DIVERSIFICATION ET COMMUNICATION: 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.
DIVERSIFICATION ET COMMUNICATION
Largest movements
- Cash +€66,588
up €66,588 (+180%), from €36,992 to €103,580
mainly Current investments (+€60,000) and Receivables within one year (+€9,567)
- Current investments -€60,000
no longer reported in 2025 (was €60,000)
- Receivables within one year -€9,567
down €9,567 (-17.6%), from €54,275 to €44,707
of which Trade receivables: -€9,641
- Tangible fixed assets -€7,492
down €7,492 (-28.9%), from €25,893 to €18,401
- Trade debts -€8,754
down €8,754 (-78.4%), from €11,169 to €2,414
- Debts after one year -€7,522
down €7,522 (-36.0%), from €20,878 to €13,356
- Profit (loss) carried forward +€3,676
up €3,676 (+31.0%), from -€11,840 to -€8,164
- Gross operating margin -€7,514
down €7,514 (-7.2%), from €104,797 to €97,283
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 | €182,536 | €171,277 | -€11,258 | -6.2% |
| Fixed assets | 21/28 | €28,055 | €20,563 | -€7,492 | -26.7% |
| Tangible fixed assets | 22/27 | €25,893 | €18,401 | -€7,492 | -28.9% |
| Furniture and vehicles | 24 | €25,893 | €18,401 | -€7,492 | -28.9% |
| Financial fixed assets | 28 | €2,162 | €2,162 | = | 0.0% |
| Current assets | 29/58 | €154,480 | €150,714 | -€3,766 | -2.4% |
| Amounts receivable within one year | 40/41 | €54,275 | €44,707 | -€9,567 | -17.6% |
| Trade receivables | 40 | €54,275 | €44,634 | -€9,641 | -17.8% |
| Other amounts receivable | 41 | - | €73 | +€73 | |
| Current investments | 50/53 | €60,000 | - | -€60,000 | |
| Cash at bank and in hand | 54/58 | €36,992 | €103,580 | +€66,588 | +180% |
| Deferred charges and accrued income | 490/1 | €3,213 | €2,427 | -€786 | -24.5% |
| Total equity and liabilities | 10/49 | €182,536 | €171,277 | -€11,258 | -6.2% |
| Equity | 10/15 | €123,453 | €127,129 | +€3,676 | +3.0% |
| Contributions | 10/11 | €134,000 | €134,000 | = | 0.0% |
| Capital | 10 | €134,000 | €134,000 | = | 0.0% |
| Issued capital | 100 | €134,000 | €134,000 | = | 0.0% |
| Reserves | 13 | €1,293 | €1,293 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,293 | €1,293 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,293 | €1,293 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,840 | -€8,164 | +€3,676 | +31.0% |
| Amounts payable | 17/49 | €59,083 | €44,148 | -€14,935 | -25.3% |
| Amounts payable after more than one year | 17 | €20,878 | €13,356 | -€7,522 | -36.0% |
| Financial debts | 170/4 | €20,878 | €13,356 | -€7,522 | -36.0% |
| Amounts payable within one year | 42/48 | €38,205 | €30,792 | -€7,413 | -19.4% |
| Current portion of amounts payable after more than one year | 42 | €7,174 | €7,522 | +€348 | +4.9% |
| Trade debts | 44 | €11,169 | €2,414 | -€8,754 | -78.4% |
| Suppliers | 440/4 | €11,169 | €2,414 | -€8,754 | -78.4% |
| Taxes, remuneration and social security | 45 | €19,862 | €20,856 | +€994 | +5.0% |
| Taxes | 450/3 | €9,679 | €10,386 | +€707 | +7.3% |
| Remuneration and social security | 454/9 | €10,183 | €10,470 | +€286 | +2.8% |
| Remuneration, social security and pensions | 62 | €85,288 | €84,531 | -€756 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,313 | €7,492 | +€179 | +2.4% |
| Other operating charges | 640/8 | €916 | €939 | +€23 | +2.5% |
| Non-recurring operating charges | 66A | €480 | - | -€480 | |
| Gross operating margin | 9900 | €104,797 | €97,283 | -€7,514 | -7.2% |
| Operating profit (loss) | 9901 | €10,800 | €4,320 | -€6,479 | -60.0% |
| Financial income | 75/76B | €467 | €775 | +€308 | +65.9% |
| Recurring financial income | 75 | €467 | €775 | +€308 | +65.9% |
| Financial charges | 65/66B | €1,675 | €1,260 | -€415 | -24.8% |
| Recurring financial charges | 65 | €1,675 | €1,260 | -€415 | -24.8% |
| Profit (loss) for the period before taxes | 9903 | €9,592 | €3,836 | -€5,757 | -60.0% |
| Income taxes | 67/77 | €148 | €159 | +€11 | +7.5% |
| Profit (loss) for the period | 9904 | €9,444 | €3,676 | -€5,768 | -61.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,444 | €3,676 | -€5,768 | -61.1% |
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 18 October 2026 via checked.be.