DIVERS'IMMO: 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'IMMO
Largest movements
- Receivables after one year +€50,000
new in 2025: €50,000
- Cash -€26,822
down €26,822 (-86.6%), from €30,965 to €4,142
mainly Receivables after one year (-€50,000) and Trade debts (-€1,320)
- Receivables within one year -€3,337
down €3,337 (-34.7%), from €9,614 to €6,277
of which Other amounts receivable: -€5,693
- Tax, wage and social debts +€12,140
up €12,140, from €0 to €12,140
- Reserves +€8,918
up €8,918 (+27.7%), from €32,250 to €41,168
- Trade debts -€1,320
down €1,320 (-77.6%), from €1,701 to €381
- Gross operating margin +€2,530
up €2,530 (+15.6%), from €16,269 to €18,799
- Taxes +€747
up €747 (+15.4%), from €4,850 to €5,597
- Other operating charges +€339
up €339 (+26.6%), from €1,275 to €1,614
- Financial charges -€202
down €202 (-7.6%), from €2,650 to €2,448
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 | €41,611 | €61,346 | +€19,735 | +47.4% |
| Fixed assets | 21/28 | €308 | €74 | -€234 | -75.9% |
| Tangible fixed assets | 22/27 | €308 | €74 | -€234 | -75.9% |
| Furniture and vehicles | 24 | €308 | €74 | -€234 | -75.9% |
| Current assets | 29/58 | €41,303 | €61,272 | +€19,969 | +48.3% |
| Amounts receivable after more than one year | 29 | - | €50,000 | +€50,000 | |
| Other amounts receivable | 291 | - | €50,000 | +€50,000 | |
| Amounts receivable within one year | 40/41 | €9,614 | €6,277 | -€3,337 | -34.7% |
| Trade receivables | 40 | €3,558 | €5,914 | +€2,356 | +66.2% |
| Other amounts receivable | 41 | €6,056 | €362 | -€5,693 | -94.0% |
| Cash at bank and in hand | 54/58 | €30,965 | €4,142 | -€26,822 | -86.6% |
| Deferred charges and accrued income | 490/1 | €724 | €853 | +€128 | +17.7% |
| Total equity and liabilities | 10/49 | €41,611 | €61,346 | +€19,735 | +47.4% |
| Equity | 10/15 | €37,250 | €46,168 | +€8,918 | +23.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €32,250 | €41,168 | +€8,918 | +27.7% |
| Distributable reserves | 133 | €32,250 | €41,168 | +€8,918 | +27.7% |
| Amounts payable | 17/49 | €4,361 | €15,178 | +€10,817 | +248% |
| Amounts payable within one year | 42/48 | €4,361 | €15,178 | +€10,817 | +248% |
| Trade debts | 44 | €1,701 | €381 | -€1,320 | -77.6% |
| Suppliers | 440/4 | €1,701 | €381 | -€1,320 | -77.6% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €0 | €12,140 | +€12,140 | |
| Taxes | 450/3 | €0 | €12,140 | +€12,140 | |
| Other amounts payable | 47/48 | €2,660 | €2,657 | -€4 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €234 | €234 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,275 | €1,614 | +€339 | +26.6% |
| Gross operating margin | 9900 | €16,269 | €18,799 | +€2,530 | +15.6% |
| Operating profit (loss) | 9901 | €14,760 | €16,952 | +€2,191 | +14.8% |
| Financial income | 75/76B | €37 | €11 | -€26 | -70.8% |
| Recurring financial income | 75 | €37 | €11 | -€26 | -70.8% |
| Financial charges | 65/66B | €2,650 | €2,448 | -€202 | -7.6% |
| Recurring financial charges | 65 | €2,650 | €2,448 | -€202 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €12,148 | €14,515 | +€2,367 | +19.5% |
| Income taxes | 67/77 | €4,850 | €5,597 | +€747 | +15.4% |
| Profit (loss) for the period | 9904 | €7,298 | €8,918 | +€1,620 | +22.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,298 | €8,918 | +€1,620 | +22.2% |
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.