DIVACO - INTERIEURS: 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.
DIVACO - INTERIEURS
Largest movements
- Stocks and contracts -€26,087
down €26,087 (-81.7%), from €31,929 to €5,842
of which Contracts in progress: -€21,163
- Receivables within one year +€13,400
up €13,400 (+211%), from €6,341 to €19,741
of which Trade receivables: +€14,098
- Tangible fixed assets -€5,436
down €5,436 (-40.9%), from €13,280 to €7,844
of which Furniture and vehicles: -€4,165
- Profit (loss) carried forward -€35,746
down €35,746 (-153%), from -€23,347 to -€59,094
- Other debts +€20,276
up €20,276 (+9,476%), from €214 to €20,490
- Debts after one year -€3,335
down €3,335 (-79.7%), from €4,187 to €852
- Short-term financial debts +€2,266
up €2,266 (+99.9%), from €2,268 to €4,535
- Trade debts -€1,899
down €1,899 (-38.3%), from €4,960 to €3,061
- Gross operating margin -€20,302
down €20,302, from €12,072 to -€8,230
- Write-downs +€16,479
new in 2025: €16,479
- Financial charges -€613
down €613 (-29.1%), from €2,102 to €1,489
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 | €52,059 | €33,681 | -€18,378 | -35.3% |
| Fixed assets | 21/28 | €13,280 | €7,844 | -€5,436 | -40.9% |
| Tangible fixed assets | 22/27 | €13,280 | €7,844 | -€5,436 | -40.9% |
| Plant, machinery and equipment | 23 | €11 | €1,362 | +€1,351 | +11,796% |
| Furniture and vehicles | 24 | €9,235 | €5,070 | -€4,165 | -45.1% |
| Other tangible fixed assets | 26 | €4,034 | €1,412 | -€2,622 | -65.0% |
| Current assets | 29/58 | €38,779 | €25,837 | -€12,942 | -33.4% |
| Stocks and contracts in progress | 3 | €31,929 | €5,842 | -€26,087 | -81.7% |
| Stocks | 30/36 | €8,155 | €3,230 | -€4,924 | -60.4% |
| Contracts in progress | 37 | €23,775 | €2,612 | -€21,163 | -89.0% |
| Amounts receivable within one year | 40/41 | €6,341 | €19,741 | +€13,400 | +211% |
| Trade receivables | 40 | €5,001 | €19,099 | +€14,098 | +282% |
| Other amounts receivable | 41 | €1,340 | €642 | -€698 | -52.1% |
| Cash at bank and in hand | 54/58 | €242 | - | -€242 | |
| Deferred charges and accrued income | 490/1 | €267 | €254 | -€13 | -4.8% |
| Total equity and liabilities | 10/49 | €52,059 | €33,681 | -€18,378 | -35.3% |
| Equity | 10/15 | €35,272 | -€475 | -€35,746 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €40,019 | €40,019 | = | 0.0% |
| Distributable reserves | 133 | €40,019 | €40,019 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,347 | -€59,094 | -€35,746 | -153% |
| Amounts payable | 17/49 | €16,787 | €34,155 | +€17,368 | +103% |
| Amounts payable after more than one year | 17 | €4,187 | €852 | -€3,335 | -79.7% |
| Financial debts | 170/4 | €4,187 | €852 | -€3,335 | -79.7% |
| Amounts payable within one year | 42/48 | €10,666 | €31,421 | +€20,756 | +195% |
| Current portion of amounts payable after more than one year | 42 | €3,223 | €3,335 | +€112 | +3.5% |
| Financial debts | 43 | €2,268 | €4,535 | +€2,266 | +99.9% |
| Credit institutions | 430/8 | €2,268 | €4,535 | +€2,266 | +99.9% |
| Trade debts | 44 | €4,960 | €3,061 | -€1,899 | -38.3% |
| Suppliers | 440/4 | €4,960 | €3,061 | -€1,899 | -38.3% |
| Other amounts payable | 47/48 | €214 | €20,490 | +€20,276 | +9,476% |
| Accrued charges and deferred income | 492/3 | €1,934 | €1,882 | -€52 | -2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,858 | €6,877 | +€18 | +0.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €16,479 | +€16,479 | |
| Other operating charges | 640/8 | €2,431 | €2,475 | +€44 | +1.8% |
| Gross operating margin | 9900 | €12,072 | -€8,230 | -€20,302 | |
| Operating profit (loss) | 9901 | €2,783 | -€34,060 | -€36,843 | |
| Financial income | 75/76B | €78 | €0 | -€78 | -99.9% |
| Recurring financial income | 75 | €78 | €0 | -€78 | -99.9% |
| Financial charges | 65/66B | €2,102 | €1,489 | -€613 | -29.1% |
| Recurring financial charges | 65 | €2,102 | €1,489 | -€613 | -29.1% |
| Profit (loss) for the period before taxes | 9903 | €758 | -€35,550 | -€36,308 | |
| Income taxes | 67/77 | €150 | €197 | +€47 | +31.0% |
| Profit (loss) for the period | 9904 | €608 | -€35,746 | -€36,355 | |
| Profit (loss) for the period to be appropriated | 9905 | €608 | -€35,746 | -€36,355 |
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 23 October 2026 via checked.be.