Divers Design: 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.
Divers Design
Largest movements
- Cash +€48,086
up €48,086 (+200.2%), from €24,015 to €72,100
mainly Net result for the year (+€50,534) and Other debts (+€10,373)
- Receivables within one year +€18,628
up €18,628 (+631.8%), from €2,948 to €21,576
of which Trade receivables: +€21,576
- Profit (loss) carried forward +€50,534
up €50,534 (+25.7%), from -€196,266 to -€145,731
- Other debts +€10,373
new in 2025: €10,373
- Tax, wage and social debts +€5,298
new in 2025: €5,298
- Gross operating margin +€82,798
up €82,798, from -€31,438 to €51,360
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 | €32,416 | €99,278 | +€66,862 | +206.3% |
| Fixed assets | 21/28 | €292 | €86 | -€206 | -70.6% |
| Tangible fixed assets | 22/27 | €292 | €86 | -€206 | -70.6% |
| Furniture and vehicles | 24 | €292 | €86 | -€206 | -70.6% |
| Current assets | 29/58 | €32,124 | €99,192 | +€67,068 | +208.8% |
| Stocks and contracts in progress | 3 | €5,161 | €5,161 | = | 0.0% |
| Stocks | 30/36 | €5,161 | €5,161 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,948 | €21,576 | +€18,628 | +631.8% |
| Trade receivables | 40 | - | €21,576 | +€21,576 | |
| Other amounts receivable | 41 | €2,948 | - | -€2,948 | |
| Cash at bank and in hand | 54/58 | €24,015 | €72,100 | +€48,086 | +200.2% |
| Deferred charges and accrued income | 490/1 | - | €354 | +€354 | |
| Total equity and liabilities | 10/49 | €32,416 | €99,278 | +€66,862 | +206.3% |
| Equity | 10/15 | €31,925 | €82,459 | +€50,534 | +158.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €215,791 | €215,791 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €213,931 | €213,931 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€196,266 | -€145,731 | +€50,534 | +25.7% |
| Amounts payable | 17/49 | €491 | €16,818 | +€16,328 | +3326.2% |
| Amounts payable within one year | 42/48 | €491 | €16,818 | +€16,328 | +3326.2% |
| Trade debts | 44 | €491 | €1,147 | +€656 | +133.7% |
| Suppliers | 440/4 | €491 | €1,147 | +€656 | +133.7% |
| Taxes, remuneration and social security | 45 | - | €5,298 | +€5,298 | |
| Taxes | 450/3 | - | €5,298 | +€5,298 | |
| Other amounts payable | 47/48 | - | €10,373 | +€10,373 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €206 | €206 | = | 0.0% |
| Other operating charges | 640/8 | €429 | €498 | +€69 | +16.0% |
| Gross operating margin | 9900 | -€31,438 | €51,360 | +€82,798 | |
| Operating profit (loss) | 9901 | -€32,073 | €50,656 | +€82,730 | |
| Financial charges | 65/66B | €39 | €122 | +€83 | +212.9% |
| Recurring financial charges | 65 | €39 | €122 | +€83 | +212.9% |
| Profit (loss) for the period before taxes | 9903 | -€32,112 | €50,534 | +€82,646 | |
| Profit (loss) for the period | 9904 | -€32,112 | €50,534 | +€82,646 | |
| Profit (loss) for the period to be appropriated | 9905 | -€32,112 | €50,534 | +€82,646 |
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 12 October 2026 via checked.be.