Diva Consulting Limited: 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 Consulting Limited
Largest movements
- Financial fixed assets +€208,600
up €208,600 (+80.5%), from €259,124 to €467,724
- Receivables within one year +€48,004
up €48,004 (+74.5%), from €64,454 to €112,459
of which Trade receivables: +€30,287
- Cash +€35,955
up €35,955 (+57.4%), from €62,621 to €98,576
mainly Debts after one year (+€205,600) and Net result for the year (+€79,510)
- Debts after one year +€205,600
up €205,600 (+96.8%), from €212,500 to €418,100
- Reserves +€79,510
up €79,510 (+46.5%), from €170,919 to €250,429
- Accrued charges and deferred income -€29,910
down €29,910 (-73.3%), from €40,829 to €10,919
- Tax, wage and social debts +€20,918
up €20,918 (+834%), from €2,509 to €23,427
- Trade debts +€13,423
up €13,423 (+265%), from €5,074 to €18,497
- Gross operating margin +€97,475
up €97,475 (+521%), from €18,706 to €116,181
- Taxes +€26,918
up €26,918 (+1,073%), from €2,509 to €29,427
- Financial charges +€10,225
up €10,225 (+279%), from €3,669 to €13,894
- Financial income +€8,390
new in 2025: €8,390
- Depreciation -€4,039
down €4,039 (-69.9%), from €5,779 to €1,740
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 | €452,065 | €742,993 | +€290,929 | +64.4% |
| Fixed assets | 21/28 | €263,989 | €469,675 | +€205,686 | +77.9% |
| Tangible fixed assets | 22/27 | €4,865 | €1,951 | -€2,914 | -59.9% |
| Plant, machinery and equipment | 23 | €4,865 | €1,951 | -€2,914 | -59.9% |
| Financial fixed assets | 28 | €259,124 | €467,724 | +€208,600 | +80.5% |
| Current assets | 29/58 | €188,076 | €273,319 | +€85,243 | +45.3% |
| Amounts receivable after more than one year | 29 | €60,000 | €60,000 | = | 0.0% |
| Other amounts receivable | 291 | €60,000 | €60,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €163 | - | -€163 | |
| Stocks | 30/36 | €163 | - | -€163 | |
| Amounts receivable within one year | 40/41 | €64,454 | €112,459 | +€48,004 | +74.5% |
| Trade receivables | 40 | €48,292 | €78,579 | +€30,287 | +62.7% |
| Other amounts receivable | 41 | €16,162 | €33,879 | +€17,717 | +110% |
| Cash at bank and in hand | 54/58 | €62,621 | €98,576 | +€35,955 | +57.4% |
| Deferred charges and accrued income | 490/1 | €837 | €2,284 | +€1,447 | +173% |
| Total equity and liabilities | 10/49 | €452,065 | €742,993 | +€290,929 | +64.4% |
| Equity | 10/15 | €189,519 | €269,029 | +€79,510 | +42.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €170,919 | €250,429 | +€79,510 | +46.5% |
| Distributable reserves | 133 | €170,919 | €250,429 | +€79,510 | +46.5% |
| Amounts payable | 17/49 | €262,545 | €473,964 | +€211,418 | +80.5% |
| Amounts payable after more than one year | 17 | €212,500 | €418,100 | +€205,600 | +96.8% |
| Financial debts | 170/4 | €212,500 | €418,100 | +€205,600 | +96.8% |
| Amounts payable within one year | 42/48 | €9,216 | €44,945 | +€35,729 | +388% |
| Financial debts | 43 | - | €3,021 | +€3,021 | |
| Credit institutions | 430/8 | - | €3,021 | +€3,021 | |
| Trade debts | 44 | €5,074 | €18,497 | +€13,423 | +265% |
| Suppliers | 440/4 | €5,074 | €18,497 | +€13,423 | +265% |
| Taxes, remuneration and social security | 45 | €2,509 | €23,427 | +€20,918 | +834% |
| Taxes | 450/3 | €2,509 | €23,427 | +€20,918 | +834% |
| Other amounts payable | 47/48 | €1,634 | - | -€1,634 | |
| Accrued charges and deferred income | 492/3 | €40,829 | €10,919 | -€29,910 | -73.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,779 | €1,740 | -€4,039 | -69.9% |
| Other operating charges | 640/8 | €779 | - | -€779 | |
| Gross operating margin | 9900 | €18,706 | €116,181 | +€97,475 | +521% |
| Operating profit (loss) | 9901 | €12,148 | €114,441 | +€102,293 | +842% |
| Financial income | 75/76B | - | €8,390 | +€8,390 | |
| Recurring financial income | 75 | - | €8,390 | +€8,390 | |
| Financial charges | 65/66B | €3,669 | €13,894 | +€10,225 | +279% |
| Recurring financial charges | 65 | €3,669 | €13,894 | +€10,225 | +279% |
| Profit (loss) for the period before taxes | 9903 | €8,479 | €108,937 | +€100,458 | +1,185% |
| Income taxes | 67/77 | €2,509 | €29,427 | +€26,918 | +1,073% |
| Profit (loss) for the period | 9904 | €5,971 | €79,510 | +€73,540 | +1,232% |
| Profit (loss) for the period to be appropriated | 9905 | €5,971 | €79,510 | +€73,540 | +1,232% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.