DIVASSISTANCE: 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.
DIVASSISTANCE
Largest movements
- Current investments -€185,000
no longer reported in 2025 (was €185,000)
- Cash +€57,666
up €57,666 (+86.2%), from €66,883 to €124,549
mainly Current investments (+€185,000) and Net result for the year (+€96,112)
- Receivables within one year +€13,407
up €13,407 (+61.9%), from €21,671 to €35,078
of which Trade receivables: +€8,639
- Tangible fixed assets -€7,561
down €7,561 (-15.0%), from €50,315 to €42,754
- Reserves -€68,888
down €68,888 (-27.5%), from €250,934 to €182,046
- Other debts -€47,243
no longer reported in 2025 (was €47,243)
- Advances received -€18,278
no longer reported in 2025 (was €18,278)
- Tax, wage and social debts +€16,379
new in 2025: €16,379
- Trade debts -€3,260
down €3,260 (-69.3%), from €4,704 to €1,444
- Gross operating margin +€49,571
up €49,571 (+56.7%), from €87,453 to €137,024
- Taxes +€9,286
up €9,286 (+51.2%), from €18,130 to €27,416
- Depreciation +€3,976
up €3,976 (+42.4%), from €9,382 to €13,359
- Financial income -€3,946
down €3,946 (-73.8%), from €5,345 to €1,399
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 | €324,385 | €202,943 | -€121,442 | -37.4% |
| Fixed assets | 21/28 | €50,315 | €42,754 | -€7,561 | -15.0% |
| Tangible fixed assets | 22/27 | €50,315 | €42,754 | -€7,561 | -15.0% |
| Furniture and vehicles | 24 | €50,315 | €42,754 | -€7,561 | -15.0% |
| Current assets | 29/58 | €274,070 | €160,189 | -€113,881 | -41.6% |
| Amounts receivable within one year | 40/41 | €21,671 | €35,078 | +€13,407 | +61.9% |
| Trade receivables | 40 | €18,046 | €26,685 | +€8,639 | +47.9% |
| Other amounts receivable | 41 | €3,625 | €8,393 | +€4,768 | +131.5% |
| Current investments | 50/53 | €185,000 | - | -€185,000 | |
| Cash at bank and in hand | 54/58 | €66,883 | €124,549 | +€57,666 | +86.2% |
| Deferred charges and accrued income | 490/1 | €517 | €562 | +€46 | +8.9% |
| Total equity and liabilities | 10/49 | €324,385 | €202,943 | -€121,442 | -37.4% |
| Equity | 10/15 | €253,934 | €185,046 | -€68,888 | -27.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €250,934 | €182,046 | -€68,888 | -27.5% |
| Distributable reserves | 133 | €250,934 | €182,046 | -€68,888 | -27.5% |
| Amounts payable | 17/49 | €70,451 | €17,897 | -€52,553 | -74.6% |
| Amounts payable within one year | 42/48 | €70,226 | €17,822 | -€52,403 | -74.6% |
| Trade debts | 44 | €4,704 | €1,444 | -€3,260 | -69.3% |
| Suppliers | 440/4 | €4,704 | €1,444 | -€3,260 | -69.3% |
| Advances received on contracts in progress | 46 | €18,278 | - | -€18,278 | |
| Taxes, remuneration and social security | 45 | - | €16,379 | +€16,379 | |
| Taxes | 450/3 | - | €16,379 | +€16,379 | |
| Other amounts payable | 47/48 | €47,243 | - | -€47,243 | |
| Accrued charges and deferred income | 492/3 | €225 | €75 | -€150 | -66.7% |
| Remuneration, social security and pensions | 62 | - | €128 | +€128 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,382 | €13,359 | +€3,976 | +42.4% |
| Other operating charges | 640/8 | €838 | €803 | -€35 | -4.2% |
| Non-recurring operating charges | 66A | €2,667 | - | -€2,667 | |
| Gross operating margin | 9900 | €87,453 | €137,024 | +€49,571 | +56.7% |
| Operating profit (loss) | 9901 | €74,565 | €122,735 | +€48,170 | +64.6% |
| Financial income | 75/76B | €5,345 | €1,399 | -€3,946 | -73.8% |
| Recurring financial income | 75 | €5,345 | €1,399 | -€3,946 | -73.8% |
| Financial charges | 65/66B | €114 | €607 | +€493 | +432.0% |
| Recurring financial charges | 65 | €114 | €607 | +€493 | +432.0% |
| Profit (loss) for the period before taxes | 9903 | €79,796 | €123,527 | +€43,731 | +54.8% |
| Income taxes | 67/77 | €18,130 | €27,416 | +€9,286 | +51.2% |
| Profit (loss) for the period | 9904 | €61,666 | €96,112 | +€34,446 | +55.9% |
| Profit (loss) for the period to be appropriated | 9905 | €61,666 | €96,112 | +€34,446 | +55.9% |
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 11 October 2026 via checked.be.