DIVA CONSULTING: what changed
DIVA CONSULTING
Largest movements
- Cash -€52,448
down €52,448 (-46.4%), from €112,943 to €60,495
mainly Trade debts (-€95,398) and Deferred charges and accrued income (-€5,542)
- Receivables within one year -€13,902
down €13,902 (-17.2%), from €80,740 to €66,838
of which Trade receivables: -€16,557
- Deferred charges and accrued income +€5,542
up €5,542 (+243%), from €2,284 to €7,826
- Intangible fixed assets +€2,428
up €2,428 (+49.3%), from €4,929 to €7,357
- Trade debts -€95,398
down €95,398 (-92.6%), from €103,029 to €7,630
- Profit (loss) carried forward +€36,420
up €36,420 (+6.8%), from -€534,681 to -€498,261
- Short-term financial debts +€7,833
up €7,833 (+261%), from €3,000 to €10,833
of which Other loans: +€5,000
- Other debts -€4,594
no longer reported in 2025 (was €4,594)
- Tax, wage and social debts -€4,078
down €4,078 (-34.2%), from €11,932 to €7,853
- Staff costs -€13,037
down €13,037 (-18.7%), from €69,539 to €56,501
- Gross operating margin +€11,831
up €11,831 (+13.6%), from €86,882 to €98,713
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €201,210 | €142,830 | -€58,380 | -29.0% |
| Fixed assets | 21/28 | €5,244 | €7,672 | +€2,428 | +46.3% |
| Intangible fixed assets | 21 | €4,929 | €7,357 | +€2,428 | +49.3% |
| Financial fixed assets | 28 | €315 | €315 | = | 0.0% |
| Current assets | 29/58 | €195,967 | €135,159 | -€60,808 | -31.0% |
| Amounts receivable within one year | 40/41 | €80,740 | €66,838 | -€13,902 | -17.2% |
| Trade receivables | 40 | €55,366 | €38,809 | -€16,557 | -29.9% |
| Other amounts receivable | 41 | €25,373 | €28,028 | +€2,655 | +10.5% |
| Cash at bank and in hand | 54/58 | €112,943 | €60,495 | -€52,448 | -46.4% |
| Deferred charges and accrued income | 490/1 | €2,284 | €7,826 | +€5,542 | +243% |
| Total equity and liabilities | 10/49 | €201,210 | €142,830 | -€58,380 | -29.0% |
| Equity | 10/15 | €53,319 | €89,739 | +€36,420 | +68.3% |
| Contributions | 10/11 | €577,882 | €577,882 | = | 0.0% |
| Reserves | 13 | €10,118 | €10,118 | = | 0.0% |
| Non-distributable reserves | 130/1 | €235 | €235 | = | 0.0% |
| Reserves not available under the articles | 1311 | €235 | €235 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,883 | €9,883 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€534,681 | -€498,261 | +€36,420 | +6.8% |
| Amounts payable | 17/49 | €147,891 | €53,092 | -€94,800 | -64.1% |
| Amounts payable after more than one year | 17 | €25,000 | €25,000 | = | 0.0% |
| Financial debts | 170/4 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €122,554 | €26,317 | -€96,237 | -78.5% |
| Financial debts | 43 | €3,000 | €10,833 | +€7,833 | +261% |
| Credit institutions | 430/8 | €3,000 | €5,833 | +€2,833 | +94.4% |
| Other loans | 439 | - | €5,000 | +€5,000 | |
| Trade debts | 44 | €103,029 | €7,630 | -€95,398 | -92.6% |
| Suppliers | 440/4 | €103,029 | €7,630 | -€95,398 | -92.6% |
| Taxes, remuneration and social security | 45 | €11,932 | €7,853 | -€4,078 | -34.2% |
| Remuneration and social security | 454/9 | €11,932 | €7,853 | -€4,078 | -34.2% |
| Other amounts payable | 47/48 | €4,594 | - | -€4,594 | |
| Accrued charges and deferred income | 492/3 | €338 | €1,775 | +€1,437 | +426% |
| Remuneration, social security and pensions | 62 | €69,539 | €56,501 | -€13,037 | -18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €380 | €1,172 | +€792 | +208% |
| Other operating charges | 640/8 | €4,770 | €3,808 | -€962 | -20.2% |
| Gross operating margin | 9900 | €86,882 | €98,713 | +€11,831 | +13.6% |
| Operating profit (loss) | 9901 | €12,192 | €37,231 | +€25,039 | +205% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €827 | €812 | -€15 | -1.8% |
| Recurring financial charges | 65 | €827 | €812 | -€15 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €11,366 | €36,420 | +€25,054 | +220% |
| Income taxes | 67/77 | €0 | €0 | = | 0.0% |
| Profit (loss) for the period | 9904 | €11,366 | €36,420 | +€25,054 | +220% |
| Profit (loss) for the period to be appropriated | 9905 | €11,366 | €36,420 | +€25,054 | +220% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.