DIVASOL: 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.
DIVASOL
Largest movements
- Cash +€43,049
up €43,049 (+106%), from €40,751 to €83,800
mainly Net result for the year (+€66,667) and Tax, wage and social debts (+€18,079)
- Tangible fixed assets +€41,068
new in 2025: €41,068
- Receivables within one year -€2,116
no longer reported in 2025 (was €2,116)
- Profit (loss) carried forward +€66,667
up €66,667 (+714%), from €9,339 to €76,006
- Tax, wage and social debts +€18,079
up €18,079 (+80.0%), from €22,596 to €40,675
- Trade debts -€3,400
down €3,400 (-96.3%), from €3,530 to €130
- Gross operating margin +€21,383
up €21,383 (+30.1%), from €70,975 to €92,358
- Taxes +€3,569
up €3,569 (+23.7%), from €15,048 to €18,618
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.
Derived cash bridge
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 | €42,868 | €124,868 | +€82,000 | +191% |
| Fixed assets | 21/28 | - | €41,068 | +€41,068 | |
| Tangible fixed assets | 22/27 | - | €41,068 | +€41,068 | |
| Furniture and vehicles | 24 | - | €41,068 | +€41,068 | |
| Current assets | 29/58 | €42,868 | €83,800 | +€40,933 | +95.5% |
| Amounts receivable within one year | 40/41 | €2,116 | - | -€2,116 | |
| Other amounts receivable | 41 | €2,116 | - | -€2,116 | |
| Cash at bank and in hand | 54/58 | €40,751 | €83,800 | +€43,049 | +106% |
| Total equity and liabilities | 10/49 | €42,868 | €124,868 | +€82,000 | +191% |
| Equity | 10/15 | €16,742 | €83,409 | +€66,667 | +398% |
| Contributions | 10/11 | €600 | €600 | = | 0.0% |
| Reserves | 13 | €6,803 | €6,803 | = | 0.0% |
| Distributable reserves | 133 | €6,803 | €6,803 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,339 | €76,006 | +€66,667 | +714% |
| Amounts payable | 17/49 | €26,126 | €41,459 | +€15,333 | +58.7% |
| Amounts payable within one year | 42/48 | €26,126 | €41,334 | +€15,208 | +58.2% |
| Trade debts | 44 | €3,530 | €130 | -€3,400 | -96.3% |
| Suppliers | 440/4 | €3,530 | €130 | -€3,400 | -96.3% |
| Taxes, remuneration and social security | 45 | €22,596 | €40,675 | +€18,079 | +80.0% |
| Taxes | 450/3 | €22,596 | €40,675 | +€18,079 | +80.0% |
| Other amounts payable | 47/48 | - | €529 | +€529 | |
| Accrued charges and deferred income | 492/3 | - | €125 | +€125 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,996 | €6,640 | +€644 | +10.7% |
| Other operating charges | 640/8 | €519 | €358 | -€161 | -31.1% |
| Gross operating margin | 9900 | €70,975 | €92,358 | +€21,383 | +30.1% |
| Operating profit (loss) | 9901 | €64,461 | €85,360 | +€20,899 | +32.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €74 | €75 | +€2 | +2.0% |
| Recurring financial charges | 65 | €74 | €75 | +€2 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €64,387 | €85,285 | +€20,898 | +32.5% |
| Income taxes | 67/77 | €15,048 | €18,618 | +€3,569 | +23.7% |
| Profit (loss) for the period | 9904 | €49,339 | €66,667 | +€17,329 | +35.1% |
| Profit (loss) for the period to be appropriated | 9905 | €49,339 | €66,667 | +€17,329 | +35.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.