DiversLeuven: what changed
DiversLeuven
Largest movements
- Cash -€1.0m
down €1.0m (-55.4%), from €1.8m to €820,310
mainly Net result for the year (-€735,258) and Accrued charges and deferred income (-€130,674)
- Receivables within one year +€77,250
up €77,250 (+146%), from €52,886 to €130,135
of which Other amounts receivable: +€78,215
- Profit (loss) carried forward -€458,251
down €458,251 (-55.2%), from €830,347 to €372,096
- Reserves -€277,006
down €277,006 (-83.3%), from €332,589 to €55,582
- Accrued charges and deferred income -€130,674
down €130,674 (-61.6%), from €211,972 to €81,298
- Debts within one year -€71,648
down €71,648 (-14.1%), from €508,282 to €436,633
of which Trade debts: -€78,013
- Gross operating margin -€1.0m
down €1.0m (-44.8%), from €2.3m to €1.3m
- Staff costs +€181,683
up €181,683 (+10.2%), from €1.8m to €2.0m
- Other operating charges -€26,166
down €26,166 (-34.4%), from €76,101 to €49,935
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,916,270 | €978,690 | -€937,580 | -48.9% |
| Fixed assets | 21/28 | €18,393 | €14,343 | -€4,050 | -22.0% |
| Tangible fixed assets | 22/27 | €9,272 | €5,222 | -€4,050 | -43.7% |
| Plant, machinery and equipment | 23 | €6,736 | €3,174 | -€3,562 | -52.9% |
| Furniture and vehicles | 24 | €2,536 | €2,048 | -€488 | -19.2% |
| Financial fixed assets | 28 | €9,121 | €9,121 | = | 0.0% |
| Current assets | 29/58 | €1,897,877 | €964,347 | -€933,530 | -49.2% |
| Stocks and contracts in progress | 3 | €5,891 | €8,928 | +€3,037 | +51.6% |
| Stocks | 30/36 | €5,891 | €8,928 | +€3,037 | +51.6% |
| Amounts receivable within one year | 40/41 | €52,886 | €130,135 | +€77,250 | +146% |
| Trade receivables | 40 | €16,652 | €15,686 | -€966 | -5.8% |
| Other amounts receivable | 41 | €36,234 | €114,449 | +€78,215 | +216% |
| Cash at bank and in hand | 54/58 | €1,837,681 | €820,310 | -€1.0m | -55.4% |
| Deferred charges and accrued income | 490/1 | €1,419 | €4,974 | +€3,554 | +250% |
| Total equity and liabilities | 10/49 | €1,916,270 | €978,690 | -€937,580 | -48.9% |
| Equity | 10/15 | €1,196,016 | €460,759 | -€735,258 | -61.5% |
| Contributions | 10/11 | €33,081 | €33,081 | = | 0.0% |
| Capital | 10 | €33,081 | €33,081 | = | 0.0% |
| Reserves | 13 | €332,589 | €55,582 | -€277,006 | -83.3% |
| Profit (loss) carried forward | 14 | €830,347 | €372,096 | -€458,251 | -55.2% |
| Amounts payable | 17/49 | €720,253 | €517,931 | -€202,322 | -28.1% |
| Amounts payable within one year | 42/48 | €508,282 | €436,633 | -€71,648 | -14.1% |
| Trade debts | 44 | €173,474 | €95,460 | -€78,013 | -45.0% |
| Suppliers | 440/4 | €173,474 | €95,460 | -€78,013 | -45.0% |
| Advances received on contracts in progress | 46 | €320 | €320 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €276,376 | €340,853 | +€64,477 | +23.3% |
| Taxes | 450/3 | €46,510 | €46,925 | +€415 | +0.9% |
| Remuneration and social security | 454/9 | €229,866 | €293,928 | +€64,063 | +27.9% |
| Accrued charges and deferred income | 492/3 | €211,972 | €81,298 | -€130,674 | -61.6% |
| Remuneration, social security and pensions | 62 | €1,780,383 | €1,962,066 | +€181,683 | +10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,822 | €4,050 | -€3,771 | -48.2% |
| Other operating charges | 640/8 | €76,101 | €49,935 | -€26,166 | -34.4% |
| Non-recurring operating charges | 66A | €2,308 | - | -€2,308 | |
| Gross operating margin | 9900 | €2,313,401 | €1,276,178 | -€1.0m | -44.8% |
| Operating profit (loss) | 9901 | €446,788 | -€739,873 | -€1.2m | |
| Financial income | 75/76B | €4,663 | €6,710 | +€2,046 | +43.9% |
| Recurring financial income | 75 | €4,663 | €6,710 | +€2,046 | +43.9% |
| Financial charges | 65/66B | €1,162 | €2,094 | +€932 | +80.2% |
| Recurring financial charges | 65 | €1,162 | €2,094 | +€932 | +80.2% |
| Profit (loss) for the period before taxes | 9903 | €450,289 | -€735,258 | -€1.2m | |
| Profit (loss) for the period | 9904 | €450,289 | -€735,258 | -€1.2m | |
| Profit (loss) for the period to be appropriated | 9905 | €450,289 | -€735,258 | -€1.2m |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.