DIVERSIS: what changed
Two fiscal 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.
DIVERSIS
Largest movements
- Cash +€35,082
up €35,082 (+97.2%), from €36,075 to €71,157
mainly Other debts (+€29,297) and Stocks and contracts (+€25,000)
- Stocks and contracts -€25,000
no longer reported in 2025 (was €25,000)
- Deferred charges and accrued income +€6,053
up €6,053 (+406.4%), from €1,489 to €7,542
- Tangible fixed assets -€3,664
down €3,664 (-23.0%), from €15,899 to €12,235
- Other debts +€29,297
up €29,297 (+2231.9%), from €1,313 to €30,610
- Reserves -€28,000
down €28,000 (-27.9%), from €100,311 to €72,311
of which Distributable reserves: -€28,000
- Profit (loss) carried forward +€6,835
up €6,835, from -€5,345 to €1,489
- Trade debts +€2,941
up €2,941 (+316.9%), from €928 to €3,869
- Tax, wage and social debts +€2,113
up €2,113 (+90.0%), from €2,349 to €4,463
of which Taxes: +€3,475
- Staff costs -€42,683
down €42,683 (-93.4%), from €45,713 to €3,030
- Gross operating margin -€27,445
down €27,445 (-55.2%), from €49,739 to €22,294
- Taxes +€3,430
up €3,430 (+239.0%), from €1,435 to €4,865
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 | €105,756 | €118,942 | +€13,186 | +12.5% |
| Fixed assets | 21/28 | €21,522 | €17,857 | -€3,664 | -17.0% |
| Tangible fixed assets | 22/27 | €15,899 | €12,235 | -€3,664 | -23.0% |
| Furniture and vehicles | 24 | €15,899 | €12,235 | -€3,664 | -23.0% |
| Financial fixed assets | 28 | €5,623 | €5,623 | = | 0.0% |
| Current assets | 29/58 | €84,234 | €101,084 | +€16,850 | +20.0% |
| Stocks and contracts in progress | 3 | €25,000 | - | -€25,000 | |
| Stocks | 30/36 | €25,000 | - | -€25,000 | |
| Amounts receivable within one year | 40/41 | €21,670 | €22,385 | +€715 | +3.3% |
| Trade receivables | 40 | €21,670 | €22,385 | +€715 | +3.3% |
| Cash at bank and in hand | 54/58 | €36,075 | €71,157 | +€35,082 | +97.2% |
| Deferred charges and accrued income | 490/1 | €1,489 | €7,542 | +€6,053 | +406.4% |
| Total equity and liabilities | 10/49 | €105,756 | €118,942 | +€13,186 | +12.5% |
| Equity | 10/15 | €101,166 | €80,001 | -€21,165 | -20.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €100,311 | €72,311 | -€28,000 | -27.9% |
| 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 | €98,451 | €70,451 | -€28,000 | -28.4% |
| Profit (loss) carried forward | 14 | -€5,345 | €1,489 | +€6,835 | |
| Amounts payable | 17/49 | €4,590 | €38,941 | +€34,351 | +748.4% |
| Amounts payable within one year | 42/48 | €4,590 | €38,941 | +€34,351 | +748.4% |
| Trade debts | 44 | €928 | €3,869 | +€2,941 | +316.9% |
| Suppliers | 440/4 | €928 | €3,869 | +€2,941 | +316.9% |
| Taxes, remuneration and social security | 45 | €2,349 | €4,463 | +€2,113 | +90.0% |
| Taxes | 450/3 | €988 | €4,463 | +€3,475 | +351.7% |
| Remuneration and social security | 454/9 | €1,361 | - | -€1,361 | |
| Other amounts payable | 47/48 | €1,313 | €30,610 | +€29,297 | +2231.9% |
| Remuneration, social security and pensions | 62 | €45,713 | €3,030 | -€42,683 | -93.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,621 | €6,206 | -€414 | -6.3% |
| Other operating charges | 640/8 | €868 | €1,109 | +€242 | +27.8% |
| Gross operating margin | 9900 | €49,739 | €22,294 | -€27,445 | -55.2% |
| Operating profit (loss) | 9901 | -€3,462 | €11,949 | +€15,411 | |
| Financial income | 75/76B | €28 | €0 | -€28 | -100.0% |
| Recurring financial income | 75 | €28 | €0 | -€28 | -100.0% |
| Financial charges | 65/66B | €476 | €249 | -€227 | -47.7% |
| Recurring financial charges | 65 | €476 | €249 | -€227 | -47.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,910 | €11,700 | +€15,610 | |
| Income taxes | 67/77 | €1,435 | €4,865 | +€3,430 | +239.0% |
| Profit (loss) for the period | 9904 | -€5,345 | €6,835 | +€12,180 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,345 | €6,835 | +€12,180 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.