DIVASTA: 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.
DIVASTA
Largest movements
- Receivables within one year +€40,434
up €40,434 (+31.7%), from €127,416 to €167,850
of which Other amounts receivable: +€48,777
- Tangible fixed assets +€25,091
up €25,091 (+903.3%), from €2,778 to €27,869
of which Furniture and vehicles: +€25,560
- Cash -€4,733
down €4,733 (-25.8%), from €18,361 to €13,628
mainly Receivables within one year (-€40,434) and Investment in fixed assets (net) (-€26,834)
- Other debts +€58,399
up €58,399 (+58.5%), from €99,745 to €158,144
- Accrued charges and deferred income -€3,867
down €3,867 (-90.6%), from €4,267 to €400
- Reserves +€3,435
up €3,435 (+5.7%), from €60,378 to €63,812
- Financial charges -€4,292
down €4,292 (-82.1%), from €5,228 to €936
- Gross operating margin +€2,435
up €2,435 (+14.8%), from €16,416 to €18,851
- Taxes +€2,016
up €2,016 (+53.2%), from €3,788 to €5,804
- Depreciation +€896
up €896 (+105.6%), from €848 to €1,744
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 | €177,167 | €236,535 | +€59,367 | +33.5% |
| Fixed assets | 21/28 | €27,778 | €52,869 | +€25,091 | +90.3% |
| Tangible fixed assets | 22/27 | €2,778 | €27,869 | +€25,091 | +903.3% |
| Land and buildings | 22 | €2,778 | €2,309 | -€469 | -16.9% |
| Furniture and vehicles | 24 | - | €25,560 | +€25,560 | |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €149,389 | €183,666 | +€34,277 | +22.9% |
| Amounts receivable within one year | 40/41 | €127,416 | €167,850 | +€40,434 | +31.7% |
| Trade receivables | 40 | €16,193 | €7,850 | -€8,343 | -51.5% |
| Other amounts receivable | 41 | €111,223 | €160,000 | +€48,777 | +43.9% |
| Cash at bank and in hand | 54/58 | €18,361 | €13,628 | -€4,733 | -25.8% |
| Deferred charges and accrued income | 490/1 | €3,613 | €2,188 | -€1,425 | -39.4% |
| Total equity and liabilities | 10/49 | €177,167 | €236,535 | +€59,367 | +33.5% |
| Equity | 10/15 | €70,378 | €73,812 | +€3,435 | +4.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €60,378 | €63,812 | +€3,435 | +5.7% |
| Distributable reserves | 133 | €60,378 | €63,812 | +€3,435 | +5.7% |
| Amounts payable | 17/49 | €106,789 | €162,722 | +€55,933 | +52.4% |
| Amounts payable within one year | 42/48 | €102,523 | €162,322 | +€59,800 | +58.3% |
| Trade debts | 44 | €278 | €1,004 | +€726 | +261.2% |
| Suppliers | 440/4 | €278 | €1,004 | +€726 | +261.2% |
| Taxes, remuneration and social security | 45 | €2,499 | €3,174 | +€675 | +27.0% |
| Taxes | 450/3 | €2,499 | €3,174 | +€675 | +27.0% |
| Other amounts payable | 47/48 | €99,745 | €158,144 | +€58,399 | +58.5% |
| Accrued charges and deferred income | 492/3 | €4,267 | €400 | -€3,867 | -90.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €848 | €1,744 | +€896 | +105.6% |
| Other operating charges | 640/8 | €1,023 | €1,022 | -€1 | -0.1% |
| Gross operating margin | 9900 | €16,416 | €18,851 | +€2,435 | +14.8% |
| Operating profit (loss) | 9901 | €14,546 | €16,086 | +€1,540 | +10.6% |
| Financial income | 75/76B | €37 | €40 | +€4 | +9.5% |
| Recurring financial income | 75 | €37 | €40 | +€4 | +9.5% |
| Financial charges | 65/66B | €5,228 | €936 | -€4,292 | -82.1% |
| Recurring financial charges | 65 | €5,228 | €936 | -€4,292 | -82.1% |
| Profit (loss) for the period before taxes | 9903 | €9,355 | €15,190 | +€5,835 | +62.4% |
| Income taxes | 67/77 | €3,788 | €5,804 | +€2,016 | +53.2% |
| Profit (loss) for the period | 9904 | €5,567 | €9,387 | +€3,819 | +68.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,567 | €9,387 | +€3,819 | +68.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.