DIVENTI: 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.
DIVENTI
Largest movements
- Stocks and contracts +€87,797
up €87,797 (+85.8%), from €102,296 to €190,093
- Receivables within one year -€41,050
down €41,050 (-17.0%), from €241,353 to €200,303
of which Other amounts receivable: -€41,050
- Cash -€4,874
down €4,874 (-85.1%), from €5,727 to €853
mainly Stocks and contracts (-€87,797) and Net result for the year (-€23,106)
- Short-term financial debts +€68,429
up €68,429 (+39.0%), from €175,321 to €243,750
of which Other loans: +€68,450
- Reserves -€23,106
down €23,106 (-16.7%), from €138,173 to €115,067
- Gross operating margin -€13,688
down €13,688, from €8,187 to -€5,501
- Financial charges +€3,601
up €3,601 (+29.7%), from €12,138 to €15,739
- Other operating charges +€1,122
up €1,122 (+151%), from €745 to €1,867
- Depreciation -€269
no longer reported in 2024 (was €269)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €349,376 | €391,249 | +€41,873 | +12.0% |
| Current assets | 29/58 | €349,376 | €391,249 | +€41,873 | +12.0% |
| Stocks and contracts in progress | 3 | €102,296 | €190,093 | +€87,797 | +85.8% |
| Stocks | 30/36 | €102,296 | €190,093 | +€87,797 | +85.8% |
| Amounts receivable within one year | 40/41 | €241,353 | €200,303 | -€41,050 | -17.0% |
| Trade receivables | 40 | €303 | €303 | = | 0.0% |
| Other amounts receivable | 41 | €241,050 | €200,000 | -€41,050 | -17.0% |
| Cash at bank and in hand | 54/58 | €5,727 | €853 | -€4,874 | -85.1% |
| Total equity and liabilities | 10/49 | €349,376 | €391,249 | +€41,873 | +12.0% |
| Equity | 10/15 | €138,173 | €115,067 | -€23,106 | -16.7% |
| Reserves | 13 | €138,173 | €115,067 | -€23,106 | -16.7% |
| Distributable reserves | 133 | €138,173 | €115,067 | -€23,106 | -16.7% |
| Amounts payable | 17/49 | €211,203 | €276,182 | +€64,980 | +30.8% |
| Amounts payable within one year | 42/48 | €211,203 | €276,182 | +€64,980 | +30.8% |
| Financial debts | 43 | €175,321 | €243,750 | +€68,429 | +39.0% |
| Credit institutions | 430/8 | €21 | - | -€21 | |
| Other loans | 439 | €175,300 | €243,750 | +€68,450 | +39.0% |
| Trade debts | 44 | €6,775 | €3,326 | -€3,449 | -50.9% |
| Suppliers | 440/4 | €6,775 | €3,326 | -€3,449 | -50.9% |
| Taxes, remuneration and social security | 45 | €28,242 | €28,242 | = | 0.0% |
| Taxes | 450/3 | €28,242 | €28,242 | = | 0.0% |
| Other amounts payable | 47/48 | €865 | €865 | = | 0.0% |
| Non-recurring operating income | 76A | €475 | €0 | -€475 | -99.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €269 | - | -€269 | |
| Other operating charges | 640/8 | €745 | €1,867 | +€1,122 | +151% |
| Gross operating margin | 9900 | €8,187 | -€5,501 | -€13,688 | |
| Operating profit (loss) | 9901 | €7,174 | -€7,367 | -€14,541 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €12,138 | €15,739 | +€3,601 | +29.7% |
| Recurring financial charges | 65 | €12,138 | €15,739 | +€3,601 | +29.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,964 | -€23,106 | -€18,142 | -365% |
| Profit (loss) for the period | 9904 | -€4,964 | -€23,106 | -€18,142 | -365% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,964 | -€23,106 | -€18,142 | -365% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.