DIVA LVB: 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 LVB
Largest movements
- Cash -€23,352
down €23,352 (-24.2%), from €96,636 to €73,284
mainly Net result for the year (-€17,240) and Receivables within one year (-€6,362)
- Receivables within one year +€6,362
up €6,362 (+89.5%), from €7,107 to €13,469
of which Other amounts receivable: +€6,241
- Stocks and contracts -€2,782
down €2,782 (-3.6%), from €77,700 to €74,918
- Reserves -€17,240
down €17,240 (-25.6%), from €67,411 to €50,171
- Short-term financial debts -€4,518
down €4,518 (-71.8%), from €6,295 to €1,777
- Trade debts +€2,782
up €2,782 (+4.6%), from €59,984 to €62,766
- Gross operating margin -€31,605
down €31,605 (-51.8%), from €60,962 to €29,357
- Taxes -€5,323
down €5,323 (-94.2%), from €5,649 to €326
- Staff costs +€3,524
up €3,524 (+9.3%), from €37,791 to €41,315
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 | €183,480 | €164,844 | -€18,636 | -10.2% |
| Fixed assets | 21/28 | €1,422 | €2,317 | +€895 | +62.9% |
| Tangible fixed assets | 22/27 | €1,422 | €2,317 | +€895 | +62.9% |
| Furniture and vehicles | 24 | €1,422 | €2,317 | +€895 | +62.9% |
| Current assets | 29/58 | €182,058 | €162,527 | -€19,531 | -10.7% |
| Stocks and contracts in progress | 3 | €77,700 | €74,918 | -€2,782 | -3.6% |
| Stocks | 30/36 | €77,700 | €74,918 | -€2,782 | -3.6% |
| Amounts receivable within one year | 40/41 | €7,107 | €13,469 | +€6,362 | +89.5% |
| Trade receivables | 40 | €3,857 | €3,978 | +€121 | +3.1% |
| Other amounts receivable | 41 | €3,250 | €9,491 | +€6,241 | +192% |
| Cash at bank and in hand | 54/58 | €96,636 | €73,284 | -€23,352 | -24.2% |
| Deferred charges and accrued income | 490/1 | €615 | €856 | +€241 | +39.2% |
| Total equity and liabilities | 10/49 | €183,480 | €164,844 | -€18,636 | -10.2% |
| Equity | 10/15 | €87,411 | €70,171 | -€17,240 | -19.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €67,411 | €50,171 | -€17,240 | -25.6% |
| Distributable reserves | 133 | €67,411 | €50,171 | -€17,240 | -25.6% |
| Amounts payable | 17/49 | €96,069 | €94,673 | -€1,396 | -1.5% |
| Amounts payable after more than one year | 17 | €20,000 | €20,000 | = | 0.0% |
| Other amounts payable | 178/9 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €76,069 | €74,673 | -€1,396 | -1.8% |
| Financial debts | 43 | €6,295 | €1,777 | -€4,518 | -71.8% |
| Credit institutions | 430/8 | €6,295 | €1,777 | -€4,518 | -71.8% |
| Trade debts | 44 | €59,984 | €62,766 | +€2,782 | +4.6% |
| Suppliers | 440/4 | €59,984 | €62,766 | +€2,782 | +4.6% |
| Taxes, remuneration and social security | 45 | €6,586 | €6,850 | +€264 | +4.0% |
| Taxes | 450/3 | €3,322 | €3,363 | +€41 | +1.2% |
| Remuneration and social security | 454/9 | €3,264 | €3,487 | +€223 | +6.8% |
| Other amounts payable | 47/48 | €3,204 | €3,280 | +€76 | +2.4% |
| Remuneration, social security and pensions | 62 | €37,791 | €41,315 | +€3,524 | +9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €593 | €948 | +€355 | +59.9% |
| Other operating charges | 640/8 | €389 | €858 | +€469 | +121% |
| Gross operating margin | 9900 | €60,962 | €29,357 | -€31,605 | -51.8% |
| Operating profit (loss) | 9901 | €22,189 | -€13,764 | -€35,953 | |
| Financial income | 75/76B | €26 | €2 | -€24 | -92.3% |
| Recurring financial income | 75 | €26 | €2 | -€24 | -92.3% |
| Financial charges | 65/66B | €2,707 | €3,152 | +€445 | +16.4% |
| Recurring financial charges | 65 | €2,707 | €3,152 | +€445 | +16.4% |
| Profit (loss) for the period before taxes | 9903 | €19,508 | -€16,914 | -€36,422 | |
| Income taxes | 67/77 | €5,649 | €326 | -€5,323 | -94.2% |
| Profit (loss) for the period | 9904 | €13,859 | -€17,240 | -€31,099 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,859 | -€17,240 | -€31,099 |
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 18 October 2026 via checked.be.