DIVA MANUFACTORING SERVICES: what changed
What changed
DIVA MANUFACTORING SERVICES
NACE 43.211, General electrical installation work
filed annual accounts (NBB)
Net result for the year
-€48,883
2024 · -€32,238-€16,645
Equity
-€73,404
2024 · -€24,521-€48,883
Cash
€5,201
2024 · €7,462-€2,261
Balance sheet total
€880,477
2024 · €891,061-€10,584
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Profit (loss) carried forward -€48,883
down €48,883 (-14.8%), from -€330,722 to -€379,605
- Accrued charges and deferred income +€26,636
up €26,636 (+149%), from €17,828 to €44,464
- Debts after one year +€23,517
up €23,517 (+3.0%), from €784,100 to €807,618
of which Other amounts payable: +€100,417
- Revaluation surpluses -€11,200
down €11,200 (-6.7%), from €168,000 to €156,800
- Reserves +€11,200
up €11,200 (+9.4%), from €119,600 to €130,800
of which Distributable reserves: +€11,200
Income statement
- Financial charges +€25,997
up €25,997 (+95.6%), from €27,188 to €53,184
- Staff costs -€9,437
down €9,437 (-11.8%), from €79,854 to €70,417
- Gross operating margin +€5,119
up €5,119 (+3.8%), from €135,682 to €140,801
- Depreciation +€4,178
up €4,178 (+8.3%), from €50,079 to €54,256
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.
Result 2024
-€32,238
Gross operating margin
+€5,119
Staff costs
+€9,437
Depreciation
-€4,178
Other operating charges
-€716
Financial income
+€79
Financial charges
-€25,997
Taxes
-€390
Result 2025
-€48,883
raises the resultlowers the result
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.
From operations
+€18,194
Investment
-€46,055
Financing
+€25,599
Cash 2024
€7,462
From operations (derived)
+€18,194
Net result for the year
-€48,883
Depreciation
+€54,256
Receivables within one year
+€453
Deferred charges and accrued income
-€332
Trade debts
-€6,179
Tax, wage and social debts
-€7,757
Accrued charges and deferred income
+€26,636
Investment (derived)
-€46,055
Investment in fixed assets (net)
-€46,055
Financing
+€25,599
Debts after one year
+€23,517
Current portion of long-term debt
+€2,082
Cash 2025
€5,201
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €891,061 | €880,477 | -€10,584 | -1.2% |
| Fixed assets | 21/28 | €873,108 | €864,906 | -€8,202 | -0.9% |
| Tangible fixed assets | 22/27 | €872,608 | €864,406 | -€8,202 | -0.9% |
| Land and buildings | 22 | €866,955 | €820,919 | -€46,036 | -5.3% |
| Plant, machinery and equipment | 23 | €5,653 | €4,519 | -€1,134 | -20.1% |
| Furniture and vehicles | 24 | €0 | €38,968 | +€38,968 | |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €17,954 | €15,572 | -€2,382 | -13.3% |
| Amounts receivable within one year | 40/41 | €9,097 | €8,644 | -€453 | -5.0% |
| Trade receivables | 40 | €4,238 | €4,029 | -€209 | -4.9% |
| Other amounts receivable | 41 | €4,859 | €4,615 | -€244 | -5.0% |
| Cash at bank and in hand | 54/58 | €7,462 | €5,201 | -€2,261 | -30.3% |
| Deferred charges and accrued income | 490/1 | €1,395 | €1,727 | +€332 | +23.8% |
| Total equity and liabilities | 10/49 | €891,061 | €880,477 | -€10,584 | -1.2% |
| Equity | 10/15 | -€24,521 | -€73,404 | -€48,883 | -199% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €168,000 | €156,800 | -€11,200 | -6.7% |
| Reserves | 13 | €119,600 | €130,800 | +€11,200 | +9.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €119,600 | €130,800 | +€11,200 | +9.4% |
| Profit (loss) carried forward | 14 | -€330,722 | -€379,605 | -€48,883 | -14.8% |
| Amounts payable | 17/49 | €915,583 | €953,882 | +€38,299 | +4.2% |
| Amounts payable after more than one year | 17 | €784,100 | €807,618 | +€23,517 | +3.0% |
| Financial debts | 170/4 | €228,749 | €151,848 | -€76,900 | -33.6% |
| Other amounts payable | 178/9 | €555,352 | €655,769 | +€100,417 | +18.1% |
| Amounts payable within one year | 42/48 | €113,654 | €101,800 | -€11,854 | -10.4% |
| Current portion of amounts payable after more than one year | 42 | €74,818 | €76,900 | +€2,082 | +2.8% |
| Trade debts | 44 | €13,093 | €6,914 | -€6,179 | -47.2% |
| Suppliers | 440/4 | €13,093 | €6,914 | -€6,179 | -47.2% |
| Advances received on contracts in progress | 46 | €1,513 | €1,513 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €24,231 | €16,473 | -€7,757 | -32.0% |
| Taxes | 450/3 | €12,374 | €12,169 | -€206 | -1.7% |
| Remuneration and social security | 454/9 | €11,856 | €4,305 | -€7,552 | -63.7% |
| Accrued charges and deferred income | 492/3 | €17,828 | €44,464 | +€26,636 | +149% |
| Non-recurring operating income | 76A | €293 | €0 | -€293 | -100% |
| Remuneration, social security and pensions | 62 | €79,854 | €70,417 | -€9,437 | -11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,079 | €54,256 | +€4,178 | +8.3% |
| Other operating charges | 640/8 | €10,715 | €11,431 | +€716 | +6.7% |
| Gross operating margin | 9900 | €135,682 | €140,801 | +€5,119 | +3.8% |
| Operating profit (loss) | 9901 | -€4,966 | €4,696 | +€9,662 | |
| Financial income | 75/76B | €64 | €143 | +€79 | +124% |
| Recurring financial income | 75 | €64 | €143 | +€79 | +124% |
| Financial charges | 65/66B | €27,188 | €53,184 | +€25,997 | +95.6% |
| Recurring financial charges | 65 | €27,188 | €53,184 | +€25,997 | +95.6% |
| Profit (loss) for the period before taxes | 9903 | -€32,090 | -€48,345 | -€16,255 | -50.7% |
| Income taxes | 67/77 | €148 | €538 | +€390 | +263% |
| Profit (loss) for the period | 9904 | -€32,238 | -€48,883 | -€16,645 | -51.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,238 | -€48,883 | -€16,645 | -51.6% |
Next steps
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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 4 November 2026 via checked.be.