DIVE Consult: 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.
DIVE Consult
Largest movements
- Cash -€4,483
down €4,483 (-70.6%), from €6,346 to €1,863
mainly Debts after one year (-€5,258) and Tax, wage and social debts (-€3,356)
- Deferred charges and accrued income -€829
down €829 (-18.1%), from €4,591 to €3,762
- Debts after one year -€5,258
down €5,258 (-15.3%), from €34,331 to €29,073
- Tax, wage and social debts -€3,356
down €3,356 (-97.6%), from €3,438 to €82
- Trade debts +€2,458
up €2,458 (+470.7%), from €522 to €2,981
- Reserves +€1,807
up €1,807 (+31.4%), from €5,756 to €7,563
- Other debts -€1,154
down €1,154 (-14.6%), from €7,916 to €6,762
- Gross operating margin -€1,880
down €1,880 (-19.5%), from €9,639 to €7,759
- Financial charges +€1,656
up €1,656 (+94.0%), from €1,761 to €3,416
- Other operating charges +€224
up €224 (+97.6%), from €230 to €454
- Taxes +€190
up €190 (+10.0%), from €1,893 to €2,082
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 | €60,710 | €55,398 | -€5,312 | -8.7% |
| Fixed assets | 21/28 | €49,773 | €49,773 | = | 0.0% |
| Financial fixed assets | 28 | €49,773 | €49,773 | = | 0.0% |
| Current assets | 29/58 | €10,936 | €5,625 | -€5,312 | -48.6% |
| Cash at bank and in hand | 54/58 | €6,346 | €1,863 | -€4,483 | -70.6% |
| Deferred charges and accrued income | 490/1 | €4,591 | €3,762 | -€829 | -18.1% |
| Total equity and liabilities | 10/49 | €60,710 | €55,398 | -€5,312 | -8.7% |
| Equity | 10/15 | €8,956 | €10,763 | +€1,807 | +20.2% |
| Contributions | 10/11 | €3,200 | €3,200 | = | 0.0% |
| Reserves | 13 | €5,756 | €7,563 | +€1,807 | +31.4% |
| Distributable reserves | 133 | €5,756 | €7,563 | +€1,807 | +31.4% |
| Amounts payable | 17/49 | €51,753 | €44,635 | -€7,119 | -13.8% |
| Amounts payable after more than one year | 17 | €34,331 | €29,073 | -€5,258 | -15.3% |
| Financial debts | 170/4 | €34,331 | €29,073 | -€5,258 | -15.3% |
| Amounts payable within one year | 42/48 | €16,933 | €15,083 | -€1,849 | -10.9% |
| Current portion of amounts payable after more than one year | 42 | €5,056 | €5,258 | +€202 | +4.0% |
| Trade debts | 44 | €522 | €2,981 | +€2,458 | +470.7% |
| Suppliers | 440/4 | €522 | €2,981 | +€2,458 | +470.7% |
| Taxes, remuneration and social security | 45 | €3,438 | €82 | -€3,356 | -97.6% |
| Taxes | 450/3 | €3,438 | €82 | -€3,356 | -97.6% |
| Other amounts payable | 47/48 | €7,916 | €6,762 | -€1,154 | -14.6% |
| Accrued charges and deferred income | 492/3 | €489 | €479 | -€11 | -2.2% |
| Other operating charges | 640/8 | €230 | €454 | +€224 | +97.6% |
| Gross operating margin | 9900 | €9,639 | €7,759 | -€1,880 | -19.5% |
| Operating profit (loss) | 9901 | €9,410 | €7,305 | -€2,104 | -22.4% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €1,761 | €3,416 | +€1,656 | +94.0% |
| Recurring financial charges | 65 | €1,761 | €3,416 | +€1,656 | +94.0% |
| Profit (loss) for the period before taxes | 9903 | €7,649 | €3,889 | -€3,760 | -49.2% |
| Income taxes | 67/77 | €1,893 | €2,082 | +€190 | +10.0% |
| Profit (loss) for the period | 9904 | €5,756 | €1,807 | -€3,950 | -68.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,756 | €1,807 | -€3,950 | -68.6% |
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 7 October 2026 via checked.be.