DIVAMET: 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.
DIVAMET
Largest movements
- Receivables after one year -€1,000
down €1,000 (-6.9%), from €14,500 to €13,500
- Profit (loss) carried forward -€816
down €816 (-66.0%), from -€1,236 to -€2,052
- Trade debts -€197
down €197 (-21.9%), from €901 to €704
- Gross operating margin -€286
down €286 (-53.0%), from -€540 to -€826
- Financial charges +€180
up €180 (+394.6%), from €46 to €225
- Financial income -€126
down €126 (-14.0%), from €906 to €780
- Other operating charges +€16
up €16 (+3.0%), from €528 to €544
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 | €14,504 | €13,500 | -€1,004 | -6.9% |
| Current assets | 29/58 | €14,504 | €13,500 | -€1,004 | -6.9% |
| Amounts receivable after more than one year | 29 | €14,500 | €13,500 | -€1,000 | -6.9% |
| Other amounts receivable | 291 | €14,500 | €13,500 | -€1,000 | -6.9% |
| Cash at bank and in hand | 54/58 | €4 | €0 | -€4 | -100.0% |
| Total equity and liabilities | 10/49 | €14,504 | €13,500 | -€1,004 | -6.9% |
| Equity | 10/15 | €13,364 | €12,548 | -€816 | -6.1% |
| Contributions | 10/11 | €14,600 | €14,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,236 | -€2,052 | -€816 | -66.0% |
| Amounts payable | 17/49 | €1,140 | €952 | -€188 | -16.5% |
| Amounts payable within one year | 42/48 | €1,140 | €952 | -€188 | -16.5% |
| Financial debts | 43 | - | €10 | +€10 | |
| Credit institutions | 430/8 | - | €10 | +€10 | |
| Trade debts | 44 | €901 | €704 | -€197 | -21.9% |
| Suppliers | 440/4 | €901 | €704 | -€197 | -21.9% |
| Other amounts payable | 47/48 | €239 | €238 | -€1 | -0.3% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | -€540 | -€826 | -€286 | -53.0% |
| Operating profit (loss) | 9901 | -€1,068 | -€1,370 | -€302 | -28.3% |
| Financial income | 75/76B | €906 | €780 | -€126 | -14.0% |
| Recurring financial income | 75 | €906 | €780 | -€126 | -14.0% |
| Financial charges | 65/66B | €46 | €225 | +€180 | +394.6% |
| Recurring financial charges | 65 | €46 | €225 | +€180 | +394.6% |
| Profit (loss) for the period before taxes | 9903 | -€207 | -€816 | -€608 | -293.4% |
| Profit (loss) for the period | 9904 | -€207 | -€816 | -€608 | -293.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€207 | -€816 | -€608 | -293.4% |
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 3 October 2026 via checked.be.