DIVA NETWORK: 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 NETWORK
Largest movements
- Receivables within one year +€10,699
up €10,699 (+220.6%), from €4,850 to €15,549
of which Trade receivables: +€11,373
- Stocks and contracts +€1,572
up €1,572 (+5.5%), from €28,532 to €30,104
- Tangible fixed assets -€622
down €622 (-13.4%), from €4,623 to €4,001
of which Other tangible fixed assets: -€541
- Trade debts +€7,062
up €7,062 (+1171.1%), from €603 to €7,665
- Current portion of long-term debt +€2,425
new in 2025: €2,425
- Profit (loss) carried forward +€1,972
up €1,972, from -€669 to €1,303
- Advances received +€1,594
new in 2025: €1,594
- Short-term financial debts -€1,416
no longer reported in 2025 (was €1,416)
- Gross operating margin +€24,885
up €24,885, from -€13,018 to €11,867
- Write-downs +€6,373
new in 2025: €6,373
- Other operating charges -€645
down €645 (-22.8%), from €2,835 to €2,190
- Depreciation -€229
down €229 (-26.9%), from €851 to €622
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 | €39,958 | €51,492 | +€11,533 | +28.9% |
| Fixed assets | 21/28 | €5,373 | €4,751 | -€622 | -11.6% |
| Tangible fixed assets | 22/27 | €4,623 | €4,001 | -€622 | -13.4% |
| Plant, machinery and equipment | 23 | €320 | €239 | -€81 | -25.3% |
| Other tangible fixed assets | 26 | €4,303 | €3,762 | -€541 | -12.6% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €34,586 | €46,741 | +€12,155 | +35.1% |
| Stocks and contracts in progress | 3 | €28,532 | €30,104 | +€1,572 | +5.5% |
| Stocks | 30/36 | €28,532 | €30,104 | +€1,572 | +5.5% |
| Amounts receivable within one year | 40/41 | €4,850 | €15,549 | +€10,699 | +220.6% |
| Trade receivables | 40 | €4,176 | €15,549 | +€11,373 | +272.3% |
| Other amounts receivable | 41 | €674 | - | -€674 | |
| Cash at bank and in hand | 54/58 | €235 | €75 | -€160 | -68.0% |
| Deferred charges and accrued income | 490/1 | €969 | €1,013 | +€44 | +4.5% |
| Total equity and liabilities | 10/49 | €39,958 | €51,492 | +€11,533 | +28.9% |
| Equity | 10/15 | €26,832 | €28,803 | +€1,972 | +7.3% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€669 | €1,303 | +€1,972 | |
| Amounts payable | 17/49 | €13,127 | €22,689 | +€9,562 | +72.8% |
| Amounts payable within one year | 42/48 | €12,627 | €22,689 | +€10,062 | +79.7% |
| Current portion of amounts payable after more than one year | 42 | - | €2,425 | +€2,425 | |
| Financial debts | 43 | €1,416 | - | -€1,416 | |
| Credit institutions | 430/8 | €1,416 | - | -€1,416 | |
| Trade debts | 44 | €603 | €7,665 | +€7,062 | +1171.1% |
| Suppliers | 440/4 | €603 | €7,665 | +€7,062 | +1171.1% |
| Advances received on contracts in progress | 46 | - | €1,594 | +€1,594 | |
| Taxes, remuneration and social security | 45 | - | €95 | +€95 | |
| Taxes | 450/3 | - | €95 | +€95 | |
| Other amounts payable | 47/48 | €10,608 | €10,910 | +€302 | +2.8% |
| Accrued charges and deferred income | 492/3 | €500 | - | -€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €851 | €622 | -€229 | -26.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,373 | +€6,373 | |
| Other operating charges | 640/8 | €2,835 | €2,190 | -€645 | -22.8% |
| Gross operating margin | 9900 | -€13,018 | €11,867 | +€24,885 | |
| Operating profit (loss) | 9901 | -€16,704 | €2,683 | +€19,386 | |
| Financial income | 75/76B | €5 | €2 | -€3 | -59.8% |
| Recurring financial income | 75 | €5 | €2 | -€3 | -59.8% |
| Financial charges | 65/66B | €589 | €713 | +€124 | +21.1% |
| Recurring financial charges | 65 | €589 | €713 | +€124 | +21.1% |
| Profit (loss) for the period before taxes | 9903 | -€17,287 | €1,972 | +€19,259 | |
| Profit (loss) for the period | 9904 | -€17,287 | €1,972 | +€19,259 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,287 | €1,972 | +€19,259 |
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 29 September 2026 via checked.be.