Diva Consult: 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 Consult
Largest movements
- Tangible fixed assets +€63,690
up €63,690 (+78.5%), from €81,174 to €144,865
of which Furniture and vehicles: +€44,041
- Receivables within one year +€19,673
up €19,673 (+33.0%), from €59,564 to €79,237
of which Other amounts receivable: +€30,217
- Cash -€17,448
down €17,448 (-66.6%), from €26,201 to €8,754
mainly Investment in fixed assets (net) (-€90,617) and Trade debts (-€27,301)
- Intangible fixed assets -€16,216
down €16,216 (-10.3%), from €158,101 to €141,886
- Profit (loss) carried forward +€90,492
up €90,492 (+95.5%), from €94,715 to €185,207
- Trade debts -€27,301
down €27,301 (-36.7%), from €74,446 to €47,145
- Tax, wage and social debts -€21,855
down €21,855 (-67.8%), from €32,234 to €10,379
of which Taxes: -€22,892
- Current portion of long-term debt +€9,354
up €9,354 (+24.0%), from €39,046 to €48,399
- Gross operating margin +€45,143
up €45,143 (+32.7%), from €137,984 to €183,127
- Depreciation +€20,124
up €20,124 (+96.7%), from €20,817 to €40,942
- Staff costs +€9,911
up €9,911 (+24,643%), from €40 to €9,952
- Taxes +€5,499
up €5,499 (+20.4%), from €26,930 to €32,429
- Financial charges +€3,769
up €3,769 (+89.6%), from €4,206 to €7,975
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 | €348,789 | €401,176 | +€52,387 | +15.0% |
| Fixed assets | 21/28 | €239,276 | €288,951 | +€49,675 | +20.8% |
| Intangible fixed assets | 21 | €158,101 | €141,886 | -€16,216 | -10.3% |
| Tangible fixed assets | 22/27 | €81,174 | €144,865 | +€63,690 | +78.5% |
| Plant, machinery and equipment | 23 | €5,723 | €8,098 | +€2,375 | +41.5% |
| Furniture and vehicles | 24 | €8,863 | €52,904 | +€44,041 | +497% |
| Other tangible fixed assets | 26 | €66,588 | €83,863 | +€17,275 | +25.9% |
| Financial fixed assets | 28 | €0 | €2,200 | +€2,200 | |
| Current assets | 29/58 | €109,513 | €112,225 | +€2,712 | +2.5% |
| Amounts receivable within one year | 40/41 | €59,564 | €79,237 | +€19,673 | +33.0% |
| Trade receivables | 40 | €53,643 | €43,099 | -€10,544 | -19.7% |
| Other amounts receivable | 41 | €5,921 | €36,138 | +€30,217 | +510% |
| Cash at bank and in hand | 54/58 | €26,201 | €8,754 | -€17,448 | -66.6% |
| Deferred charges and accrued income | 490/1 | €23,748 | €24,234 | +€486 | +2.0% |
| Total equity and liabilities | 10/49 | €348,789 | €401,176 | +€52,387 | +15.0% |
| Equity | 10/15 | €171,213 | €261,705 | +€90,492 | +52.9% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €45,498 | €45,498 | = | 0.0% |
| Distributable reserves | 133 | €45,498 | €45,498 | = | 0.0% |
| Profit (loss) carried forward | 14 | €94,715 | €185,207 | +€90,492 | +95.5% |
| Amounts payable | 17/49 | €177,576 | €139,471 | -€38,105 | -21.5% |
| Amounts payable after more than one year | 17 | €31,116 | €33,548 | +€2,432 | +7.8% |
| Financial debts | 170/4 | €31,116 | €33,548 | +€2,432 | +7.8% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €146,460 | €105,923 | -€40,537 | -27.7% |
| Current portion of amounts payable after more than one year | 42 | €39,046 | €48,399 | +€9,354 | +24.0% |
| Financial debts | 43 | €735 | €0 | -€735 | -100% |
| Credit institutions | 430/8 | €735 | €0 | -€735 | -100% |
| Trade debts | 44 | €74,446 | €47,145 | -€27,301 | -36.7% |
| Suppliers | 440/4 | €74,446 | €47,145 | -€27,301 | -36.7% |
| Taxes, remuneration and social security | 45 | €32,234 | €10,379 | -€21,855 | -67.8% |
| Taxes | 450/3 | €32,234 | €9,342 | -€22,892 | -71.0% |
| Remuneration and social security | 454/9 | - | €1,037 | +€1,037 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | €128 | €0 | -€128 | -100% |
| Remuneration, social security and pensions | 62 | €40 | €9,952 | +€9,911 | +24,643% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,817 | €40,942 | +€20,124 | +96.7% |
| Other operating charges | 640/8 | €4,091 | €2,172 | -€1,919 | -46.9% |
| Non-recurring operating charges | 66A | €4,175 | €20 | -€4,155 | -99.5% |
| Gross operating margin | 9900 | €137,984 | €183,127 | +€45,143 | +32.7% |
| Operating profit (loss) | 9901 | €108,861 | €130,042 | +€21,181 | +19.5% |
| Financial income | 75/76B | €1 | €854 | +€854 | +170,760% |
| Recurring financial income | 75 | €1 | €854 | +€854 | +170,760% |
| Financial charges | 65/66B | €4,206 | €7,975 | +€3,769 | +89.6% |
| Recurring financial charges | 65 | €4,206 | €7,975 | +€3,769 | +89.6% |
| Profit (loss) for the period before taxes | 9903 | €104,656 | €122,921 | +€18,265 | +17.5% |
| Income taxes | 67/77 | €26,930 | €32,429 | +€5,499 | +20.4% |
| Profit (loss) for the period | 9904 | €77,726 | €90,492 | +€12,766 | +16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €77,726 | €90,492 | +€12,766 | +16.4% |
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 23 October 2026 via checked.be.