Divera: 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.
Divera
Largest movements
- Cash +€145,019
up €145,019 (+21355.2%), from €679 to €145,698
mainly Net result for the year (+€122,497) and Investment in fixed assets (net) (+€36,080)
- Financial fixed assets -€36,700
down €36,700 (-100.0%), from €36,700 to €0
- Deferred charges and accrued income +€2,598
up €2,598 (+120.6%), from €2,155 to €4,754
- Reserves +€122,297
up €122,297 (+402.3%), from €30,399 to €152,695
- Tax, wage and social debts -€12,813
down €12,813 (-77.6%), from €16,509 to €3,696
of which Taxes: -€9,978
- Financial income +€113,300
up €113,300, from €0 to €113,300
- Gross operating margin -€8,160
down €8,160 (-29.5%), from €27,620 to €19,460
- Taxes -€3,099
down €3,099 (-45.6%), from €6,795 to €3,696
- Financial charges -€909
down €909 (-18.0%), from €5,037 to €4,129
- Depreciation -€624
down €624 (-32.4%), from €1,927 to €1,303
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 | €86,302 | €194,885 | +€108,583 | +125.8% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €41,467 | €4,085 | -€37,383 | -90.1% |
| Tangible fixed assets | 22/27 | €4,767 | €4,085 | -€683 | -14.3% |
| Plant, machinery and equipment | 23 | €2,817 | €2,243 | -€574 | -20.4% |
| Furniture and vehicles | 24 | €1,950 | €1,842 | -€108 | -5.6% |
| Financial fixed assets | 28 | €36,700 | €0 | -€36,700 | -100.0% |
| Current assets | 29/58 | €44,834 | €190,800 | +€145,966 | +325.6% |
| Amounts receivable within one year | 40/41 | €42,000 | €40,349 | -€1,651 | -3.9% |
| Trade receivables | 40 | €42,000 | €349 | -€41,651 | -99.2% |
| Other amounts receivable | 41 | - | €40,000 | +€40,000 | |
| Cash at bank and in hand | 54/58 | €679 | €145,698 | +€145,019 | +21355.2% |
| Deferred charges and accrued income | 490/1 | €2,155 | €4,754 | +€2,598 | +120.6% |
| Total equity and liabilities | 10/49 | €86,302 | €194,885 | +€108,583 | +125.8% |
| Equity | 10/15 | €33,399 | €155,695 | +€122,297 | +366.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €30,399 | €152,695 | +€122,297 | +402.3% |
| Distributable reserves | 133 | €30,399 | €152,695 | +€122,297 | +402.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €52,903 | €39,190 | -€13,713 | -25.9% |
| Amounts payable within one year | 42/48 | €52,903 | €39,190 | -€13,713 | -25.9% |
| Financial debts | 43 | €45 | €0 | -€45 | -100.0% |
| Credit institutions | 430/8 | €45 | €0 | -€45 | -100.0% |
| Trade debts | 44 | €399 | €524 | +€125 | +31.2% |
| Suppliers | 440/4 | €399 | €524 | +€125 | +31.2% |
| Taxes, remuneration and social security | 45 | €16,509 | €3,696 | -€12,813 | -77.6% |
| Taxes | 450/3 | €13,673 | €3,696 | -€9,978 | -73.0% |
| Remuneration and social security | 454/9 | €2,836 | €0 | -€2,836 | -100.0% |
| Other amounts payable | 47/48 | €35,950 | €34,971 | -€979 | -2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,927 | €1,303 | -€624 | -32.4% |
| Other operating charges | 640/8 | €825 | €1,137 | +€312 | +37.8% |
| Gross operating margin | 9900 | €27,620 | €19,460 | -€8,160 | -29.5% |
| Operating profit (loss) | 9901 | €24,868 | €17,021 | -€7,847 | -31.6% |
| Financial income | 75/76B | €0 | €113,300 | +€113,300 | |
| Recurring financial income | 75 | €0 | €113,300 | +€113,300 | |
| Financial charges | 65/66B | €5,037 | €4,129 | -€909 | -18.0% |
| Recurring financial charges | 65 | €5,037 | €4,129 | -€909 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | €19,830 | €126,192 | +€106,362 | +536.4% |
| Income taxes | 67/77 | €6,795 | €3,696 | -€3,099 | -45.6% |
| Profit (loss) for the period | 9904 | €13,035 | €122,497 | +€109,461 | +839.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,035 | €122,497 | +€109,461 | +839.7% |
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 9 October 2026 via checked.be.