DIVERGO: 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.
DIVERGO
Largest movements
- Tangible fixed assets -€920
down €920 (-96.6%), from €952 to €32
- Receivables within one year -€432
down €432 (-98.2%), from €440 to €8
- Cash -€375
down €375 (-7.8%), from €4,821 to €4,446
mainly Net result for the year (-€1,225) and Other debts (-€502)
- Profit (loss) carried forward -€1,225
down €1,225 (-1.4%), from -€85,117 to -€86,342
- Other debts -€502
down €502 (-3.1%), from €16,367 to €15,865
- Depreciation -€1,000
down €1,000 (-52.1%), from €1,920 to €920
- Purchases and services +€231
new in 2025: €231
- Gross operating margin +€148
up €148 (+39.1%), from -€380 to -€231
- Taxes -€64
no longer reported in 2025 (was €64)
- Financial charges +€5
up €5 (+7.4%), from €68 to €74
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 | €6,276 | €4,549 | -€1,727 | -27.5% |
| Fixed assets | 21/28 | €1,014 | €94 | -€920 | -90.7% |
| Tangible fixed assets | 22/27 | €952 | €32 | -€920 | -96.6% |
| Furniture and vehicles | 24 | €952 | €32 | -€920 | -96.6% |
| Financial fixed assets | 28 | €62 | €62 | = | 0.0% |
| Current assets | 29/58 | €5,262 | €4,455 | -€807 | -15.3% |
| Amounts receivable within one year | 40/41 | €440 | €8 | -€432 | -98.2% |
| Other amounts receivable | 41 | €440 | €8 | -€432 | -98.2% |
| Cash at bank and in hand | 54/58 | €4,821 | €4,446 | -€375 | -7.8% |
| Total equity and liabilities | 10/49 | €6,276 | €4,549 | -€1,727 | -27.5% |
| Equity | 10/15 | -€21,773 | -€22,998 | -€1,225 | -5.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | - | €18,600 | +€18,600 | |
| Share premium | 1100/10 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €44,744 | €44,744 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €42,884 | €42,884 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€85,117 | -€86,342 | -€1,225 | -1.4% |
| Amounts payable | 17/49 | €28,049 | €27,546 | -€502 | -1.8% |
| Amounts payable within one year | 42/48 | €16,941 | €16,439 | -€502 | -3.0% |
| Trade debts | 44 | €348 | €348 | = | 0.0% |
| Suppliers | 440/4 | €348 | €348 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €226 | €226 | = | 0.0% |
| Taxes | 450/3 | €226 | €226 | = | 0.0% |
| Other amounts payable | 47/48 | €16,367 | €15,865 | -€502 | -3.1% |
| Accrued charges and deferred income | 492/3 | €11,108 | €11,108 | = | 0.0% |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €231 | +€231 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,920 | €920 | -€1,000 | -52.1% |
| Gross operating margin | 9900 | -€380 | -€231 | +€148 | +39.1% |
| Operating profit (loss) | 9901 | -€2,300 | -€1,152 | +€1,148 | +49.9% |
| Financial charges | 65/66B | €68 | €74 | +€5 | +7.4% |
| Recurring financial charges | 65 | €68 | €74 | +€5 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,368 | -€1,225 | +€1,143 | +48.3% |
| Income taxes | 67/77 | €64 | - | -€64 | |
| Profit (loss) for the period | 9904 | -€2,432 | -€1,225 | +€1,207 | +49.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,432 | -€1,225 | +€1,207 | +49.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.