DiverCity Record: 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.
DiverCity Record
Largest movements
- Tangible fixed assets +€9,195
up €9,195 (+97.6%), from €9,417 to €18,612
of which Furniture and vehicles: +€6,233
- Receivables within one year +€5,582
up €5,582 (+12.7%), from €43,895 to €49,476
of which Trade receivables: +€5,727
- Cash +€5,504
up €5,504 (+55.5%), from €9,919 to €15,422
mainly Net result for the year (+€29,223) and Depreciation (+€8,263)
- Profit (loss) carried forward +€29,223
up €29,223 (+137%), from €21,337 to €50,560
- Tax, wage and social debts -€12,896
down €12,896 (-78.3%), from €16,470 to €3,574
of which Taxes: -€9,241
- Trade debts +€3,986
up €3,986 (+25.1%), from €15,867 to €19,853
- Gross operating margin +€49,952
up €49,952, from -€3,021 to €46,931
- Taxes +€10,212
new in 2025: €10,212
- Depreciation +€1,147
up €1,147 (+16.1%), from €7,116 to €8,263
- Financial charges -€966
down €966 (-74.9%), from €1,289 to €323
- Other operating charges +€511
up €511 (+61.8%), from €827 to €1,338
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 | €66,174 | €86,487 | +€20,313 | +30.7% |
| Fixed assets | 21/28 | €12,360 | €21,555 | +€9,195 | +74.4% |
| Tangible fixed assets | 22/27 | €9,417 | €18,612 | +€9,195 | +97.6% |
| Plant, machinery and equipment | 23 | €6,192 | €10,114 | +€3,922 | +63.3% |
| Furniture and vehicles | 24 | - | €6,233 | +€6,233 | |
| Other tangible fixed assets | 26 | €3,225 | €2,265 | -€960 | -29.8% |
| Financial fixed assets | 28 | €2,943 | €2,943 | = | 0.0% |
| Current assets | 29/58 | €53,813 | €64,932 | +€11,118 | +20.7% |
| Amounts receivable within one year | 40/41 | €43,895 | €49,476 | +€5,582 | +12.7% |
| Trade receivables | 40 | €12,185 | €17,912 | +€5,727 | +47.0% |
| Other amounts receivable | 41 | €31,710 | €31,564 | -€145 | -0.5% |
| Cash at bank and in hand | 54/58 | €9,919 | €15,422 | +€5,504 | +55.5% |
| Deferred charges and accrued income | 490/1 | - | €33 | +€33 | |
| Total equity and liabilities | 10/49 | €66,174 | €86,487 | +€20,313 | +30.7% |
| Equity | 10/15 | €28,837 | €58,060 | +€29,223 | +101% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,337 | €50,560 | +€29,223 | +137% |
| Amounts payable | 17/49 | €37,337 | €28,427 | -€8,910 | -23.9% |
| Amounts payable within one year | 42/48 | €37,337 | €28,427 | -€8,910 | -23.9% |
| Trade debts | 44 | €15,867 | €19,853 | +€3,986 | +25.1% |
| Suppliers | 440/4 | €15,867 | €19,853 | +€3,986 | +25.1% |
| Taxes, remuneration and social security | 45 | €16,470 | €3,574 | -€12,896 | -78.3% |
| Taxes | 450/3 | €12,545 | €3,304 | -€9,241 | -73.7% |
| Remuneration and social security | 454/9 | €3,924 | €270 | -€3,655 | -93.1% |
| Other amounts payable | 47/48 | €5,000 | €5,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,116 | €8,263 | +€1,147 | +16.1% |
| Other operating charges | 640/8 | €827 | €1,338 | +€511 | +61.8% |
| Gross operating margin | 9900 | -€3,021 | €46,931 | +€49,952 | |
| Operating profit (loss) | 9901 | -€10,965 | €37,330 | +€48,294 | |
| Financial income | 75/76B | €2,024 | €2,428 | +€404 | +20.0% |
| Recurring financial income | 75 | €2,024 | €2,428 | +€404 | +20.0% |
| Financial charges | 65/66B | €1,289 | €323 | -€966 | -74.9% |
| Recurring financial charges | 65 | €1,289 | €323 | -€966 | -74.9% |
| Profit (loss) for the period before taxes | 9903 | -€10,230 | €39,434 | +€49,664 | |
| Income taxes | 67/77 | - | €10,212 | +€10,212 | |
| Profit (loss) for the period | 9904 | -€10,230 | €29,223 | +€39,452 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,230 | €29,223 | +€39,452 |
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 14 October 2026 via checked.be.