DIVERSO: 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.
DIVERSO
Largest movements
- Cash +€11,374
up €11,374 (+43.3%), from €26,264 to €37,637
mainly Receivables within one year (+€4,781) and Net result for the year (+€3,510)
- Receivables within one year -€4,781
down €4,781 (-55.2%), from €8,666 to €3,886
of which Trade receivables: -€2,931
- Tangible fixed assets -€2,588
down €2,588 (-34.1%), from €7,581 to €4,994
- Reserves +€3,510
up €3,510 (+19.1%), from €18,381 to €21,891
- Tax, wage and social debts +€2,756
up €2,756 (+1,128%), from €244 to €3,000
of which Remuneration and social security: +€3,000
- Debts after one year -€1,939
no longer reported in 2025 (was €1,939)
- Trade debts -€484
down €484 (-20.6%), from €2,354 to €1,870
- Gross operating margin -€23,158
down €23,158 (-67.6%), from €34,270 to €11,112
- Taxes -€1,334
down €1,334 (-41.3%), from €3,228 to €1,894
- Depreciation -€647
down €647 (-20.0%), from €3,235 to €2,588
- Other operating charges -€604
down €604 (-33.6%), from €1,796 to €1,192
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 | €43,526 | €47,617 | +€4,091 | +9.4% |
| Fixed assets | 21/28 | €7,581 | €4,994 | -€2,588 | -34.1% |
| Tangible fixed assets | 22/27 | €7,581 | €4,994 | -€2,588 | -34.1% |
| Plant, machinery and equipment | 23 | €2,569 | €1,496 | -€1,073 | -41.8% |
| Furniture and vehicles | 24 | €4,734 | €3,498 | -€1,236 | -26.1% |
| Other tangible fixed assets | 26 | €279 | - | -€279 | |
| Current assets | 29/58 | €35,945 | €42,624 | +€6,679 | +18.6% |
| Stocks and contracts in progress | 3 | €1,015 | €1,101 | +€86 | +8.4% |
| Stocks | 30/36 | €1,015 | €1,101 | +€86 | +8.4% |
| Amounts receivable within one year | 40/41 | €8,666 | €3,886 | -€4,781 | -55.2% |
| Trade receivables | 40 | €2,931 | - | -€2,931 | |
| Other amounts receivable | 41 | €5,735 | €3,886 | -€1,849 | -32.2% |
| Cash at bank and in hand | 54/58 | €26,264 | €37,637 | +€11,374 | +43.3% |
| Total equity and liabilities | 10/49 | €43,526 | €47,617 | +€4,091 | +9.4% |
| Equity | 10/15 | €36,981 | €40,491 | +€3,510 | +9.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €18,381 | €21,891 | +€3,510 | +19.1% |
| Distributable reserves | 133 | €18,381 | €21,891 | +€3,510 | +19.1% |
| Amounts payable | 17/49 | €6,545 | €7,126 | +€581 | +8.9% |
| Amounts payable after more than one year | 17 | €1,939 | - | -€1,939 | |
| Financial debts | 170/4 | €1,939 | - | -€1,939 | |
| Amounts payable within one year | 42/48 | €4,606 | €7,126 | +€2,520 | +54.7% |
| Current portion of amounts payable after more than one year | 42 | €2,007 | €1,939 | -€68 | -3.4% |
| Trade debts | 44 | €2,354 | €1,870 | -€484 | -20.6% |
| Suppliers | 440/4 | €2,354 | €1,870 | -€484 | -20.6% |
| Taxes, remuneration and social security | 45 | €244 | €3,000 | +€2,756 | +1,128% |
| Taxes | 450/3 | €244 | - | -€244 | |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | - | €317 | +€317 | |
| Non-recurring operating income | 76A | €4,864 | - | -€4,864 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,235 | €2,588 | -€647 | -20.0% |
| Other operating charges | 640/8 | €1,796 | €1,192 | -€604 | -33.6% |
| Gross operating margin | 9900 | €34,270 | €11,112 | -€23,158 | -67.6% |
| Operating profit (loss) | 9901 | €29,239 | €7,332 | -€21,907 | -74.9% |
| Financial income | 75/76B | €41 | €16 | -€25 | -60.5% |
| Recurring financial income | 75 | €41 | €16 | -€25 | -60.5% |
| Financial charges | 65/66B | €1,963 | €1,944 | -€19 | -1.0% |
| Recurring financial charges | 65 | €1,963 | €1,944 | -€19 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €27,316 | €5,404 | -€21,912 | -80.2% |
| Income taxes | 67/77 | €3,228 | €1,894 | -€1,334 | -41.3% |
| Profit (loss) for the period | 9904 | €24,088 | €3,510 | -€20,578 | -85.4% |
| Profit (loss) for the period to be appropriated | 9905 | €24,088 | €3,510 | -€20,578 | -85.4% |
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 18 October 2026 via checked.be.