DIVE Management: what changed
What changed
DIVE Management
NACE 66.220, Insurance agents and brokers
filed annual accounts (NBB)
Net result for the year
€163,707
2024 · €98,837+€64,870
Equity
€194,313
2024 · €69,606+€124,707
Cash
€71
2024 · €953-€882
Balance sheet total
€464,946
2024 · €340,731+€124,214
Largest movements
Assets
- Receivables within one year +€171,121
up €171,121 (+180%), from €94,813 to €265,934
- Current investments -€24,300
down €24,300 (-20.8%), from €117,000 to €92,700
- Tangible fixed assets -€21,747
down €21,747 (-17.1%), from €127,168 to €105,420
of which Land and buildings: -€22,663
Equity and liabilities
- Reserves +€93,580
up €93,580 (+105%), from €88,800 to €182,380
of which Distributable reserves: +€93,580
- Debts after one year -€32,849
down €32,849 (-22.4%), from €146,515 to €113,666
- Profit (loss) carried forward +€31,127
no longer reported in 2025 (was -€31,127)
- Short-term financial debts +€23,645
new in 2025: €23,645
- Other debts +€10,940
up €10,940 (+37.6%), from €29,083 to €40,023
Income statement
- Taxes +€37,624
up €37,624 (+356%), from €10,567 to €48,192
- Gross operating margin +€13,743
up €13,743 (+5.9%), from €233,808 to €247,551
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€98,837
Gross operating margin
+€13,743
Depreciation
-€584
Other operating charges
-€41
Financial income
+€8
Financial charges
+€570
Taxes
-€37,624
Deferred taxes and other
+€88,800
Result 2025
€163,707
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€29,069
Investment
+€17,770
Financing
-€47,722
Cash 2024
€953
From operations (derived)
+€29,069
Net result for the year
+€163,707
Depreciation
+€28,277
Receivables within one year
-€171,121
Deferred charges and accrued income
-€23
Tax, wage and social debts
-€3,716
Other debts
+€10,940
Accrued charges and deferred income
+€1,005
Investment (derived)
+€17,770
Investment in fixed assets (net)
-€6,530
Current investments
+€24,300
Financing
-€47,722
Debts after one year
-€32,849
Current portion of long-term debt
+€482
Short-term financial debts
+€23,645
Contributions, distributions and other
-€39,000
Cash 2025
€71
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €340,731 | €464,946 | +€124,214 | +36.5% |
| Fixed assets | 21/28 | €127,168 | €105,420 | -€21,747 | -17.1% |
| Tangible fixed assets | 22/27 | €127,168 | €105,420 | -€21,747 | -17.1% |
| Land and buildings | 22 | €123,256 | €100,594 | -€22,663 | -18.4% |
| Plant, machinery and equipment | 23 | €1,759 | €560 | -€1,199 | -68.2% |
| Furniture and vehicles | 24 | €2,153 | €4,267 | +€2,115 | +98.2% |
| Current assets | 29/58 | €213,564 | €359,525 | +€145,962 | +68.3% |
| Amounts receivable within one year | 40/41 | €94,813 | €265,934 | +€171,121 | +180% |
| Other amounts receivable | 41 | €94,813 | €265,934 | +€171,121 | +180% |
| Current investments | 50/53 | €117,000 | €92,700 | -€24,300 | -20.8% |
| Cash at bank and in hand | 54/58 | €953 | €71 | -€882 | -92.5% |
| Deferred charges and accrued income | 490/1 | €797 | €820 | +€23 | +2.9% |
| Total equity and liabilities | 10/49 | €340,731 | €464,946 | +€124,214 | +36.5% |
| Equity | 10/15 | €69,606 | €194,313 | +€124,707 | +179% |
| Contributions | 10/11 | €11,933 | €11,933 | = | 0.0% |
| Reserves | 13 | €88,800 | €182,380 | +€93,580 | +105% |
| Tax-exempt reserves | 132 | €88,800 | €88,800 | = | 0.0% |
| Distributable reserves | 133 | - | €93,580 | +€93,580 | |
| Profit (loss) carried forward | 14 | -€31,127 | - | +€31,127 | |
| Provisions and deferred taxes | 16 | €22,200 | €22,200 | = | 0.0% |
| Deferred taxes | 168 | €22,200 | €22,200 | = | 0.0% |
| Amounts payable | 17/49 | €248,925 | €248,432 | -€493 | -0.2% |
| Amounts payable after more than one year | 17 | €146,515 | €113,666 | -€32,849 | -22.4% |
| Financial debts | 170/4 | €146,515 | €113,666 | -€32,849 | -22.4% |
| Amounts payable within one year | 42/48 | €102,411 | €133,761 | +€31,351 | +30.6% |
| Current portion of amounts payable after more than one year | 42 | €57,422 | €57,903 | +€482 | +0.8% |
| Financial debts | 43 | - | €23,645 | +€23,645 | |
| Credit institutions | 430/8 | - | €23,645 | +€23,645 | |
| Taxes, remuneration and social security | 45 | €15,906 | €12,189 | -€3,716 | -23.4% |
| Taxes | 450/3 | €15,906 | €12,189 | -€3,716 | -23.4% |
| Other amounts payable | 47/48 | €29,083 | €40,023 | +€10,940 | +37.6% |
| Accrued charges and deferred income | 492/3 | - | €1,005 | +€1,005 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,693 | €28,277 | +€584 | +2.1% |
| Other operating charges | 640/8 | €3,234 | €3,275 | +€41 | +1.3% |
| Gross operating margin | 9900 | €233,808 | €247,551 | +€13,743 | +5.9% |
| Operating profit (loss) | 9901 | €202,882 | €215,999 | +€13,117 | +6.5% |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €4,678 | €4,108 | -€570 | -12.2% |
| Recurring financial charges | 65 | €4,678 | €4,108 | -€570 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €198,204 | €211,899 | +€13,695 | +6.9% |
| Transfer to deferred taxes | 680 | €88,800 | - | -€88,800 | |
| Income taxes | 67/77 | €10,567 | €48,192 | +€37,624 | +356% |
| Profit (loss) for the period | 9904 | €98,837 | €163,707 | +€64,870 | +65.6% |
| Transfer to tax-exempt reserves | 689 | €22,200 | - | -€22,200 | |
| Profit (loss) for the period to be appropriated | 9905 | €76,637 | €163,707 | +€87,070 | +114% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.