DIVEDIA: 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.
DIVEDIA
Largest movements
- Receivables within one year -€432,423
down €432,423 (-97.2%), from €445,068 to €12,645
of which Other amounts receivable: -€421,352
- Current investments +€21,314
up €21,314 (+75.1%), from €28,374 to €49,688
- Cash -€18,108
down €18,108 (-66.5%), from €27,232 to €9,125
mainly Net result for the year (-€436,796) and Current investments (-€21,314)
- Profit (loss) carried forward -€436,796
down €436,796, from €130,954 to -€305,842
- Other operating charges +€413,316
up €413,316 (+4,945%), from €8,359 to €421,675
- Financial charges -€52,025
down €52,025 (-91.7%), from €56,706 to €4,682
- Gross operating margin -€35,134
down €35,134, from €26,823 to -€8,311
- Financial income -€1,042
down €1,042 (-63.1%), from €1,651 to €609
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 | €509,206 | €79,676 | -€429,530 | -84.4% |
| Fixed assets | 21/28 | €8,447 | €6,161 | -€2,286 | -27.1% |
| Tangible fixed assets | 22/27 | €8,447 | €6,161 | -€2,286 | -27.1% |
| Land and buildings | 22 | €7,302 | €5,410 | -€1,892 | -25.9% |
| Furniture and vehicles | 24 | €1,144 | €750 | -€394 | -34.4% |
| Current assets | 29/58 | €500,760 | €73,516 | -€427,244 | -85.3% |
| Amounts receivable within one year | 40/41 | €445,068 | €12,645 | -€432,423 | -97.2% |
| Trade receivables | 40 | €23,716 | €12,645 | -€11,071 | -46.7% |
| Other amounts receivable | 41 | €421,352 | - | -€421,352 | |
| Current investments | 50/53 | €28,374 | €49,688 | +€21,314 | +75.1% |
| Cash at bank and in hand | 54/58 | €27,232 | €9,125 | -€18,108 | -66.5% |
| Deferred charges and accrued income | 490/1 | €85 | €2,058 | +€1,973 | +2,325% |
| Total equity and liabilities | 10/49 | €509,206 | €79,676 | -€429,530 | -84.4% |
| Equity | 10/15 | €399,319 | -€37,478 | -€436,796 | |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €206,864 | €206,864 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €181,964 | €181,964 | = | 0.0% |
| Profit (loss) carried forward | 14 | €130,954 | -€305,842 | -€436,796 | |
| Amounts payable | 17/49 | €109,888 | €117,154 | +€7,266 | +6.6% |
| Amounts payable within one year | 42/48 | €109,888 | €117,154 | +€7,266 | +6.6% |
| Trade debts | 44 | €5,157 | €8,427 | +€3,270 | +63.4% |
| Suppliers | 440/4 | €5,157 | €8,427 | +€3,270 | +63.4% |
| Taxes, remuneration and social security | 45 | €262 | €513 | +€251 | +95.9% |
| Taxes | 450/3 | €262 | €513 | +€251 | +95.9% |
| Other amounts payable | 47/48 | €104,470 | €108,214 | +€3,745 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,128 | €2,286 | +€158 | +7.4% |
| Other operating charges | 640/8 | €8,359 | €421,675 | +€413,316 | +4,945% |
| Gross operating margin | 9900 | €26,823 | -€8,311 | -€35,134 | |
| Operating profit (loss) | 9901 | €16,336 | -€432,271 | -€448,607 | |
| Financial income | 75/76B | €1,651 | €609 | -€1,042 | -63.1% |
| Recurring financial income | 75 | €1,651 | €609 | -€1,042 | -63.1% |
| Financial charges | 65/66B | €56,706 | €4,682 | -€52,025 | -91.7% |
| Recurring financial charges | 65 | €56,706 | €4,682 | -€52,025 | -91.7% |
| Profit (loss) for the period before taxes | 9903 | -€38,720 | -€436,344 | -€397,624 | -1,027% |
| Income taxes | 67/77 | €273 | €452 | +€179 | +65.5% |
| Profit (loss) for the period | 9904 | -€38,993 | -€436,796 | -€397,803 | -1,020% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,993 | -€436,796 | -€397,803 | -1,020% |
Source: filed annual accounts (NBB), financial years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.