DIVE WASH: 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 WASH
Largest movements
- Tangible fixed assets -€9,138
down €9,138 (-27.5%), from €33,240 to €24,102
- Current assets -€2,461
down €2,461 (-17.6%), from €13,985 to €11,524
- Debts after one year -€18,940
no longer reported in 2009 (was €18,940)
- Debts within one year +€6,115
up €6,115 (+34.0%), from €17,970 to €24,085
- Profit (loss) carried forward +€1,261
up €1,261 (+59.2%), from €2,131 to €3,392
- Turnover +€7,384
up €7,384 (+13.5%), from €54,541 to €61,925
- Depreciation -€1,494
down €1,494 (-10.7%), from €13,970 to €12,476
From the 2008 result to the 2009 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2008 | 2009 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,225 | €35,661 | -€11,564 | -24.5% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €33,240 | €24,137 | -€9,103 | -27.4% |
| Tangible fixed assets | 22/27 | €33,240 | €24,102 | -€9,138 | -27.5% |
| Financial fixed assets | 28 | - | €35 | +€35 | |
| Current assets | 29/58 | €13,985 | €11,524 | -€2,461 | -17.6% |
| Stocks and contracts in progress | 3 | €543 | €543 | -€0 | 0.0% |
| Amounts receivable within one year | 40/41 | €5 | €5 | -€0 | -6.2% |
| Cash at bank and in hand | 54/58 | €8,231 | €10,976 | +€2,745 | +33.4% |
| Total equity and liabilities | 10/49 | €47,225 | €35,661 | -€11,564 | -24.5% |
| Equity | 10/15 | €10,315 | €11,576 | +€1,261 | +12.2% |
| Contributions | 10/11 | €6,324 | €6,324 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,131 | €3,392 | +€1,261 | +59.2% |
| Amounts payable | 17/49 | €36,910 | €24,085 | -€12,825 | -34.7% |
| Amounts payable after more than one year | 17 | €18,940 | - | -€18,940 | |
| Amounts payable within one year | 42/48 | €17,970 | €24,085 | +€6,115 | +34.0% |
| Trade debts | 44 | €288 | €120 | -€168 | -58.3% |
| Turnover | 70 | €54,541 | €61,925 | +€7,384 | +13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,970 | €12,476 | -€1,494 | -10.7% |
| Gross operating margin | 9900 | €19,053 | €19,269 | +€216 | +1.1% |
| Operating profit (loss) | 9901 | €4,255 | €5,715 | +€1,460 | +34.3% |
| Recurring financial income | 75 | €172 | €959 | +€787 | +456.6% |
| Recurring financial charges | 65 | €3,971 | €4,796 | +€825 | +20.8% |
| Profit (loss) for the period before taxes | 9903 | €457 | €1,868 | +€1,411 | +309.0% |
| Income taxes | 67/77 | €184 | €607 | +€423 | +229.9% |
| Profit (loss) for the period | 9904 | €273 | €1,261 | +€988 | +362.3% |
| Profit (loss) for the period to be appropriated | 9905 | €273 | €1,261 | +€988 | +362.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2008 and 31 December 2009. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.