Diverpro²: 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.
Diverpro²
Largest movements
- Stocks and contracts -€121,931
down €121,931 (-15.8%), from €770,493 to €648,563
of which Stocks: -€84,431
- Receivables within one year +€105,586
up €105,586 (+472.4%), from €22,350 to €127,936
of which Trade receivables: +€110,735
- Cash +€21,515
up €21,515 (+290.4%), from €7,410 to €28,924
mainly Stocks and contracts (+€121,931) and Other debts (+€24,923)
- Tangible fixed assets -€16,161
down €16,161 (-24.8%), from €65,252 to €49,090
of which Furniture and vehicles: -€14,541
- Short-term financial debts -€32,726
down €32,726 (-6.3%), from €521,726 to €489,000
- Other debts +€24,923
up €24,923 (+11.2%), from €222,952 to €247,875
- Debts after one year -€13,535
down €13,535 (-31.1%), from €43,506 to €29,971
- Trade debts +€8,767
up €8,767 (+2498.6%), from €351 to €9,118
- Financial charges +€47,021
up €47,021 (+148.7%), from €31,626 to €78,648
of which Financial charges: +€46,636
- Gross operating margin +€44,838
up €44,838 (+82.7%), from €54,234 to €99,072
- Depreciation +€1,004
up €1,004 (+6.6%), from €15,157 to €16,161
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 | €866,309 | €854,513 | -€11,796 | -1.4% |
| Fixed assets | 21/28 | €66,002 | €49,090 | -€16,911 | -25.6% |
| Tangible fixed assets | 22/27 | €65,252 | €49,090 | -€16,161 | -24.8% |
| Plant, machinery and equipment | 23 | €6,201 | €4,580 | -€1,621 | -26.1% |
| Furniture and vehicles | 24 | €59,051 | €44,510 | -€14,541 | -24.6% |
| Financial fixed assets | 28 | €750 | €0 | -€750 | -100.0% |
| Current assets | 29/58 | €800,307 | €805,423 | +€5,116 | +0.6% |
| Stocks and contracts in progress | 3 | €770,493 | €648,563 | -€121,931 | -15.8% |
| Stocks | 30/36 | €732,993 | €648,563 | -€84,431 | -11.5% |
| Contracts in progress | 37 | €37,500 | €0 | -€37,500 | -100.0% |
| Amounts receivable within one year | 40/41 | €22,350 | €127,936 | +€105,586 | +472.4% |
| Trade receivables | 40 | €16,975 | €127,710 | +€110,735 | +652.3% |
| Other amounts receivable | 41 | €5,375 | €226 | -€5,149 | -95.8% |
| Cash at bank and in hand | 54/58 | €7,410 | €28,924 | +€21,515 | +290.4% |
| Deferred charges and accrued income | 490/1 | €54 | €0 | -€54 | -100.0% |
| Total equity and liabilities | 10/49 | €866,309 | €854,513 | -€11,796 | -1.4% |
| Equity | 10/15 | €46,679 | €46,858 | +€179 | +0.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €44,179 | €44,358 | +€179 | +0.4% |
| Distributable reserves | 133 | €44,179 | €44,358 | +€179 | +0.4% |
| Amounts payable | 17/49 | €819,630 | €807,655 | -€11,975 | -1.5% |
| Amounts payable after more than one year | 17 | €43,506 | €29,971 | -€13,535 | -31.1% |
| Financial debts | 170/4 | €43,506 | €29,971 | -€13,535 | -31.1% |
| Amounts payable within one year | 42/48 | €776,124 | €777,684 | +€1,561 | +0.2% |
| Current portion of amounts payable after more than one year | 42 | €13,012 | €13,535 | +€523 | +4.0% |
| Financial debts | 43 | €521,726 | €489,000 | -€32,726 | -6.3% |
| Other loans | 439 | €521,726 | €489,000 | -€32,726 | -6.3% |
| Trade debts | 44 | €351 | €9,118 | +€8,767 | +2498.6% |
| Suppliers | 440/4 | €351 | €9,118 | +€8,767 | +2498.6% |
| Taxes, remuneration and social security | 45 | €18,084 | €18,156 | +€73 | +0.4% |
| Taxes | 450/3 | €18,084 | €18,156 | +€73 | +0.4% |
| Other amounts payable | 47/48 | €222,952 | €247,875 | +€24,923 | +11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,157 | €16,161 | +€1,004 | +6.6% |
| Other operating charges | 640/8 | €3,601 | €2,730 | -€871 | -24.2% |
| Gross operating margin | 9900 | €54,234 | €99,072 | +€44,838 | +82.7% |
| Operating profit (loss) | 9901 | €35,475 | €80,180 | +€44,704 | +126.0% |
| Financial income | 75/76B | €510 | €201 | -€309 | -60.6% |
| Recurring financial income | 75 | €510 | €201 | -€309 | -60.6% |
| Financial charges | 65/66B | €31,626 | €78,648 | +€47,021 | +148.7% |
| Recurring financial charges | 65 | €31,626 | €78,262 | +€46,636 | +147.5% |
| Non-recurring financial charges | 66B | - | €385 | +€385 | |
| Profit (loss) for the period before taxes | 9903 | €4,359 | €1,733 | -€2,626 | -60.2% |
| Income taxes | 67/77 | €1,517 | €1,554 | +€37 | +2.5% |
| Profit (loss) for the period | 9904 | €2,843 | €179 | -€2,664 | -93.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,843 | €179 | -€2,664 | -93.7% |
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.