DIVATISS: 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.
DIVATISS
Largest movements
- Stocks and contracts +€29,217
up €29,217 (+34.6%), from €84,495 to €113,712
- Cash -€12,230
down €12,230 (-87.0%), from €14,059 to €1,830
mainly Stocks and contracts (-€29,217) and Receivables within one year (-€989)
- Trade debts +€8,779
up €8,779 (+5.6%), from €156,622 to €165,401
- Profit (loss) carried forward +€8,497
up €8,497 (+10.1%), from -€84,540 to -€76,042
- Gross operating margin +€12,793
up €12,793, from -€3,345 to €9,447
- Other operating charges +€558
up €558 (+302.3%), from €185 to €743
- Financial charges -€279
down €279 (-57.3%), from €487 to €208
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 | €111,833 | €129,809 | +€17,976 | +16.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €12,411 | €12,411 | = | 0.0% |
| Financial fixed assets | 28 | €12,411 | €12,411 | = | 0.0% |
| Current assets | 29/58 | €99,422 | €117,398 | +€17,976 | +18.1% |
| Stocks and contracts in progress | 3 | €84,495 | €113,712 | +€29,217 | +34.6% |
| Stocks | 30/36 | €84,495 | €113,712 | +€29,217 | +34.6% |
| Amounts receivable within one year | 40/41 | €868 | €1,857 | +€989 | +114.0% |
| Trade receivables | 40 | €13 | - | -€13 | |
| Other amounts receivable | 41 | €855 | €1,857 | +€1,002 | +117.2% |
| Cash at bank and in hand | 54/58 | €14,059 | €1,830 | -€12,230 | -87.0% |
| Total equity and liabilities | 10/49 | €111,833 | €129,809 | +€17,976 | +16.1% |
| Equity | 10/15 | -€44,790 | -€36,292 | +€8,497 | +19.0% |
| Contributions | 10/11 | €39,750 | €39,750 | = | 0.0% |
| Outside capital | 11 | €39,750 | €39,750 | = | 0.0% |
| Other | 1109/19 | €39,750 | €39,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€84,540 | -€76,042 | +€8,497 | +10.1% |
| Amounts payable | 17/49 | €156,622 | €166,101 | +€9,479 | +6.1% |
| Amounts payable within one year | 42/48 | €156,622 | €166,101 | +€9,479 | +6.1% |
| Trade debts | 44 | €156,622 | €165,401 | +€8,779 | +5.6% |
| Suppliers | 440/4 | €156,622 | €165,401 | +€8,779 | +5.6% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | - | €700 | +€700 | |
| Other operating charges | 640/8 | €185 | €743 | +€558 | +302.3% |
| Gross operating margin | 9900 | -€3,345 | €9,447 | +€12,793 | |
| Operating profit (loss) | 9901 | -€3,530 | €8,705 | +€12,235 | |
| Financial charges | 65/66B | €487 | €208 | -€279 | -57.3% |
| Recurring financial charges | 65 | €487 | €208 | -€279 | -57.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,016 | €8,497 | +€12,514 | |
| Profit (loss) for the period | 9904 | -€4,016 | €8,497 | +€12,514 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,016 | €8,497 | +€12,514 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.