DIVA GENTLEMEN: 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 GENTLEMEN
Largest movements
- Tangible fixed assets -€7,250
down €7,250 (-16.6%), from €43,798 to €36,547
of which Other tangible fixed assets: -€6,746
- Stocks and contracts +€3,251
up €3,251 (+14.7%), from €22,131 to €25,381
- Profit (loss) carried forward -€10,826
down €10,826 (-21.7%), from -€49,901 to -€60,727
- Other debts +€9,827
up €9,827 (+10.3%), from €95,798 to €105,625
- Trade debts -€5,508
down €5,508 (-31.8%), from €17,305 to €11,797
- Tax, wage and social debts +€3,126
up €3,126 (+14.9%), from €21,004 to €24,130
of which Taxes: +€4,834
- Turnover +€155,209
up €155,209 (+276%), from €56,150 to €211,359
- Purchases and services +€133,008
new in 2025: €133,008
- Gross operating margin +€22,201
up €22,201 (+39.5%), from €56,150 to €78,351
- Staff costs +€20,669
up €20,669 (+34.1%), from €60,591 to €81,260
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 | €101,386 | €98,004 | -€3,382 | -3.3% |
| Fixed assets | 21/28 | €70,798 | €63,547 | -€7,250 | -10.2% |
| Tangible fixed assets | 22/27 | €43,798 | €36,547 | -€7,250 | -16.6% |
| Furniture and vehicles | 24 | €1,706 | €1,202 | -€504 | -29.5% |
| Other tangible fixed assets | 26 | €42,091 | €35,345 | -€6,746 | -16.0% |
| Financial fixed assets | 28 | €27,000 | €27,000 | = | 0.0% |
| Current assets | 29/58 | €30,589 | €34,457 | +€3,868 | +12.6% |
| Stocks and contracts in progress | 3 | €22,131 | €25,381 | +€3,251 | +14.7% |
| Stocks | 30/36 | €22,131 | €25,381 | +€3,251 | +14.7% |
| Cash at bank and in hand | 54/58 | €8,458 | €9,076 | +€618 | +7.3% |
| Total equity and liabilities | 10/49 | €101,386 | €98,004 | -€3,382 | -3.3% |
| Equity | 10/15 | -€32,721 | -€43,547 | -€10,826 | -33.1% |
| Contributions | 10/11 | €17,180 | €17,180 | = | 0.0% |
| Contributions outside capital | 11 | €17,180 | €17,180 | = | 0.0% |
| Other | 1109/19 | €17,180 | €17,180 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,901 | -€60,727 | -€10,826 | -21.7% |
| Amounts payable | 17/49 | €134,107 | €141,552 | +€7,444 | +5.6% |
| Amounts payable within one year | 42/48 | €134,107 | €141,552 | +€7,444 | +5.6% |
| Trade debts | 44 | €17,305 | €11,797 | -€5,508 | -31.8% |
| Suppliers | 440/4 | €17,305 | €11,797 | -€5,508 | -31.8% |
| Taxes, remuneration and social security | 45 | €21,004 | €24,130 | +€3,126 | +14.9% |
| Taxes | 450/3 | €5,064 | €9,898 | +€4,834 | +95.5% |
| Remuneration and social security | 454/9 | €15,939 | €14,231 | -€1,708 | -10.7% |
| Other amounts payable | 47/48 | €95,798 | €105,625 | +€9,827 | +10.3% |
| Turnover | 70 | €56,150 | €211,359 | +€155,209 | +276% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €133,008 | +€133,008 | |
| Remuneration, social security and pensions | 62 | €60,591 | €81,260 | +€20,669 | +34.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,250 | €7,250 | = | 0.0% |
| Other operating charges | 640/8 | €384 | €396 | +€12 | +3.0% |
| Gross operating margin | 9900 | €56,150 | €78,351 | +€22,201 | +39.5% |
| Operating profit (loss) | 9901 | -€12,076 | -€10,555 | +€1,521 | +12.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €445 | €271 | -€174 | -39.1% |
| Recurring financial charges | 65 | €445 | €271 | -€174 | -39.1% |
| Profit (loss) for the period before taxes | 9903 | -€12,520 | -€10,826 | +€1,694 | +13.5% |
| Profit (loss) for the period | 9904 | -€12,520 | -€10,826 | +€1,694 | +13.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,520 | -€10,826 | +€1,694 | +13.5% |
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 25 October 2026 via checked.be.