DIVAG: 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.
DIVAG
Largest movements
- Receivables within one year +€802
up €802 (+92.2%), from €870 to €1,672
- Cash +€583
up €583 (+1.3%), from €45,631 to €46,214
mainly Net result for the year (+€3,727) and Trade debts (+€498)
- Profit (loss) carried forward +€3,727
up €3,727 (+13.2%), from €28,184 to €31,911
- Tax, wage and social debts -€2,839
down €2,839 (-21.5%), from €13,235 to €10,396
of which Remuneration and social security: -€3,832
- Trade debts +€498
up €498 (+604.0%), from €82 to €580
- Gross operating margin -€32,788
down €32,788 (-87.2%), from €37,608 to €4,820
- Taxes -€8,409
down €8,409 (-89.4%), from €9,403 to €993
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €46,501 | €47,887 | +€1,385 | +3.0% |
| Current assets | 29/58 | €46,501 | €47,887 | +€1,385 | +3.0% |
| Amounts receivable within one year | 40/41 | €870 | €1,672 | +€802 | +92.2% |
| Other amounts receivable | 41 | €870 | €1,672 | +€802 | +92.2% |
| Cash at bank and in hand | 54/58 | €45,631 | €46,214 | +€583 | +1.3% |
| Total equity and liabilities | 10/49 | €46,501 | €47,887 | +€1,385 | +3.0% |
| Equity | 10/15 | €33,184 | €36,911 | +€3,727 | +11.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,184 | €31,911 | +€3,727 | +13.2% |
| Amounts payable | 17/49 | €13,317 | €10,976 | -€2,341 | -17.6% |
| Amounts payable within one year | 42/48 | €13,317 | €10,976 | -€2,341 | -17.6% |
| Trade debts | 44 | €82 | €580 | +€498 | +604.0% |
| Suppliers | 440/4 | €82 | €580 | +€498 | +604.0% |
| Taxes, remuneration and social security | 45 | €13,235 | €10,396 | -€2,839 | -21.5% |
| Taxes | 450/3 | €9,403 | €10,396 | +€993 | +10.6% |
| Remuneration and social security | 454/9 | €3,832 | - | -€3,832 | |
| Gross operating margin | 9900 | €37,608 | €4,820 | -€32,788 | -87.2% |
| Operating profit (loss) | 9901 | €37,608 | €4,820 | -€32,788 | -87.2% |
| Financial charges | 65/66B | €22 | €101 | +€79 | +364.8% |
| Recurring financial charges | 65 | €22 | €101 | +€79 | +364.8% |
| Profit (loss) for the period before taxes | 9903 | €37,587 | €4,720 | -€32,867 | -87.4% |
| Income taxes | 67/77 | €9,403 | €993 | -€8,409 | -89.4% |
| Profit (loss) for the period | 9904 | €28,184 | €3,727 | -€24,458 | -86.8% |
| Profit (loss) for the period to be appropriated | 9905 | €28,184 | €3,727 | -€24,458 | -86.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.