |
| Trade receivables | 40 | €9,495 | €6,038 | -€3,457 | -36.4% |
| Other amounts receivable | 41 | €1,162 | €6,302 | +€5,139 | +442% |
| Cash at bank and in hand | 54/58 | €112,815 | €27,111 | -€85,703 | -76.0% |
| Deferred charges and accrued income | 490/1 | €1,481 | €1,271 | -€210 | -14.2% |
| Total equity and liabilities | 10/49 | €130,709 | €80,299 | -€50,410 | -38.6% |
| Equity | 10/15 | €91,033 | €37,705 | -€53,328 | -58.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €87,033 | €33,705 | -€53,328 | -61.3% |
| Distributable reserves | 133 | €87,033 | €33,705 | -€53,328 | -61.3% |
| Amounts payable | 17/49 | €39,676 | €42,594 | +€2,918 | +7.4% |
| Amounts payable after more than one year | 17 | €580 | €19,602 | +€19,022 | +3,278% |
| Financial debts | 170/4 | €580 | €19,602 | +€19,022 | +3,278% |
| Amounts payable within one year | 42/48 | €39,096 | €22,992 | -€16,104 | -41.2% |
| Current portion of amounts payable after more than one year | 42 | €3,462 | €5,754 | +€2,292 | +66.2% |
| Financial debts | 43 | €2,037 | €2,531 | +€494 | +24.2% |
| Credit institutions | 430/8 | €2,037 | €2,531 | +€494 | +24.2% |
| Trade debts | 44 | €1,902 | €174 | -€1,729 | -90.9% |
| Suppliers | 440/4 | €1,902 | €174 | -€1,729 | -90.9% |
| Taxes, remuneration and social security | 45 | €22,629 | €6,740 | -€15,889 | -70.2% |
| Taxes | 450/3 | €22,629 | €6,740 | -€15,889 | -70.2% |
| Other amounts payable | 47/48 | €9,065 | €7,793 | -€1,272 | -14.0% |
| Non-recurring operating income | 76A | - | €8,129 | +€8,129 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,332 | €8,741 | +€3,409 | +63.9% |
| Other operating charges | 640/8 | €641 | €710 | +€68 | +10.7% |
| Gross operating margin | 9900 | €79,403 | €46,308 | -€33,094 | -41.7% |
| Operating profit (loss) | 9901 | €73,429 | €36,858 | -€36,571 | -49.8% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €368 | €1,488 | +€1,119 | +304% |
| Recurring financial charges | 65 | €368 | €1,488 | +€1,119 | +304% |
| Profit (loss) for the period before taxes | 9903 | €73,061 | €35,370 | -€37,691 | -51.6% |
| Income taxes | 67/77 | €19,753 | €8,699 | -€11,055 | -56.0% |
| Profit (loss) for the period | 9904 | €53,308 | €26,672 | -€26,636 | -50.0% |
| Profit (loss) for the period to be appropriated | 9905 | €53,308 | €26,672 | -€26,636 | -50.0% |
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 15 October 2026 via checked.be.