DIVAST: 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.
DIVAST
Largest movements
- Receivables within one year -€2,791
no longer reported in 2025 (was €2,791)
of which Other amounts receivable: -€2,530
- Deferred charges and accrued income -€866
no longer reported in 2025 (was €866)
- Cash -€175
down €175 (-2.2%), from €8,052 to €7,877
mainly Net result for the year (-€3,010) and Trade debts (-€823)
- Profit (loss) carried forward -€3,010
down €3,010 (-1.3%), from -€226,332 to -€229,342
- Trade debts -€823
no longer reported in 2025 (was €823)
- Financial income -€279,390
no longer reported in 2025 (was €279,390)
- Gross operating margin +€2,485
up €2,485 (+67.5%), from -€3,683 to -€1,198
- Other operating charges -€115
down €115 (-15.3%), from €755 to €639
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 | €11,709 | €7,877 | -€3,832 | -32.7% |
| Current assets | 29/58 | €11,709 | €7,877 | -€3,832 | -32.7% |
| Amounts receivable within one year | 40/41 | €2,791 | - | -€2,791 | |
| Trade receivables | 40 | €261 | - | -€261 | |
| Other amounts receivable | 41 | €2,530 | - | -€2,530 | |
| Cash at bank and in hand | 54/58 | €8,052 | €7,877 | -€175 | -2.2% |
| Deferred charges and accrued income | 490/1 | €866 | - | -€866 | |
| Total equity and liabilities | 10/49 | €11,709 | €7,877 | -€3,832 | -32.7% |
| Equity | 10/15 | €10,887 | €7,877 | -€3,010 | -27.6% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Capital | 10 | €30,987 | €30,987 | = | 0.0% |
| Issued capital | 100 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €206,232 | €206,232 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Legal reserve | 130 | €3,099 | €3,099 | = | 0.0% |
| Distributable reserves | 133 | €203,133 | €203,133 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€226,332 | -€229,342 | -€3,010 | -1.3% |
| Amounts payable | 17/49 | €823 | - | -€823 | |
| Amounts payable within one year | 42/48 | €823 | - | -€823 | |
| Trade debts | 44 | €823 | - | -€823 | |
| Suppliers | 440/4 | €823 | - | -€823 | |
| Non-recurring operating income | 76A | €2,119 | €500 | -€1,619 | -76.4% |
| Other operating charges | 640/8 | €755 | €639 | -€115 | -15.3% |
| Non-recurring operating charges | 66A | €830 | €1,094 | +€264 | +31.8% |
| Gross operating margin | 9900 | -€3,683 | -€1,198 | +€2,485 | +67.5% |
| Operating profit (loss) | 9901 | -€5,268 | -€2,931 | +€2,337 | +44.4% |
| Financial income | 75/76B | €279,390 | - | -€279,390 | |
| Recurring financial income | 75 | €279,390 | - | -€279,390 | |
| Financial charges | 65/66B | €107 | €79 | -€29 | -26.8% |
| Recurring financial charges | 65 | €107 | €79 | -€29 | -26.8% |
| Profit (loss) for the period before taxes | 9903 | €274,015 | -€3,010 | -€277,025 | |
| Profit (loss) for the period | 9904 | €274,015 | -€3,010 | -€277,025 | |
| Profit (loss) for the period to be appropriated | 9905 | €274,015 | -€3,010 | -€277,025 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.