DiversIT: 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.
DiversIT
Largest movements
- Cash +€78,434
up €78,434 (+79.3%), from €98,911 to €177,345
mainly Net result for the year (+€68,864) and Depreciation (+€16,536)
- Tangible fixed assets -€16,536
down €16,536 (-31.2%), from €53,048 to €36,512
of which Furniture and vehicles: -€16,196
- Receivables within one year +€6,796
up €6,796 (+21.7%), from €31,343 to €38,139
of which Other amounts receivable: +€5,424
- Profit (loss) carried forward +€68,864
up €68,864 (+120.4%), from €57,207 to €126,071
- Tax, wage and social debts +€11,346
up €11,346 (+76.8%), from €14,766 to €26,112
- Debts after one year -€8,222
down €8,222 (-41.6%), from €19,764 to €11,542
- Accrued charges and deferred income -€2,754
down €2,754 (-99.6%), from €2,764 to €10
- Taxes -€9,543
down €9,543 (-44.6%), from €21,375 to €11,831
- Gross operating margin +€7,131
up €7,131 (+7.8%), from €90,997 to €98,128
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 | €183,976 | €253,320 | +€69,344 | +37.7% |
| Fixed assets | 21/28 | €53,048 | €36,512 | -€16,536 | -31.2% |
| Tangible fixed assets | 22/27 | €53,048 | €36,512 | -€16,536 | -31.2% |
| Land and buildings | 22 | €401 | €61 | -€340 | -84.9% |
| Furniture and vehicles | 24 | €52,648 | €36,452 | -€16,196 | -30.8% |
| Current assets | 29/58 | €130,927 | €216,807 | +€85,880 | +65.6% |
| Amounts receivable within one year | 40/41 | €31,343 | €38,139 | +€6,796 | +21.7% |
| Trade receivables | 40 | €20,229 | €21,601 | +€1,372 | +6.8% |
| Other amounts receivable | 41 | €11,114 | €16,538 | +€5,424 | +48.8% |
| Cash at bank and in hand | 54/58 | €98,911 | €177,345 | +€78,434 | +79.3% |
| Deferred charges and accrued income | 490/1 | €673 | €1,323 | +€650 | +96.7% |
| Total equity and liabilities | 10/49 | €183,976 | €253,320 | +€69,344 | +37.7% |
| Equity | 10/15 | €136,389 | €205,253 | +€68,864 | +50.5% |
| Contributions | 10/11 | €660 | €660 | = | 0.0% |
| Reserves | 13 | €78,523 | €78,523 | = | 0.0% |
| Distributable reserves | 133 | €78,523 | €78,523 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,207 | €126,071 | +€68,864 | +120.4% |
| Amounts payable | 17/49 | €47,586 | €48,066 | +€480 | +1.0% |
| Amounts payable after more than one year | 17 | €19,764 | €11,542 | -€8,222 | -41.6% |
| Financial debts | 170/4 | €19,764 | €11,542 | -€8,222 | -41.6% |
| Amounts payable within one year | 42/48 | €25,058 | €36,515 | +€11,457 | +45.7% |
| Current portion of amounts payable after more than one year | 42 | €7,868 | €8,222 | +€354 | +4.5% |
| Trade debts | 44 | €2,424 | €2,180 | -€244 | -10.0% |
| Suppliers | 440/4 | €2,424 | €2,180 | -€244 | -10.0% |
| Taxes, remuneration and social security | 45 | €14,766 | €26,112 | +€11,346 | +76.8% |
| Taxes | 450/3 | €14,766 | €26,112 | +€11,346 | +76.8% |
| Accrued charges and deferred income | 492/3 | €2,764 | €10 | -€2,754 | -99.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,536 | €16,536 | = | 0.0% |
| Other operating charges | 640/8 | €1,018 | €210 | -€809 | -79.4% |
| Gross operating margin | 9900 | €90,997 | €98,128 | +€7,131 | +7.8% |
| Operating profit (loss) | 9901 | €73,443 | €81,382 | +€7,939 | +10.8% |
| Financial income | 75/76B | €774 | €650 | -€124 | -16.0% |
| Recurring financial income | 75 | €774 | €650 | -€124 | -16.0% |
| Financial charges | 65/66B | €1,530 | €1,337 | -€193 | -12.6% |
| Recurring financial charges | 65 | €1,530 | €1,337 | -€193 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | €72,687 | €80,695 | +€8,008 | +11.0% |
| Income taxes | 67/77 | €21,375 | €11,831 | -€9,543 | -44.6% |
| Profit (loss) for the period | 9904 | €51,312 | €68,864 | +€17,551 | +34.2% |
| Profit (loss) for the period to be appropriated | 9905 | €51,312 | €68,864 | +€17,551 | +34.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.