DIVAN: 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.
DIVAN
Largest movements
- Cash -€2,067
down €2,067 (-98.1%), from €2,107 to €40
mainly Net result for the year (-€2,993) and Receivables within one year (-€1,306)
- Receivables within one year +€1,306
up €1,306 (+2.9%), from €45,167 to €46,473
of which Other amounts receivable: +€2,306
- Profit (loss) carried forward -€2,993
down €2,993 (-229.4%), from -€1,305 to -€4,297
- Other debts +€1,570
new in 2024: €1,570
- Gross operating margin -€2,900
down €2,900 (-160.6%), from -€1,806 to -€4,706
- Financial income +€1,579
up €1,579 (+135.3%), from €1,167 to €2,747
- Other operating charges +€311
up €311 (+257.0%), from €121 to €432
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 | €48,695 | €47,470 | -€1,225 | -2.5% |
| Formation expenses | 20 | €1,421 | €957 | -€464 | -32.6% |
| Current assets | 29/58 | €47,274 | €46,513 | -€761 | -1.6% |
| Amounts receivable within one year | 40/41 | €45,167 | €46,473 | +€1,306 | +2.9% |
| Trade receivables | 40 | €1,000 | - | -€1,000 | |
| Other amounts receivable | 41 | €44,167 | €46,473 | +€2,306 | +5.2% |
| Cash at bank and in hand | 54/58 | €2,107 | €40 | -€2,067 | -98.1% |
| Total equity and liabilities | 10/49 | €48,695 | €47,470 | -€1,225 | -2.5% |
| Equity | 10/15 | €48,695 | €45,703 | -€2,993 | -6.1% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,305 | -€4,297 | -€2,993 | -229.4% |
| Amounts payable | 17/49 | - | €1,767 | +€1,767 | |
| Amounts payable within one year | 42/48 | - | €1,767 | +€1,767 | |
| Trade debts | 44 | - | €197 | +€197 | |
| Suppliers | 440/4 | - | €197 | +€197 | |
| Other amounts payable | 47/48 | - | €1,570 | +€1,570 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €435 | €464 | +€29 | +6.7% |
| Other operating charges | 640/8 | €121 | €432 | +€311 | +257.0% |
| Gross operating margin | 9900 | -€1,806 | -€4,706 | -€2,900 | -160.6% |
| Operating profit (loss) | 9901 | -€2,362 | -€5,602 | -€3,240 | -137.2% |
| Financial income | 75/76B | €1,167 | €2,747 | +€1,579 | +135.3% |
| Recurring financial income | 75 | €1,167 | €2,747 | +€1,579 | +135.3% |
| Financial charges | 65/66B | €110 | €137 | +€27 | +24.4% |
| Recurring financial charges | 65 | €110 | €137 | +€27 | +24.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,305 | -€2,993 | -€1,688 | -129.4% |
| Profit (loss) for the period | 9904 | -€1,305 | -€2,993 | -€1,688 | -129.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,305 | -€2,993 | -€1,688 | -129.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.