DIVERCO: 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.
DIVERCO
Largest movements
- Tangible fixed assets -€25,450
down €25,450 (-20.1%), from €126,602 to €101,152
of which Land and buildings: -€25,450
- Cash +€17,859
up €17,859 (+16.8%), from €106,440 to €124,299
mainly Investment in fixed assets (net) (+€22,620) and Depreciation (+€2,830)
- Other debts -€6,833
down €6,833 (-19.5%), from €35,093 to €28,260
- Profit (loss) carried forward -€3,841
down €3,841 (-1.3%), from €297,129 to €293,288
- Gross operating margin +€7,190
up €7,190 (+71.5%), from -€10,054 to -€2,864
- Taxes +€800
up €800 (+22.2%), from -€3,598 to -€2,798
- Purchases and services -€798
down €798 (-4.4%), from €18,040 to €17,242
- Financial income +€355
up €355 (+41.1%), from €864 to €1,219
- Other operating charges -€322
down €322 (-13.0%), from €2,481 to €2,159
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 | €340,279 | €331,963 | -€8,316 | -2.4% |
| Fixed assets | 21/28 | €167,141 | €141,691 | -€25,450 | -15.2% |
| Tangible fixed assets | 22/27 | €126,602 | €101,152 | -€25,450 | -20.1% |
| Land and buildings | 22 | €125,593 | €100,143 | -€25,450 | -20.3% |
| Plant, machinery and equipment | 23 | €1,009 | €1,009 | = | 0.0% |
| Financial fixed assets | 28 | €40,539 | €40,539 | = | 0.0% |
| Current assets | 29/58 | €173,138 | €190,272 | +€17,134 | +9.9% |
| Amounts receivable within one year | 40/41 | €725 | - | -€725 | |
| Other amounts receivable | 41 | €725 | - | -€725 | |
| Current investments | 50/53 | €65,973 | €65,973 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €106,440 | €124,299 | +€17,859 | +16.8% |
| Total equity and liabilities | 10/49 | €340,279 | €331,963 | -€8,316 | -2.4% |
| Equity | 10/15 | €305,186 | €301,345 | -€3,841 | -1.3% |
| Contributions | 10/11 | €8,057 | €8,057 | = | 0.0% |
| Profit (loss) carried forward | 14 | €297,129 | €293,288 | -€3,841 | -1.3% |
| Amounts payable | 17/49 | €35,093 | €30,618 | -€4,475 | -12.8% |
| Amounts payable within one year | 42/48 | €35,093 | €30,618 | -€4,475 | -12.8% |
| Trade debts | 44 | - | €2,358 | +€2,358 | |
| Suppliers | 440/4 | - | €2,358 | +€2,358 | |
| Other amounts payable | 47/48 | €35,093 | €28,260 | -€6,833 | -19.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €18,040 | €17,242 | -€798 | -4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,830 | €2,830 | = | 0.0% |
| Other operating charges | 640/8 | €2,481 | €2,159 | -€322 | -13.0% |
| Gross operating margin | 9900 | -€10,054 | -€2,864 | +€7,190 | +71.5% |
| Operating profit (loss) | 9901 | -€15,365 | -€7,853 | +€7,512 | +48.9% |
| Financial income | 75/76B | €864 | €1,219 | +€355 | +41.1% |
| Recurring financial income | 75 | €864 | €1,219 | +€355 | +41.1% |
| Financial charges | 65/66B | €283 | €5 | -€278 | -98.2% |
| Recurring financial charges | 65 | €283 | €5 | -€278 | -98.2% |
| Profit (loss) for the period before taxes | 9903 | -€14,784 | -€6,639 | +€8,145 | +55.1% |
| Income taxes | 67/77 | -€3,598 | -€2,798 | +€800 | +22.2% |
| Profit (loss) for the period | 9904 | -€11,186 | -€3,841 | +€7,345 | +65.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,186 | -€3,841 | +€7,345 | +65.7% |
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 25 October 2026 via checked.be.