DIVERSIA: 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.
DIVERSIA
Largest movements
- Receivables within one year +€235,919
up €235,919 (+45.2%), from €521,912 to €757,831
of which Trade receivables: +€215,960
- Cash +€32,786
up €32,786 (+26.7%), from €122,839 to €155,626
mainly Trade debts (+€162,449) and Net result for the year (+€79,754)
- Trade debts +€162,449
up €162,449 (+25.8%), from €630,513 to €792,962
- Profit (loss) carried forward +€79,754
up €79,754, from -€22,482 to €57,272
- Tax, wage and social debts +€25,068
up €25,068 (+218%), from €11,474 to €36,541
of which Taxes: +€14,863
- Gross operating margin +€109,490
up €109,490 (+53.6%), from €204,109 to €313,600
- Staff costs +€57,134
up €57,134 (+45.1%), from €126,585 to €183,719
- Taxes +€29,770
new in 2025: €29,770
- Financial charges -€18,721
down €18,721 (-88.4%), from €21,179 to €2,458
of which Non-recurring financial charges: -€14,906
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 | €684,757 | €952,027 | +€267,270 | +39.0% |
| Fixed assets | 21/28 | €39,985 | €38,155 | -€1,830 | -4.6% |
| Tangible fixed assets | 22/27 | €27,692 | €25,206 | -€2,485 | -9.0% |
| Furniture and vehicles | 24 | €27,507 | €25,206 | -€2,301 | -8.4% |
| Leasing and similar rights | 25 | €184 | - | -€184 | |
| Financial fixed assets | 28 | €12,294 | €12,949 | +€655 | +5.3% |
| Current assets | 29/58 | €644,772 | €913,872 | +€269,100 | +41.7% |
| Amounts receivable within one year | 40/41 | €521,912 | €757,831 | +€235,919 | +45.2% |
| Trade receivables | 40 | €511,713 | €727,673 | +€215,960 | +42.2% |
| Other amounts receivable | 41 | €10,199 | €30,158 | +€19,959 | +196% |
| Cash at bank and in hand | 54/58 | €122,839 | €155,626 | +€32,786 | +26.7% |
| Deferred charges and accrued income | 490/1 | €20 | €415 | +€395 | +1,968% |
| Total equity and liabilities | 10/49 | €684,757 | €952,027 | +€267,270 | +39.0% |
| Equity | 10/15 | -€3,882 | €75,872 | +€79,754 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,482 | €57,272 | +€79,754 | |
| Amounts payable | 17/49 | €688,639 | €876,155 | +€187,517 | +27.2% |
| Amounts payable within one year | 42/48 | €688,639 | €876,155 | +€187,517 | +27.2% |
| Trade debts | 44 | €630,513 | €792,962 | +€162,449 | +25.8% |
| Suppliers | 440/4 | €630,513 | €792,962 | +€162,449 | +25.8% |
| Advances received on contracts in progress | 46 | €21,652 | €21,652 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €11,474 | €36,541 | +€25,068 | +218% |
| Taxes | 450/3 | €906 | €15,770 | +€14,863 | +1,640% |
| Remuneration and social security | 454/9 | €10,567 | €20,772 | +€10,205 | +96.6% |
| Other amounts payable | 47/48 | €25,000 | €25,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €126,585 | €183,719 | +€57,134 | +45.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,715 | €14,210 | -€1,505 | -9.6% |
| Other operating charges | 640/8 | €2,840 | €3,758 | +€918 | +32.3% |
| Gross operating margin | 9900 | €204,109 | €313,600 | +€109,490 | +53.6% |
| Operating profit (loss) | 9901 | €58,969 | €111,912 | +€52,943 | +89.8% |
| Financial income | 75/76B | €143 | €70 | -€73 | -51.0% |
| Recurring financial income | 75 | €143 | €70 | -€73 | -51.0% |
| Financial charges | 65/66B | €21,179 | €2,458 | -€18,721 | -88.4% |
| Recurring financial charges | 65 | €6,273 | €2,458 | -€3,814 | -60.8% |
| Non-recurring financial charges | 66B | €14,906 | - | -€14,906 | |
| Profit (loss) for the period before taxes | 9903 | €37,933 | €109,524 | +€71,591 | +189% |
| Income taxes | 67/77 | - | €29,770 | +€29,770 | |
| Profit (loss) for the period | 9904 | €37,933 | €79,754 | +€41,821 | +110% |
| Profit (loss) for the period to be appropriated | 9905 | €37,933 | €79,754 | +€41,821 | +110% |
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 13 October 2026 via checked.be.