DIVA BOUTIQUE: 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 BOUTIQUE
Largest movements
- Receivables within one year -€5,079
down €5,079 (-9.0%), from €56,238 to €51,158
- Stocks and contracts +€2,343
up €2,343 (+1.8%), from €129,052 to €131,395
- Tangible fixed assets -€2,106
down €2,106 (-27.8%), from €7,589 to €5,483
of which Plant, machinery and equipment: -€1,303
- Other debts -€13,122
down €13,122 (-46.4%), from €28,308 to €15,186
- Accrued charges and deferred income +€11,000
up €11,000 (+11.5%), from €95,507 to €106,507
- Trade debts +€10,848
up €10,848 (+12.3%), from €88,028 to €98,876
- Profit (loss) carried forward -€8,207
down €8,207 (-18.7%), from -€43,992 to -€52,199
- Tax, wage and social debts -€5,876
down €5,876 (-27.5%), from €21,332 to €15,456
of which Taxes: -€7,659
- Gross operating margin -€28,459
down €28,459 (-41.8%), from €68,096 to €39,637
- Staff costs -€4,685
down €4,685 (-10.6%), from €44,194 to €39,509
- Other operating charges +€2,606
up €2,606 (+503%), from €518 to €3,123
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €207,783 | €202,427 | -€5,356 | -2.6% |
| Fixed assets | 21/28 | €20,899 | €18,793 | -€2,106 | -10.1% |
| Tangible fixed assets | 22/27 | €7,589 | €5,483 | -€2,106 | -27.8% |
| Land and buildings | 22 | €1,075 | €645 | -€430 | -40.0% |
| Plant, machinery and equipment | 23 | €5,767 | €4,464 | -€1,303 | -22.6% |
| Furniture and vehicles | 24 | €747 | €373 | -€373 | -50.0% |
| Financial fixed assets | 28 | €13,310 | €13,310 | = | 0.0% |
| Current assets | 29/58 | €186,884 | €183,634 | -€3,250 | -1.7% |
| Stocks and contracts in progress | 3 | €129,052 | €131,395 | +€2,343 | +1.8% |
| Stocks | 30/36 | €129,052 | €131,395 | +€2,343 | +1.8% |
| Amounts receivable within one year | 40/41 | €56,238 | €51,158 | -€5,079 | -9.0% |
| Trade receivables | 40 | €56,238 | €51,158 | -€5,079 | -9.0% |
| Cash at bank and in hand | 54/58 | €1,595 | €1,081 | -€514 | -32.2% |
| Total equity and liabilities | 10/49 | €207,783 | €202,427 | -€5,356 | -2.6% |
| Equity | 10/15 | -€25,392 | -€33,599 | -€8,207 | -32.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,992 | -€52,199 | -€8,207 | -18.7% |
| Amounts payable | 17/49 | €233,175 | €236,025 | +€2,850 | +1.2% |
| Amounts payable within one year | 42/48 | €137,668 | €129,519 | -€8,150 | -5.9% |
| Trade debts | 44 | €88,028 | €98,876 | +€10,848 | +12.3% |
| Suppliers | 440/4 | €88,028 | €98,876 | +€10,848 | +12.3% |
| Taxes, remuneration and social security | 45 | €21,332 | €15,456 | -€5,876 | -27.5% |
| Taxes | 450/3 | €14,735 | €7,076 | -€7,659 | -52.0% |
| Remuneration and social security | 454/9 | €6,597 | €8,381 | +€1,784 | +27.0% |
| Other amounts payable | 47/48 | €28,308 | €15,186 | -€13,122 | -46.4% |
| Accrued charges and deferred income | 492/3 | €95,507 | €106,507 | +€11,000 | +11.5% |
| Remuneration, social security and pensions | 62 | €44,194 | €39,509 | -€4,685 | -10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,350 | €3,181 | -€169 | -5.0% |
| Other operating charges | 640/8 | €518 | €3,123 | +€2,606 | +503% |
| Gross operating margin | 9900 | €68,096 | €39,637 | -€28,459 | -41.8% |
| Operating profit (loss) | 9901 | €20,034 | -€6,176 | -€26,210 | |
| Financial charges | 65/66B | €1,550 | €2,031 | +€481 | +31.0% |
| Recurring financial charges | 65 | €1,550 | €2,031 | +€481 | +31.0% |
| Profit (loss) for the period before taxes | 9903 | €18,484 | -€8,207 | -€26,691 | |
| Profit (loss) for the period | 9904 | €18,484 | -€8,207 | -€26,691 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,484 | -€8,207 | -€26,691 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.