Divatech: 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.
Divatech
Largest movements
- Current investments +€65,000
up €65,000 (+92.9%), from €70,000 to €135,000
- Cash +€27,513
up €27,513 (+2,611%), from €1,054 to €28,567
mainly Net result for the year (+€52,795) and Receivables within one year (+€20,136)
- Receivables within one year -€20,136
down €20,136 (-70.6%), from €28,511 to €8,375
- Reserves +€53,000
up €53,000 (+71.6%), from €74,000 to €127,000
- Other debts +€18,788
up €18,788 (+368%), from €5,107 to €23,895
- Tax, wage and social debts +€2,172
up €2,172 (+11.5%), from €18,855 to €21,028
of which Taxes: +€4,952
- Gross operating margin +€14,329
up €14,329 (+27.5%), from €52,124 to €66,453
- Taxes +€3,072
up €3,072 (+26.9%), from €11,416 to €14,488
- Financial income +€962
up €962 (+171%), from €564 to €1,525
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 | €100,191 | €173,404 | +€73,213 | +73.1% |
| Fixed assets | 21/28 | €487 | €1,324 | +€837 | +172% |
| Tangible fixed assets | 22/27 | €487 | €1,324 | +€837 | +172% |
| Plant, machinery and equipment | 23 | €487 | €217 | -€270 | -55.4% |
| Furniture and vehicles | 24 | - | €1,107 | +€1,107 | |
| Current assets | 29/58 | €99,704 | €172,080 | +€72,376 | +72.6% |
| Amounts receivable within one year | 40/41 | €28,511 | €8,375 | -€20,136 | -70.6% |
| Trade receivables | 40 | €28,511 | €8,375 | -€20,136 | -70.6% |
| Current investments | 50/53 | €70,000 | €135,000 | +€65,000 | +92.9% |
| Cash at bank and in hand | 54/58 | €1,054 | €28,567 | +€27,513 | +2,611% |
| Deferred charges and accrued income | 490/1 | €139 | €138 | -€1 | -0.4% |
| Total equity and liabilities | 10/49 | €100,191 | €173,404 | +€73,213 | +73.1% |
| Equity | 10/15 | €75,336 | €128,131 | +€52,795 | +70.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €74,000 | €127,000 | +€53,000 | +71.6% |
| Distributable reserves | 133 | €74,000 | €127,000 | +€53,000 | +71.6% |
| Profit (loss) carried forward | 14 | €336 | €131 | -€205 | -61.0% |
| Amounts payable | 17/49 | €24,855 | €45,273 | +€20,418 | +82.1% |
| Amounts payable within one year | 42/48 | €24,855 | €45,273 | +€20,418 | +82.1% |
| Trade debts | 44 | €892 | €350 | -€542 | -60.7% |
| Suppliers | 440/4 | €892 | €350 | -€542 | -60.7% |
| Taxes, remuneration and social security | 45 | €18,855 | €21,028 | +€2,172 | +11.5% |
| Taxes | 450/3 | €16,075 | €21,028 | +€4,952 | +30.8% |
| Remuneration and social security | 454/9 | €2,780 | - | -€2,780 | |
| Other amounts payable | 47/48 | €5,107 | €23,895 | +€18,788 | +368% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €360 | €412 | +€52 | +14.3% |
| Other operating charges | 640/8 | €178 | €126 | -€52 | -29.3% |
| Gross operating margin | 9900 | €52,124 | €66,453 | +€14,329 | +27.5% |
| Operating profit (loss) | 9901 | €51,586 | €65,916 | +€14,330 | +27.8% |
| Financial income | 75/76B | €564 | €1,525 | +€962 | +171% |
| Recurring financial income | 75 | €564 | €1,525 | +€962 | +171% |
| Financial charges | 65/66B | €60 | €157 | +€97 | +162% |
| Recurring financial charges | 65 | €60 | €157 | +€97 | +162% |
| Profit (loss) for the period before taxes | 9903 | €52,090 | €67,284 | +€15,194 | +29.2% |
| Income taxes | 67/77 | €11,416 | €14,488 | +€3,072 | +26.9% |
| Profit (loss) for the period | 9904 | €40,673 | €52,795 | +€12,122 | +29.8% |
| Profit (loss) for the period to be appropriated | 9905 | €40,673 | €52,795 | +€12,122 | +29.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.