DIVA MODE: what changed
Two fiscal 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 MODE
Largest movements
- Receivables within one year -€31,557
down €31,557 (-46.8%), from €67,473 to €35,917
of which Trade receivables: -€31,609
- Tangible fixed assets -€24,178
down €24,178 (-81.0%), from €29,841 to €5,663
of which Furniture and vehicles: -€23,545
- Stocks and contracts +€6,024
up €6,024 (+49.0%), from €12,297 to €18,321
- Trade debts -€44,103
down €44,103 (-58.7%), from €75,124 to €31,021
- Profit (loss) carried forward -€5,773
down €5,773 (-25.1%), from €23,033 to €17,260
- Tax, wage and social debts +€2,029
up €2,029 (+9.1%), from €22,361 to €24,391
of which Taxes: +€2,383
- Staff costs +€8,813
up €8,813 (+20.7%), from €42,538 to €51,350
- Gross operating margin +€2,013
up €2,013 (+2.7%), from €73,690 to €75,703
- Taxes -€806
down €806 (-34.4%), from €2,341 to €1,534
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.
Cash bridge derived
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 | €125,518 | €77,672 | -€47,847 | -38.1% |
| Fixed assets | 21/28 | €29,841 | €5,663 | -€24,178 | -81.0% |
| Tangible fixed assets | 22/27 | €29,841 | €5,663 | -€24,178 | -81.0% |
| Furniture and vehicles | 24 | €27,390 | €3,846 | -€23,545 | -86.0% |
| Other tangible fixed assets | 26 | €2,451 | €1,817 | -€634 | -25.8% |
| Current assets | 29/58 | €95,677 | €72,009 | -€23,668 | -24.7% |
| Stocks and contracts in progress | 3 | €12,297 | €18,321 | +€6,024 | +49.0% |
| Stocks | 30/36 | €12,297 | €18,321 | +€6,024 | +49.0% |
| Amounts receivable within one year | 40/41 | €67,473 | €35,917 | -€31,557 | -46.8% |
| Trade receivables | 40 | €67,473 | €35,864 | -€31,609 | -46.8% |
| Other amounts receivable | 41 | - | €52 | +€52 | |
| Cash at bank and in hand | 54/58 | €14,519 | €15,649 | +€1,130 | +7.8% |
| Deferred charges and accrued income | 490/1 | €1,388 | €2,123 | +€735 | +53.0% |
| Total equity and liabilities | 10/49 | €125,518 | €77,672 | -€47,847 | -38.1% |
| Equity | 10/15 | €28,033 | €22,260 | -€5,773 | -20.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,033 | €17,260 | -€5,773 | -25.1% |
| Amounts payable | 17/49 | €97,486 | €55,412 | -€42,074 | -43.2% |
| Amounts payable within one year | 42/48 | €97,486 | €55,412 | -€42,074 | -43.2% |
| Trade debts | 44 | €75,124 | €31,021 | -€44,103 | -58.7% |
| Suppliers | 440/4 | €75,124 | €31,021 | -€44,103 | -58.7% |
| Taxes, remuneration and social security | 45 | €22,361 | €24,391 | +€2,029 | +9.1% |
| Taxes | 450/3 | €14,190 | €16,573 | +€2,383 | +16.8% |
| Remuneration and social security | 454/9 | €8,172 | €7,818 | -€354 | -4.3% |
| Remuneration, social security and pensions | 62 | €42,538 | €51,350 | +€8,813 | +20.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,778 | €24,178 | -€599 | -2.4% |
| Other operating charges | 640/8 | €3,153 | €3,779 | +€626 | +19.9% |
| Non-recurring operating charges | 66A | €200 | €100 | -€100 | -50.0% |
| Gross operating margin | 9900 | €73,690 | €75,703 | +€2,013 | +2.7% |
| Operating profit (loss) | 9901 | €3,021 | -€3,705 | -€6,726 | |
| Financial charges | 65/66B | €956 | €534 | -€422 | -44.2% |
| Recurring financial charges | 65 | €956 | €534 | -€422 | -44.2% |
| Profit (loss) for the period before taxes | 9903 | €2,066 | -€4,238 | -€6,304 | |
| Income taxes | 67/77 | €2,341 | €1,534 | -€806 | -34.4% |
| Profit (loss) for the period | 9904 | -€275 | -€5,773 | -€5,498 | -2001.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€275 | -€5,773 | -€5,498 | -2001.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.