DIVE CONSEILLEMENT: 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.
DIVE CONSEILLEMENT
Largest movements
- Cash +€16,544
up €16,544 (+12.1%), from €136,213 to €152,757
mainly Depreciation (+€9,399) and Net result for the year (+€5,625)
- Tangible fixed assets -€9,399
down €9,399 (-38.1%), from €24,647 to €15,248
of which Leasing and similar rights: -€8,133
- Receivables within one year -€2,368
down €2,368 (-8.5%), from €27,913 to €25,544
of which Other amounts receivable: -€5,016
- Debts after one year -€6,975
down €6,975 (-61.5%), from €11,348 to €4,373
- Tax, wage and social debts +€4,600
up €4,600 (+133.3%), from €3,450 to €8,050
of which Taxes: +€4,600
- Reserves +€3,770
up €3,770 (+3.0%), from €123,768 to €127,538
of which Distributable reserves: +€5,625
- Trade debts +€2,521
up €2,521 (+815.2%), from €309 to €2,830
- Other operating charges +€334
up €334 (+21.5%), from €1,551 to €1,885
- Gross operating margin +€284
up €284 (+1.4%), from €20,953 to €21,237
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 | €190,457 | €196,227 | +€5,770 | +3.0% |
| Fixed assets | 21/28 | €25,147 | €15,748 | -€9,399 | -37.4% |
| Tangible fixed assets | 22/27 | €24,647 | €15,248 | -€9,399 | -38.1% |
| Furniture and vehicles | 24 | €4,314 | €3,048 | -€1,266 | -29.3% |
| Leasing and similar rights | 25 | €20,333 | €12,200 | -€8,133 | -40.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €165,310 | €180,479 | +€15,169 | +9.2% |
| Amounts receivable within one year | 40/41 | €27,913 | €25,544 | -€2,368 | -8.5% |
| Trade receivables | 40 | €8,746 | €11,394 | +€2,648 | +30.3% |
| Other amounts receivable | 41 | €19,167 | €14,151 | -€5,016 | -26.2% |
| Cash at bank and in hand | 54/58 | €136,213 | €152,757 | +€16,544 | +12.1% |
| Deferred charges and accrued income | 490/1 | €1,185 | €2,178 | +€993 | +83.8% |
| Total equity and liabilities | 10/49 | €190,457 | €196,227 | +€5,770 | +3.0% |
| Equity | 10/15 | €142,318 | €146,088 | +€3,770 | +2.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €123,768 | €127,538 | +€3,770 | +3.0% |
| Non-distributable reserves | 130/1 | €1,855 | - | -€1,855 | |
| Reserves not available under the articles | 1311 | €1,855 | - | -€1,855 | |
| Distributable reserves | 133 | €121,913 | €127,538 | +€5,625 | +4.6% |
| Amounts payable | 17/49 | €48,139 | €50,140 | +€2,001 | +4.2% |
| Amounts payable after more than one year | 17 | €11,348 | €4,373 | -€6,975 | -61.5% |
| Financial debts | 170/4 | €11,348 | €4,373 | -€6,975 | -61.5% |
| Amounts payable within one year | 42/48 | €36,744 | €45,767 | +€9,023 | +24.6% |
| Current portion of amounts payable after more than one year | 42 | €6,906 | €6,975 | +€69 | +1.0% |
| Trade debts | 44 | €309 | €2,830 | +€2,521 | +815.2% |
| Suppliers | 440/4 | €309 | €2,830 | +€2,521 | +815.2% |
| Taxes, remuneration and social security | 45 | €3,450 | €8,050 | +€4,600 | +133.3% |
| Taxes | 450/3 | €3,243 | €7,844 | +€4,600 | +141.8% |
| Remuneration and social security | 454/9 | €206 | €206 | = | 0.0% |
| Other amounts payable | 47/48 | €26,079 | €27,912 | +€1,833 | +7.0% |
| Accrued charges and deferred income | 492/3 | €48 | - | -€48 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,232 | €9,399 | +€166 | +1.8% |
| Other operating charges | 640/8 | €1,551 | €1,885 | +€334 | +21.5% |
| Gross operating margin | 9900 | €20,953 | €21,237 | +€284 | +1.4% |
| Operating profit (loss) | 9901 | €10,170 | €9,953 | -€217 | -2.1% |
| Financial charges | 65/66B | €536 | €365 | -€172 | -32.0% |
| Recurring financial charges | 65 | €536 | €365 | -€172 | -32.0% |
| Profit (loss) for the period before taxes | 9903 | €9,633 | €9,588 | -€45 | -0.5% |
| Income taxes | 67/77 | €4,048 | €3,964 | -€84 | -2.1% |
| Profit (loss) for the period | 9904 | €5,585 | €5,625 | +€39 | +0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,585 | €5,625 | +€39 | +0.7% |
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 10 October 2026 via checked.be.