DIVE TECHNICS: 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 TECHNICS
Largest movements
- Stocks and contracts -€21,945
down €21,945 (-12.1%), from €181,813 to €159,868
- Profit (loss) carried forward -€28,308
down €28,308 (-3.7%), from -€767,130 to -€795,437
- Other debts +€21,487
up €21,487 (+3,829%), from €561 to €22,048
- Tax, wage and social debts -€16,546
down €16,546 (-53.5%), from €30,912 to €14,366
of which Remuneration and social security: -€13,034
- Trade debts -€3,133
down €3,133 (-14.4%), from €21,778 to €18,645
- Short-term financial debts +€2,834
up €2,834 (+1.2%), from €230,104 to €232,937
- Staff costs -€31,273
down €31,273 (-30.2%), from €103,529 to €72,256
- Gross operating margin -€30,168
down €30,168 (-30.5%), from €98,943 to €68,776
- Financial charges -€2,295
down €2,295 (-12.6%), from €18,277 to €15,982
- Other operating charges +€1,254
up €1,254 (+56.0%), from €2,237 to €3,491
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.
Derived cash bridge
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 | €247,541 | €223,875 | -€23,666 | -9.6% |
| Fixed assets | 21/28 | €40,796 | €38,914 | -€1,882 | -4.6% |
| Tangible fixed assets | 22/27 | €40,686 | €38,804 | -€1,882 | -4.6% |
| Land and buildings | 22 | €32,679 | €36,359 | +€3,681 | +11.3% |
| Plant, machinery and equipment | 23 | €4,972 | €1,193 | -€3,779 | -76.0% |
| Furniture and vehicles | 24 | €3,035 | €1,252 | -€1,783 | -58.7% |
| Financial fixed assets | 28 | €110 | €110 | = | 0.0% |
| Current assets | 29/58 | €206,745 | €184,961 | -€21,785 | -10.5% |
| Stocks and contracts in progress | 3 | €181,813 | €159,868 | -€21,945 | -12.1% |
| Stocks | 30/36 | €181,813 | €159,868 | -€21,945 | -12.1% |
| Amounts receivable within one year | 40/41 | €20,531 | €19,053 | -€1,478 | -7.2% |
| Trade receivables | 40 | €20,391 | €18,929 | -€1,462 | -7.2% |
| Other amounts receivable | 41 | €140 | €124 | -€16 | -11.3% |
| Cash at bank and in hand | 54/58 | €4,401 | €6,040 | +€1,638 | +37.2% |
| Total equity and liabilities | 10/49 | €247,541 | €223,875 | -€23,666 | -9.6% |
| Equity | 10/15 | -€35,813 | -€64,121 | -€28,308 | -79.0% |
| Contributions | 10/11 | €43,381 | €43,381 | = | 0.0% |
| Reserves | 13 | €685,735 | €685,735 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,338 | €4,338 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,338 | €4,338 | = | 0.0% |
| Distributable reserves | 133 | €681,397 | €681,397 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€767,130 | -€795,437 | -€28,308 | -3.7% |
| Investment grants | 15 | €2,200 | €2,200 | = | 0.0% |
| Amounts payable | 17/49 | €283,354 | €287,996 | +€4,641 | +1.6% |
| Amounts payable within one year | 42/48 | €283,354 | €287,996 | +€4,641 | +1.6% |
| Financial debts | 43 | €230,104 | €232,937 | +€2,834 | +1.2% |
| Credit institutions | 430/8 | €230,104 | €232,937 | +€2,834 | +1.2% |
| Trade debts | 44 | €21,778 | €18,645 | -€3,133 | -14.4% |
| Suppliers | 440/4 | €21,778 | €18,645 | -€3,133 | -14.4% |
| Taxes, remuneration and social security | 45 | €30,912 | €14,366 | -€16,546 | -53.5% |
| Taxes | 450/3 | €6,399 | €2,887 | -€3,512 | -54.9% |
| Remuneration and social security | 454/9 | €24,513 | €11,479 | -€13,034 | -53.2% |
| Other amounts payable | 47/48 | €561 | €22,048 | +€21,487 | +3,829% |
| Non-recurring operating income | 76A | - | €8,750 | +€8,750 | |
| Remuneration, social security and pensions | 62 | €103,529 | €72,256 | -€31,273 | -30.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,261 | €5,562 | +€301 | +5.7% |
| Other operating charges | 640/8 | €2,237 | €3,491 | +€1,254 | +56.0% |
| Gross operating margin | 9900 | €98,943 | €68,776 | -€30,168 | -30.5% |
| Operating profit (loss) | 9901 | -€12,084 | -€12,534 | -€450 | -3.7% |
| Financial income | 75/76B | €1,021 | €766 | -€255 | -25.0% |
| Recurring financial income | 75 | €1,021 | €766 | -€255 | -25.0% |
| Financial charges | 65/66B | €18,277 | €15,982 | -€2,295 | -12.6% |
| Recurring financial charges | 65 | €18,277 | €15,982 | -€2,295 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | -€29,339 | -€27,750 | +€1,590 | +5.4% |
| Income taxes | 67/77 | €1,215 | €558 | -€657 | -54.1% |
| Profit (loss) for the period | 9904 | -€30,554 | -€28,308 | +€2,246 | +7.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,554 | -€28,308 | +€2,246 | +7.4% |
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 18 October 2026 via checked.be.