Diva Patrimoine: 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 Patrimoine
Largest movements
- Intangible fixed assets -€108,360
down €108,360 (-11.1%), from €975,240 to €866,880
- Receivables within one year -€57,930
down €57,930 (-23.0%), from €252,162 to €194,231
of which Other amounts receivable: -€31,918
- Tangible fixed assets -€15,169
down €15,169 (-6.8%), from €221,475 to €206,306
of which Land and buildings: -€10,665
- Tax, wage and social debts -€152,700
down €152,700 (-66.3%), from €230,263 to €77,563
of which Remuneration and social security: -€102,217
- Debts after one year -€151,440
down €151,440 (-13.2%), from €1.1m to €992,625
- Short-term financial debts +€57,733
up €57,733 (+295%), from €19,550 to €77,283
of which Credit institutions: +€50,110
- Trade debts +€40,600
up €40,600 (+88.6%), from €45,824 to €86,424
- Other debts +€19,485
up €19,485 (+117%), from €16,617 to €36,102
- Staff costs -€103,696
down €103,696 (-20.0%), from €517,584 to €413,887
- Gross operating margin +€25,439
up €25,439 (+4.3%), from €590,253 to €615,692
- Financial charges +€16,454
up €16,454 (+29.2%), from €56,389 to €72,843
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 | €1,457,225 | €1,278,077 | -€179,147 | -12.3% |
| Fixed assets | 21/28 | €1,196,920 | €1,074,579 | -€122,341 | -10.2% |
| Intangible fixed assets | 21 | €975,240 | €866,880 | -€108,360 | -11.1% |
| Tangible fixed assets | 22/27 | €221,475 | €206,306 | -€15,169 | -6.8% |
| Land and buildings | 22 | €210,348 | €199,682 | -€10,665 | -5.1% |
| Furniture and vehicles | 24 | €11,128 | €6,624 | -€4,504 | -40.5% |
| Financial fixed assets | 28 | €205 | €1,393 | +€1,188 | +579% |
| Current assets | 29/58 | €260,304 | €203,498 | -€56,806 | -21.8% |
| Amounts receivable within one year | 40/41 | €252,162 | €194,231 | -€57,930 | -23.0% |
| Trade receivables | 40 | €220,244 | €194,231 | -€26,012 | -11.8% |
| Other amounts receivable | 41 | €31,918 | - | -€31,918 | |
| Cash at bank and in hand | 54/58 | €210 | - | -€210 | |
| Deferred charges and accrued income | 490/1 | €7,932 | €9,267 | +€1,335 | +16.8% |
| Total equity and liabilities | 10/49 | €1,457,225 | €1,278,077 | -€179,147 | -12.3% |
| Equity | 10/15 | -€101,470 | -€100,020 | +€1,450 | +1.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€106,470 | -€105,020 | +€1,450 | +1.4% |
| Amounts payable | 17/49 | €1,558,695 | €1,378,097 | -€180,597 | -11.6% |
| Amounts payable after more than one year | 17 | €1,144,065 | €992,625 | -€151,440 | -13.2% |
| Financial debts | 170/4 | €1,144,065 | €992,625 | -€151,440 | -13.2% |
| Amounts payable within one year | 42/48 | €414,630 | €385,472 | -€29,157 | -7.0% |
| Current portion of amounts payable after more than one year | 42 | €102,376 | €108,101 | +€5,725 | +5.6% |
| Financial debts | 43 | €19,550 | €77,283 | +€57,733 | +295% |
| Credit institutions | 430/8 | - | €50,110 | +€50,110 | |
| Other loans | 439 | €19,550 | €27,173 | +€7,623 | +39.0% |
| Trade debts | 44 | €45,824 | €86,424 | +€40,600 | +88.6% |
| Suppliers | 440/4 | €45,824 | €86,424 | +€40,600 | +88.6% |
| Taxes, remuneration and social security | 45 | €230,263 | €77,563 | -€152,700 | -66.3% |
| Taxes | 450/3 | €69,978 | €19,495 | -€50,483 | -72.1% |
| Remuneration and social security | 454/9 | €160,285 | €58,068 | -€102,217 | -63.8% |
| Other amounts payable | 47/48 | €16,617 | €36,102 | +€19,485 | +117% |
| Remuneration, social security and pensions | 62 | €517,584 | €413,887 | -€103,696 | -20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €123,529 | €123,529 | = | 0.0% |
| Other operating charges | 640/8 | €1,306 | €5,994 | +€4,688 | +359% |
| Gross operating margin | 9900 | €590,253 | €615,692 | +€25,439 | +4.3% |
| Operating profit (loss) | 9901 | -€52,165 | €72,282 | +€124,447 | |
| Financial income | 75/76B | €1,046 | €2,916 | +€1,870 | +179% |
| Recurring financial income | 75 | €1,046 | €1,747 | +€701 | +67.0% |
| Non-recurring financial income | 76B | - | €1,169 | +€1,169 | |
| Financial charges | 65/66B | €56,389 | €72,843 | +€16,454 | +29.2% |
| Recurring financial charges | 65 | €56,389 | €72,843 | +€16,454 | +29.2% |
| Profit (loss) for the period before taxes | 9903 | -€107,509 | €2,355 | +€109,863 | |
| Income taxes | 67/77 | €752 | €905 | +€153 | +20.3% |
| Profit (loss) for the period | 9904 | -€108,261 | €1,450 | +€109,711 | |
| Profit (loss) for the period to be appropriated | 9905 | -€108,261 | €1,450 | +€109,711 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.