DIVERSITY SERVICES CONCEPT: 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.
DIVERSITY SERVICES CONCEPT
Largest movements
- Receivables within one year +€21,674
up €21,674 (+9.6%), from €225,655 to €247,329
of which Other amounts receivable: +€24,905
- Stocks and contracts +€15,942
up €15,942 (+21.2%), from €75,312 to €91,254
- Cash -€6,928
down €6,928 (-25.0%), from €27,686 to €20,757
mainly Receivables within one year (-€21,674) and Investment in fixed assets (net) (-€16,057)
- Advances received +€16,200
new in 2025: €16,200
- Tax, wage and social debts +€11,230
up €11,230 (+10.9%), from €103,314 to €114,544
of which Remuneration and social security: +€17,028
- Gross operating margin +€59,138
up €59,138 (+22.4%), from €264,420 to €323,558
- Staff costs +€52,500
up €52,500 (+24.9%), from €210,905 to €263,405
- Financial charges +€16,215
up €16,215 (+442.9%), from €3,661 to €19,876
- Other operating charges +€7,692
up €7,692 (+325.4%), from €2,364 to €10,056
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 | €371,367 | €405,700 | +€34,333 | +9.2% |
| Fixed assets | 21/28 | €38,040 | €39,857 | +€1,817 | +4.8% |
| Tangible fixed assets | 22/27 | €25,420 | €25,303 | -€117 | -0.5% |
| Plant, machinery and equipment | 23 | €4,603 | €4,892 | +€290 | +6.3% |
| Furniture and vehicles | 24 | €20,817 | €10,583 | -€10,234 | -49.2% |
| Leasing and similar rights | 25 | - | €9,827 | +€9,827 | |
| Financial fixed assets | 28 | €12,620 | €14,554 | +€1,934 | +15.3% |
| Current assets | 29/58 | €333,327 | €365,844 | +€32,516 | +9.8% |
| Stocks and contracts in progress | 3 | €75,312 | €91,254 | +€15,942 | +21.2% |
| Stocks | 30/36 | €75,312 | €91,254 | +€15,942 | +21.2% |
| Amounts receivable within one year | 40/41 | €225,655 | €247,329 | +€21,674 | +9.6% |
| Trade receivables | 40 | €47,435 | €44,205 | -€3,230 | -6.8% |
| Other amounts receivable | 41 | €178,219 | €203,124 | +€24,905 | +14.0% |
| Cash at bank and in hand | 54/58 | €27,686 | €20,757 | -€6,928 | -25.0% |
| Deferred charges and accrued income | 490/1 | €4,675 | €6,504 | +€1,829 | +39.1% |
| Total equity and liabilities | 10/49 | €371,367 | €405,700 | +€34,333 | +9.2% |
| Equity | 10/15 | €165,801 | €168,715 | +€2,914 | +1.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €19,063 | €21,976 | +€2,914 | +15.3% |
| 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 | €17,203 | €20,116 | +€2,914 | +16.9% |
| Profit (loss) carried forward | 14 | €128,138 | €128,138 | = | 0.0% |
| Amounts payable | 17/49 | €205,566 | €236,986 | +€31,420 | +15.3% |
| Amounts payable after more than one year | 17 | €5,805 | €6,555 | +€750 | +12.9% |
| Financial debts | 170/4 | €5,805 | €6,555 | +€750 | +12.9% |
| Amounts payable within one year | 42/48 | €199,761 | €230,430 | +€30,669 | +15.4% |
| Current portion of amounts payable after more than one year | 42 | €4,511 | €8,203 | +€3,692 | +81.8% |
| Financial debts | 43 | - | €1,240 | +€1,240 | |
| Credit institutions | 430/8 | - | €1,240 | +€1,240 | |
| Trade debts | 44 | €91,936 | €90,243 | -€1,692 | -1.8% |
| Suppliers | 440/4 | €91,936 | €90,243 | -€1,692 | -1.8% |
| Advances received on contracts in progress | 46 | - | €16,200 | +€16,200 | |
| Taxes, remuneration and social security | 45 | €103,314 | €114,544 | +€11,230 | +10.9% |
| Taxes | 450/3 | €55,612 | €49,814 | -€5,798 | -10.4% |
| Remuneration and social security | 454/9 | €47,702 | €64,730 | +€17,028 | +35.7% |
| Remuneration, social security and pensions | 62 | €210,905 | €263,405 | +€52,500 | +24.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,082 | €14,240 | -€842 | -5.6% |
| Other operating charges | 640/8 | €2,364 | €10,056 | +€7,692 | +325.4% |
| Gross operating margin | 9900 | €264,420 | €323,558 | +€59,138 | +22.4% |
| Operating profit (loss) | 9901 | €36,069 | €35,857 | -€212 | -0.6% |
| Financial income | 75/76B | €20 | €43 | +€24 | +122.3% |
| Recurring financial income | 75 | €20 | €43 | +€24 | +122.3% |
| Financial charges | 65/66B | €3,661 | €19,876 | +€16,215 | +442.9% |
| Recurring financial charges | 65 | €3,661 | €19,876 | +€16,215 | +442.9% |
| Profit (loss) for the period before taxes | 9903 | €32,427 | €16,025 | -€16,402 | -50.6% |
| Income taxes | 67/77 | €15,224 | €13,111 | -€2,113 | -13.9% |
| Profit (loss) for the period | 9904 | €17,203 | €2,914 | -€14,289 | -83.1% |
| Profit (loss) for the period to be appropriated | 9905 | €17,203 | €2,914 | -€14,289 | -83.1% |
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 11 October 2026 via checked.be.