DIVERSIS INVEST: 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.
DIVERSIS INVEST
Largest movements
- Stocks and contracts -€78,383
down €78,383 (-11.8%), from €666,449 to €588,066
- Cash +€76,610
up €76,610 (+272%), from €28,141 to €104,752
mainly Net result for the year (+€312,713) and Tax, wage and social debts (+€117,180)
- Receivables within one year +€54,325
up €54,325 (+716%), from €7,592 to €61,918
of which Trade receivables: +€53,362
- Reserves +€312,709
up €312,709 (+49.9%), from €626,151 to €938,860
of which Distributable reserves: +€312,709
- Short-term financial debts -€268,350
down €268,350 (-50.6%), from €530,235 to €261,885
- Tax, wage and social debts +€117,180
up €117,180 (+178,573%), from €66 to €117,245
- Other debts -€110,000
down €110,000 (-24.1%), from €456,000 to €346,000
- Gross operating margin +€488,715
up €488,715 (+17,427%), from €2,804 to €491,520
- Taxes +€154,855
up €154,855 (+144,105%), from €107 to €154,962
- Financial charges +€21,597
up €21,597 (+2,038%), from €1,060 to €22,657
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 | €1,712,452 | €1,764,935 | +€52,483 | +3.1% |
| Fixed assets | 21/28 | €1,010,200 | €1,010,200 | = | 0.0% |
| Financial fixed assets | 28 | €1,010,200 | €1,010,200 | = | 0.0% |
| Current assets | 29/58 | €702,252 | €754,735 | +€52,483 | +7.5% |
| Stocks and contracts in progress | 3 | €666,449 | €588,066 | -€78,383 | -11.8% |
| Stocks | 30/36 | €666,449 | €588,066 | -€78,383 | -11.8% |
| Amounts receivable within one year | 40/41 | €7,592 | €61,918 | +€54,325 | +716% |
| Trade receivables | 40 | €7,592 | €60,955 | +€53,362 | +703% |
| Other amounts receivable | 41 | - | €963 | +€963 | |
| Cash at bank and in hand | 54/58 | €28,141 | €104,752 | +€76,610 | +272% |
| Deferred charges and accrued income | 490/1 | €70 | - | -€70 | |
| Total equity and liabilities | 10/49 | €1,712,452 | €1,764,935 | +€52,483 | +3.1% |
| Equity | 10/15 | €726,151 | €1,038,864 | +€312,713 | +43.1% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €626,151 | €938,860 | +€312,709 | +49.9% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €616,151 | €928,860 | +€312,709 | +50.8% |
| Profit (loss) carried forward | 14 | - | €3 | +€3 | |
| Amounts payable | 17/49 | €986,301 | €726,072 | -€260,229 | -26.4% |
| Amounts payable within one year | 42/48 | €986,301 | €726,072 | -€260,229 | -26.4% |
| Financial debts | 43 | €530,235 | €261,885 | -€268,350 | -50.6% |
| Credit institutions | 430/8 | €530,235 | €261,885 | -€268,350 | -50.6% |
| Trade debts | 44 | - | €941 | +€941 | |
| Suppliers | 440/4 | - | €941 | +€941 | |
| Taxes, remuneration and social security | 45 | €66 | €117,245 | +€117,180 | +178,573% |
| Taxes | 450/3 | €66 | €117,245 | +€117,180 | +178,573% |
| Other amounts payable | 47/48 | €456,000 | €346,000 | -€110,000 | -24.1% |
| Other operating charges | 640/8 | €1,448 | €1,188 | -€260 | -18.0% |
| Gross operating margin | 9900 | €2,804 | €491,520 | +€488,715 | +17,427% |
| Operating profit (loss) | 9901 | €1,356 | €490,332 | +€488,976 | +36,047% |
| Financial charges | 65/66B | €1,060 | €22,657 | +€21,597 | +2,038% |
| Recurring financial charges | 65 | €1,060 | €22,657 | +€21,597 | +2,038% |
| Profit (loss) for the period before taxes | 9903 | €297 | €467,675 | +€467,378 | +157,504% |
| Income taxes | 67/77 | €107 | €154,962 | +€154,855 | +144,105% |
| Profit (loss) for the period | 9904 | €189 | €312,713 | +€312,523 | +165,112% |
| Profit (loss) for the period to be appropriated | 9905 | €189 | €312,713 | +€312,523 | +165,112% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.