Diver Jan: 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.
Diver Jan
Largest movements
- Cash +€5,167
up €5,167 (+867.9%), from €595 to €5,762
mainly Other debts (+€12,715) and Depreciation (+€3,944)
- Receivables within one year -€325
down €325 (-6.2%), from €5,234 to €4,909
of which Trade receivables: -€1,561
- Other debts +€12,715
up €12,715 (+73.9%), from €17,203 to €29,918
- Profit (loss) carried forward -€4,006
down €4,006 (-20.3%), from -€19,756 to -€23,763
- Debts after one year -€2,146
down €2,146 (-21.4%), from €10,012 to €7,866
of which Financial debts: -€2,146
- Tax, wage and social debts -€1,504
down €1,504 (-91.5%), from €1,643 to €140
of which Taxes: -€884
- Trade debts -€369
down €369 (-74.4%), from €496 to €127
- Gross operating margin +€4,267
up €4,267, from -€1,077 to €3,191
- Depreciation +€817
up €817 (+26.1%), from €3,127 to €3,944
- Other operating charges +€585
up €585 (+39.9%), from €1,468 to €2,054
- Financial charges +€407
up €407 (+62.3%), from €653 to €1,060
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 | €15,163 | €20,017 | +€4,854 | +32.0% |
| Fixed assets | 21/28 | €9,132 | €9,295 | +€163 | +1.8% |
| Tangible fixed assets | 22/27 | €9,132 | €9,295 | +€163 | +1.8% |
| Plant, machinery and equipment | 23 | €3,231 | €6,134 | +€2,903 | +89.8% |
| Furniture and vehicles | 24 | €5,900 | €3,160 | -€2,740 | -46.4% |
| Current assets | 29/58 | €6,031 | €10,722 | +€4,691 | +77.8% |
| Stocks and contracts in progress | 3 | €202 | €51 | -€151 | -74.7% |
| Stocks | 30/36 | €202 | €51 | -€151 | -74.7% |
| Amounts receivable within one year | 40/41 | €5,234 | €4,909 | -€325 | -6.2% |
| Trade receivables | 40 | €4,991 | €3,430 | -€1,561 | -31.3% |
| Other amounts receivable | 41 | €243 | €1,478 | +€1,236 | +509.3% |
| Cash at bank and in hand | 54/58 | €595 | €5,762 | +€5,167 | +867.9% |
| Total equity and liabilities | 10/49 | €15,163 | €20,017 | +€4,854 | +32.0% |
| Equity | 10/15 | -€16,256 | -€20,263 | -€4,006 | -24.6% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,756 | -€23,763 | -€4,006 | -20.3% |
| Amounts payable | 17/49 | €31,419 | €40,279 | +€8,860 | +28.2% |
| Amounts payable after more than one year | 17 | €10,012 | €7,866 | -€2,146 | -21.4% |
| Financial debts | 170/4 | €2,512 | €366 | -€2,146 | -85.4% |
| Other amounts payable | 178/9 | €7,500 | €7,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €21,407 | €32,331 | +€10,924 | +51.0% |
| Current portion of amounts payable after more than one year | 42 | €2,065 | €2,146 | +€82 | +4.0% |
| Trade debts | 44 | €496 | €127 | -€369 | -74.4% |
| Suppliers | 440/4 | €496 | €127 | -€369 | -74.4% |
| Taxes, remuneration and social security | 45 | €1,643 | €140 | -€1,504 | -91.5% |
| Taxes | 450/3 | €1,023 | €140 | -€884 | -86.4% |
| Remuneration and social security | 454/9 | €620 | - | -€620 | |
| Other amounts payable | 47/48 | €17,203 | €29,918 | +€12,715 | +73.9% |
| Accrued charges and deferred income | 492/3 | - | €83 | +€83 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,127 | €3,944 | +€817 | +26.1% |
| Other operating charges | 640/8 | €1,468 | €2,054 | +€585 | +39.9% |
| Gross operating margin | 9900 | -€1,077 | €3,191 | +€4,267 | |
| Operating profit (loss) | 9901 | -€5,672 | -€2,807 | +€2,865 | +50.5% |
| Financial charges | 65/66B | €653 | €1,060 | +€407 | +62.3% |
| Recurring financial charges | 65 | €653 | €1,060 | +€407 | +62.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,325 | -€3,867 | +€2,458 | +38.9% |
| Income taxes | 67/77 | €123 | €140 | +€16 | +13.2% |
| Profit (loss) for the period | 9904 | -€6,448 | -€4,006 | +€2,442 | +37.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,448 | -€4,006 | +€2,442 | +37.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.