Diversita: 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.
Diversita
Largest movements
- Deferred charges and accrued income -€9,901
down €9,901 (-72.2%), from €13,710 to €3,808
- Receivables within one year -€6,203
down €6,203 (-98.6%), from €6,288 to €85
of which Other amounts receivable: -€5,945
- Cash -€4,257
down €4,257 (-85.7%), from €4,970 to €713
mainly Trade debts (-€9,147) and Tax, wage and social debts (-€8,983)
- Tangible fixed assets -€1,063
down €1,063 (-20.9%), from €5,078 to €4,015
- Financial fixed assets +€721
up €721 (+3.5%), from €20,597 to €21,318
- Trade debts -€9,147
down €9,147 (-77.8%), from €11,752 to €2,605
- Tax, wage and social debts -€8,983
down €8,983 (-58.4%), from €15,380 to €6,396
of which Taxes: -€10,511
- Profit (loss) carried forward -€6,725
down €6,725 (-33.8%), from €19,893 to €13,167
- Other debts +€2,994
up €2,994 (+485%), from €617 to €3,611
- Short-term financial debts +€1,159
new in 2025: €1,159
- Gross operating margin -€12,358
down €12,358, from €7,282 to -€5,077
- Taxes -€2,372
down €2,372 (-100%), from €2,372 to €0
- Financial charges -€997
down €997 (-60.5%), from €1,647 to €650
- Depreciation +€772
up €772 (+84.9%), from €910 to €1,682
- Financial income -€494
down €494 (-37.0%), from €1,336 to €841
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 | €50,641 | €29,939 | -€20,703 | -40.9% |
| Fixed assets | 21/28 | €25,674 | €25,332 | -€342 | -1.3% |
| Tangible fixed assets | 22/27 | €5,078 | €4,015 | -€1,063 | -20.9% |
| Plant, machinery and equipment | 23 | €5,078 | €4,015 | -€1,063 | -20.9% |
| Financial fixed assets | 28 | €20,597 | €21,318 | +€721 | +3.5% |
| Current assets | 29/58 | €24,967 | €4,606 | -€20,360 | -81.5% |
| Amounts receivable within one year | 40/41 | €6,288 | €85 | -€6,203 | -98.6% |
| Trade receivables | 40 | €343 | €85 | -€258 | -75.2% |
| Other amounts receivable | 41 | €5,945 | €0 | -€5,945 | -100% |
| Cash at bank and in hand | 54/58 | €4,970 | €713 | -€4,257 | -85.7% |
| Deferred charges and accrued income | 490/1 | €13,710 | €3,808 | -€9,901 | -72.2% |
| Total equity and liabilities | 10/49 | €50,641 | €29,939 | -€20,703 | -40.9% |
| Equity | 10/15 | €22,893 | €16,167 | -€6,725 | -29.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,893 | €13,167 | -€6,725 | -33.8% |
| Amounts payable | 17/49 | €27,749 | €13,772 | -€13,977 | -50.4% |
| Amounts payable within one year | 42/48 | €27,749 | €13,772 | -€13,977 | -50.4% |
| Financial debts | 43 | - | €1,159 | +€1,159 | |
| Credit institutions | 430/8 | - | €1,159 | +€1,159 | |
| Trade debts | 44 | €11,752 | €2,605 | -€9,147 | -77.8% |
| Suppliers | 440/4 | €11,752 | €2,605 | -€9,147 | -77.8% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €15,380 | €6,396 | -€8,983 | -58.4% |
| Taxes | 450/3 | €12,323 | €1,812 | -€10,511 | -85.3% |
| Remuneration and social security | 454/9 | €3,056 | €4,584 | +€1,528 | +50.0% |
| Other amounts payable | 47/48 | €617 | €3,611 | +€2,994 | +485% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €910 | €1,682 | +€772 | +84.9% |
| Other operating charges | 640/8 | €118 | €158 | +€40 | +33.9% |
| Gross operating margin | 9900 | €7,282 | -€5,077 | -€12,358 | |
| Operating profit (loss) | 9901 | €6,254 | -€6,916 | -€13,170 | |
| Financial income | 75/76B | €1,336 | €841 | -€494 | -37.0% |
| Recurring financial income | 75 | €1,336 | €841 | -€494 | -37.0% |
| Financial charges | 65/66B | €1,647 | €650 | -€997 | -60.5% |
| Recurring financial charges | 65 | €1,647 | €650 | -€997 | -60.5% |
| Profit (loss) for the period before taxes | 9903 | €5,942 | -€6,725 | -€12,668 | |
| Income taxes | 67/77 | €2,372 | €0 | -€2,372 | -100% |
| Profit (loss) for the period | 9904 | €3,571 | -€6,725 | -€10,296 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,571 | -€6,725 | -€10,296 |
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 22 October 2026 via checked.be.