DIVE - STAR: 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 - STAR
Largest movements
- Cash +€21,202
up €21,202 (+589.8%), from €3,595 to €24,797
mainly Net result for the year (+€24,661) and Depreciation (+€4,404)
- Tangible fixed assets -€4,403
down €4,403 (-50.0%), from €8,807 to €4,404
- Profit (loss) carried forward +€24,661
up €24,661 (+54.9%), from -€44,887 to -€20,226
- Other debts -€6,933
down €6,933 (-18.8%), from €36,925 to €29,992
- Trade debts -€827
down €827 (-37.5%), from €2,205 to €1,378
- Gross operating margin +€34,995
up €34,995, from -€7,742 to €27,253
- Turnover +€26,887
up €26,887 (+91.6%), from €29,356 to €56,243
- Purchases and services -€8,108
down €8,108 (-21.9%), from €37,098 to €28,990
- Financial income +€1,940
up €1,940, from €0 to €1,940
of which Non-recurring financial income: +€1,920
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 | €12,835 | €29,736 | +€16,901 | +131.7% |
| Fixed assets | 21/28 | €8,807 | €4,404 | -€4,403 | -50.0% |
| Tangible fixed assets | 22/27 | €8,807 | €4,404 | -€4,403 | -50.0% |
| Furniture and vehicles | 24 | €8,807 | €4,404 | -€4,403 | -50.0% |
| Current assets | 29/58 | €4,028 | €25,332 | +€21,304 | +528.9% |
| Amounts receivable within one year | 40/41 | €433 | €535 | +€102 | +23.6% |
| Other amounts receivable | 41 | €433 | €535 | +€102 | +23.6% |
| Cash at bank and in hand | 54/58 | €3,595 | €24,797 | +€21,202 | +589.8% |
| Total equity and liabilities | 10/49 | €12,835 | €29,736 | +€16,901 | +131.7% |
| Equity | 10/15 | -€26,295 | -€1,634 | +€24,661 | +93.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,887 | -€20,226 | +€24,661 | +54.9% |
| Amounts payable | 17/49 | €39,130 | €31,370 | -€7,760 | -19.8% |
| Amounts payable within one year | 42/48 | €39,130 | €31,370 | -€7,760 | -19.8% |
| Trade debts | 44 | €2,205 | €1,378 | -€827 | -37.5% |
| Suppliers | 440/4 | €2,205 | €1,378 | -€827 | -37.5% |
| Other amounts payable | 47/48 | €36,925 | €29,992 | -€6,933 | -18.8% |
| Turnover | 70 | €29,356 | €56,243 | +€26,887 | +91.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €37,098 | €28,990 | -€8,108 | -21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,404 | €4,404 | = | 0.0% |
| Other operating charges | 640/8 | €421 | €128 | -€293 | -69.6% |
| Gross operating margin | 9900 | -€7,742 | €27,253 | +€34,995 | |
| Operating profit (loss) | 9901 | -€12,567 | €22,721 | +€35,288 | |
| Financial income | 75/76B | €0 | €1,940 | +€1,940 | |
| Recurring financial income | 75 | €0 | €20 | +€20 | |
| Non-recurring financial income | 76B | €0 | €1,920 | +€1,920 | |
| Financial charges | 65/66B | -€11 | - | +€11 | |
| Recurring financial charges | 65 | -€11 | - | +€11 | |
| Profit (loss) for the period before taxes | 9903 | -€12,556 | €24,661 | +€37,217 | |
| Profit (loss) for the period | 9904 | -€12,556 | €24,661 | +€37,217 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,556 | €24,661 | +€37,217 |
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 6 October 2026 via checked.be.