DIVARI Consult: 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.
DIVARI Consult
Largest movements
- Cash +€43,722
up €43,722 (+68.4%), from €63,923 to €107,645
mainly Net result for the year (+€57,070) and Depreciation (+€8,864)
- Tangible fixed assets +€5,552
up €5,552 (+17.6%), from €31,588 to €37,140
of which Other tangible fixed assets: +€12,303
- Profit (loss) carried forward +€57,070
up €57,070 (+99.9%), from €57,144 to €114,214
- Debts after one year -€12,555
down €12,555 (-79.6%), from €15,777 to €3,222
- Other debts +€2,893
new in 2025: €2,893
- Depreciation +€2,891
up €2,891 (+48.4%), from €5,973 to €8,864
- Gross operating margin +€2,505
up €2,505 (+3.1%), from €79,703 to €82,207
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 | €113,833 | €162,020 | +€48,186 | +42.3% |
| Fixed assets | 21/28 | €31,588 | €37,140 | +€5,552 | +17.6% |
| Tangible fixed assets | 22/27 | €31,588 | €37,140 | +€5,552 | +17.6% |
| Plant, machinery and equipment | 23 | - | €761 | +€761 | |
| Furniture and vehicles | 24 | €31,588 | €24,076 | -€7,512 | -23.8% |
| Other tangible fixed assets | 26 | - | €12,303 | +€12,303 | |
| Current assets | 29/58 | €82,245 | €124,880 | +€42,635 | +51.8% |
| Amounts receivable within one year | 40/41 | €18,322 | €17,235 | -€1,087 | -5.9% |
| Trade receivables | 40 | €18,297 | €17,235 | -€1,063 | -5.8% |
| Other amounts receivable | 41 | €25 | €0 | -€25 | -100.0% |
| Cash at bank and in hand | 54/58 | €63,923 | €107,645 | +€43,722 | +68.4% |
| Total equity and liabilities | 10/49 | €113,833 | €162,020 | +€48,186 | +42.3% |
| Equity | 10/15 | €60,144 | €117,214 | +€57,070 | +94.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,144 | €114,214 | +€57,070 | +99.9% |
| Amounts payable | 17/49 | €53,690 | €44,806 | -€8,884 | -16.5% |
| Amounts payable after more than one year | 17 | €15,777 | €3,222 | -€12,555 | -79.6% |
| Financial debts | 170/4 | €15,777 | €3,222 | -€12,555 | -79.6% |
| Amounts payable within one year | 42/48 | €37,912 | €41,584 | +€3,671 | +9.7% |
| Current portion of amounts payable after more than one year | 42 | €12,039 | €12,555 | +€516 | +4.3% |
| Trade debts | 44 | €2,838 | €2,242 | -€596 | -21.0% |
| Suppliers | 440/4 | €2,838 | €2,242 | -€596 | -21.0% |
| Taxes, remuneration and social security | 45 | €23,036 | €23,893 | +€857 | +3.7% |
| Taxes | 450/3 | €23,036 | €23,893 | +€857 | +3.7% |
| Other amounts payable | 47/48 | - | €2,893 | +€2,893 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,973 | €8,864 | +€2,891 | +48.4% |
| Other operating charges | 640/8 | €375 | €258 | -€116 | -31.1% |
| Gross operating margin | 9900 | €79,703 | €82,207 | +€2,505 | +3.1% |
| Operating profit (loss) | 9901 | €73,355 | €73,085 | -€270 | -0.4% |
| Financial income | 75/76B | €8 | €0 | -€8 | -100.0% |
| Recurring financial income | 75 | €8 | €0 | -€8 | -100.0% |
| Financial charges | 65/66B | €1,151 | €1,020 | -€132 | -11.4% |
| Recurring financial charges | 65 | €1,151 | €1,020 | -€132 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €72,212 | €72,065 | -€146 | -0.2% |
| Income taxes | 67/77 | €15,068 | €14,995 | -€72 | -0.5% |
| Profit (loss) for the period | 9904 | €57,144 | €57,070 | -€74 | -0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €57,144 | €57,070 | -€74 | -0.1% |
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 8 October 2026 via checked.be.