DIVERTI: 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.
DIVERTI
Largest movements
- Tangible fixed assets -€322
down €322 (-20.8%), from €1,543 to €1,221
of which Other tangible fixed assets: -€257
- Deferred charges and accrued income -€175
no longer reported in 2025 (was €175)
- Receivables within one year +€56
up €56 (+4.1%), from €1,345 to €1,401
- Profit (loss) carried forward -€5,302
down €5,302 (-4.3%), from -€122,716 to -€128,017
- Other debts +€4,395
up €4,395 (+6.8%), from €64,864 to €69,259
- Trade debts +€614
up €614 (+84.9%), from €724 to €1,339
- Tax, wage and social debts -€370
down €370 (-27.0%), from €1,367 to €998
- Accrued charges and deferred income +€200
up €200 (+66.7%), from €300 to €500
- Gross operating margin -€1,246
down €1,246 (-45.9%), from -€2,712 to -€3,957
- Other operating charges -€176
down €176 (-25.3%), from €696 to €520
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 | €3,140 | €2,678 | -€462 | -14.7% |
| Fixed assets | 21/28 | €1,543 | €1,221 | -€322 | -20.8% |
| Tangible fixed assets | 22/27 | €1,543 | €1,221 | -€322 | -20.8% |
| Furniture and vehicles | 24 | €65 | - | -€65 | |
| Other tangible fixed assets | 26 | €1,478 | €1,221 | -€257 | -17.4% |
| Current assets | 29/58 | €1,598 | €1,457 | -€140 | -8.8% |
| Amounts receivable within one year | 40/41 | €1,345 | €1,401 | +€56 | +4.1% |
| Other amounts receivable | 41 | €1,345 | €1,401 | +€56 | +4.1% |
| Cash at bank and in hand | 54/58 | €78 | €56 | -€22 | -27.7% |
| Deferred charges and accrued income | 490/1 | €175 | - | -€175 | |
| Total equity and liabilities | 10/49 | €3,140 | €2,678 | -€462 | -14.7% |
| Equity | 10/15 | -€104,116 | -€109,417 | -€5,302 | -5.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€122,716 | -€128,017 | -€5,302 | -4.3% |
| Amounts payable | 17/49 | €107,256 | €112,096 | +€4,840 | +4.5% |
| Amounts payable after more than one year | 17 | €40,000 | €40,000 | = | 0.0% |
| Financial debts | 170/4 | €40,000 | €40,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €66,956 | €71,596 | +€4,640 | +6.9% |
| Trade debts | 44 | €724 | €1,339 | +€614 | +84.9% |
| Suppliers | 440/4 | €724 | €1,339 | +€614 | +84.9% |
| Taxes, remuneration and social security | 45 | €1,367 | €998 | -€370 | -27.0% |
| Taxes | 450/3 | €1,367 | €998 | -€370 | -27.0% |
| Other amounts payable | 47/48 | €64,864 | €69,259 | +€4,395 | +6.8% |
| Accrued charges and deferred income | 492/3 | €300 | €500 | +€200 | +66.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €343 | €322 | -€22 | -6.3% |
| Other operating charges | 640/8 | €696 | €520 | -€176 | -25.3% |
| Gross operating margin | 9900 | -€2,712 | -€3,957 | -€1,246 | -45.9% |
| Operating profit (loss) | 9901 | -€3,750 | -€4,799 | -€1,049 | -28.0% |
| Financial charges | 65/66B | €503 | €503 | -€0 | -0.1% |
| Recurring financial charges | 65 | €503 | €503 | -€0 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,254 | -€5,302 | -€1,048 | -24.6% |
| Profit (loss) for the period | 9904 | -€4,254 | -€5,302 | -€1,048 | -24.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,254 | -€5,302 | -€1,048 | -24.6% |
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 13 October 2026 via checked.be.