DIVERSUS GROUP: 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.
DIVERSUS GROUP
Largest movements
- Receivables within one year +€214,851
up €214,851 (+87.4%), from €245,725 to €460,576
of which Other amounts receivable: +€194,040
- Cash +€14,512
up €14,512 (+73.4%), from €19,771 to €34,283
mainly Trade debts (+€130,097) and Other debts (+€57,717)
- Trade debts +€130,097
up €130,097 (+49.2%), from €264,286 to €394,384
- Other debts +€57,717
up €57,717 (+34.2%), from €169,001 to €226,717
- Reserves +€30,620
new in 2025: €30,620
of which Distributable reserves: +€30,000
- Tax, wage and social debts +€23,021
new in 2025: €23,021
- Profit (loss) carried forward -€16,031
down €16,031 (-78.1%), from €20,519 to €4,488
- Write-downs -€24,747
no longer reported in 2025 (was €24,747)
- Gross operating margin -€12,441
down €12,441 (-27.5%), from €45,196 to €32,755
- Taxes +€4,237
up €4,237 (+136%), from €3,116 to €7,353
- Depreciation +€2,131
up €2,131 (+28.2%), from €7,560 to €9,690
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 | €461,142 | €686,566 | +€225,424 | +48.9% |
| Fixed assets | 21/28 | €193,147 | €189,207 | -€3,939 | -2.0% |
| Tangible fixed assets | 22/27 | €193,147 | €189,207 | -€3,939 | -2.0% |
| Land and buildings | 22 | €184,233 | €177,125 | -€7,109 | -3.9% |
| Furniture and vehicles | 24 | €8,913 | €12,083 | +€3,169 | +35.6% |
| Current assets | 29/58 | €267,996 | €497,359 | +€229,363 | +85.6% |
| Amounts receivable within one year | 40/41 | €245,725 | €460,576 | +€214,851 | +87.4% |
| Trade receivables | 40 | €64,579 | €85,391 | +€20,811 | +32.2% |
| Other amounts receivable | 41 | €181,146 | €375,186 | +€194,040 | +107% |
| Cash at bank and in hand | 54/58 | €19,771 | €34,283 | +€14,512 | +73.4% |
| Deferred charges and accrued income | 490/1 | €2,500 | €2,500 | = | 0.0% |
| Total equity and liabilities | 10/49 | €461,142 | €686,566 | +€225,424 | +48.9% |
| Equity | 10/15 | €26,719 | €41,308 | +€14,589 | +54.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | - | €30,620 | +€30,620 | |
| Non-distributable reserves | 130/1 | - | €620 | +€620 | |
| Reserves not available under the articles | 1311 | - | €620 | +€620 | |
| Distributable reserves | 133 | - | €30,000 | +€30,000 | |
| Profit (loss) carried forward | 14 | €20,519 | €4,488 | -€16,031 | -78.1% |
| Amounts payable | 17/49 | €434,423 | €645,259 | +€210,836 | +48.5% |
| Amounts payable within one year | 42/48 | €434,423 | €645,259 | +€210,836 | +48.5% |
| Trade debts | 44 | €264,286 | €394,384 | +€130,097 | +49.2% |
| Suppliers | 440/4 | €264,286 | €394,384 | +€130,097 | +49.2% |
| Advances received on contracts in progress | 46 | €1,136 | €1,136 | -€0 | 0.0% |
| Taxes, remuneration and social security | 45 | - | €23,021 | +€23,021 | |
| Taxes | 450/3 | - | €23,021 | +€23,021 | |
| Other amounts payable | 47/48 | €169,001 | €226,717 | +€57,717 | +34.2% |
| Remuneration, social security and pensions | 62 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,560 | €9,690 | +€2,131 | +28.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €24,747 | - | -€24,747 | |
| Other operating charges | 640/8 | €387 | €637 | +€249 | +64.4% |
| Gross operating margin | 9900 | €45,196 | €32,755 | -€12,441 | -27.5% |
| Operating profit (loss) | 9901 | €12,502 | €22,028 | +€9,526 | +76.2% |
| Financial charges | 65/66B | €51 | €87 | +€36 | +70.3% |
| Recurring financial charges | 65 | €51 | €87 | +€36 | +70.3% |
| Profit (loss) for the period before taxes | 9903 | €12,451 | €21,941 | +€9,491 | +76.2% |
| Income taxes | 67/77 | €3,116 | €7,353 | +€4,237 | +136% |
| Profit (loss) for the period | 9904 | €9,335 | €14,588 | +€5,253 | +56.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,335 | €14,588 | +€5,253 | +56.3% |
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 15 October 2026 via checked.be.