DIVARO: 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.
DIVARO
Largest movements
- Cash -€4,541
down €4,541 (-11.2%), from €40,692 to €36,151
mainly Net result for the year (-€3,495) and Receivables within one year (-€537)
- Receivables within one year +€537
up €537 (+28.5%), from €1,886 to €2,423
- Profit (loss) carried forward -€3,495
down €3,495 (-96.1%), from €3,638 to €142
- Trade debts -€508
down €508 (-86.2%), from €590 to €82
- Gross operating margin +€8,053
up €8,053 (+75.8%), from -€10,623 to -€2,570
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 | €42,827 | €38,824 | -€4,004 | -9.3% |
| Fixed assets | 21/28 | €250 | €250 | = | 0.0% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €42,577 | €38,574 | -€4,004 | -9.4% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €1,886 | €2,423 | +€537 | +28.5% |
| Other amounts receivable | 41 | €1,886 | €2,423 | +€537 | +28.5% |
| Cash at bank and in hand | 54/58 | €40,692 | €36,151 | -€4,541 | -11.2% |
| Total equity and liabilities | 10/49 | €42,827 | €38,824 | -€4,004 | -9.3% |
| Equity | 10/15 | €22,238 | €18,742 | -€3,495 | -15.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,638 | €142 | -€3,495 | -96.1% |
| Amounts payable | 17/49 | €20,590 | €20,082 | -€508 | -2.5% |
| Amounts payable within one year | 42/48 | €590 | €82 | -€508 | -86.2% |
| Trade debts | 44 | €590 | €82 | -€508 | -86.2% |
| Suppliers | 440/4 | €590 | €82 | -€508 | -86.2% |
| Accrued charges and deferred income | 492/3 | €20,000 | €20,000 | = | 0.0% |
| Other operating charges | 640/8 | €721 | €674 | -€47 | -6.5% |
| Gross operating margin | 9900 | -€10,623 | -€2,570 | +€8,053 | +75.8% |
| Operating profit (loss) | 9901 | -€11,344 | -€3,244 | +€8,100 | +71.4% |
| Financial charges | 65/66B | €246 | €251 | +€5 | +2.0% |
| Recurring financial charges | 65 | €246 | €251 | +€5 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | -€11,590 | -€3,495 | +€8,095 | +69.8% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€11,590 | -€3,495 | +€8,095 | +69.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,590 | -€3,495 | +€8,095 | +69.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.