DIVERTO: 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.
DIVERTO
Largest movements
- Cash +€73,185
up €73,185 (+69.1%), from €105,937 to €179,122
mainly Net result for the year (+€52,065) and Receivables within one year (+€45,341)
- Tangible fixed assets -€45,416
down €45,416 (-51.6%), from €88,058 to €42,642
of which Furniture and vehicles: -€27,795
- Receivables within one year -€45,341
down €45,341 (-42.1%), from €107,606 to €62,265
of which Other amounts receivable: -€56,595
- Stocks and contracts +€6,119
up €6,119 (+82.4%), from €7,422 to €13,541
- Reserves +€40,065
up €40,065 (+46.3%), from €86,520 to €126,585
- Tax, wage and social debts -€25,804
down €25,804 (-31.0%), from €83,106 to €57,302
of which Remuneration and social security: -€30,647
- Other debts -€10,743
down €10,743 (-18.2%), from €58,869 to €48,126
- Debts after one year -€7,304
no longer reported in 2025 (was €7,304)
- Current portion of long-term debt -€4,971
down €4,971 (-40.5%), from €12,275 to €7,304
- Gross operating margin -€40,485
down €40,485 (-22.5%), from €180,305 to €139,820
- Other operating charges +€19,114
up €19,114 (+583%), from €3,278 to €22,392
- Staff costs -€9,781
down €9,781 (-43.3%), from €22,602 to €12,821
- Taxes -€8,015
down €8,015 (-30.7%), from €26,138 to €18,123
- Depreciation -€5,701
down €5,701 (-15.7%), from €36,411 to €30,710
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 | €310,882 | €299,496 | -€11,386 | -3.7% |
| Fixed assets | 21/28 | €88,058 | €42,642 | -€45,416 | -51.6% |
| Tangible fixed assets | 22/27 | €88,058 | €42,642 | -€45,416 | -51.6% |
| Land and buildings | 22 | €7,038 | €5,279 | -€1,760 | -25.0% |
| Plant, machinery and equipment | 23 | €36,527 | €21,394 | -€15,133 | -41.4% |
| Furniture and vehicles | 24 | €40,952 | €13,158 | -€27,795 | -67.9% |
| Other tangible fixed assets | 26 | €3,540 | €2,812 | -€728 | -20.6% |
| Current assets | 29/58 | €222,824 | €256,854 | +€34,029 | +15.3% |
| Stocks and contracts in progress | 3 | €7,422 | €13,541 | +€6,119 | +82.4% |
| Stocks | 30/36 | €7,422 | €13,541 | +€6,119 | +82.4% |
| Amounts receivable within one year | 40/41 | €107,606 | €62,265 | -€45,341 | -42.1% |
| Trade receivables | 40 | €8,630 | €19,884 | +€11,254 | +130% |
| Other amounts receivable | 41 | €98,976 | €42,382 | -€56,595 | -57.2% |
| Cash at bank and in hand | 54/58 | €105,937 | €179,122 | +€73,185 | +69.1% |
| Deferred charges and accrued income | 490/1 | €1,859 | €1,924 | +€66 | +3.5% |
| Total equity and liabilities | 10/49 | €310,882 | €299,496 | -€11,386 | -3.7% |
| Equity | 10/15 | €135,120 | €175,185 | +€40,065 | +29.7% |
| Contributions | 10/11 | €48,600 | €48,600 | = | 0.0% |
| Reserves | 13 | €86,520 | €126,585 | +€40,065 | +46.3% |
| Distributable reserves | 133 | €86,520 | €126,585 | +€40,065 | +46.3% |
| Amounts payable | 17/49 | €175,762 | €124,311 | -€51,451 | -29.3% |
| Amounts payable after more than one year | 17 | €7,304 | - | -€7,304 | |
| Financial debts | 170/4 | €7,304 | - | -€7,304 | |
| Amounts payable within one year | 42/48 | €168,458 | €124,311 | -€44,147 | -26.2% |
| Current portion of amounts payable after more than one year | 42 | €12,275 | €7,304 | -€4,971 | -40.5% |
| Trade debts | 44 | €14,208 | €11,579 | -€2,630 | -18.5% |
| Suppliers | 440/4 | €14,208 | €11,579 | -€2,630 | -18.5% |
| Taxes, remuneration and social security | 45 | €83,106 | €57,302 | -€25,804 | -31.0% |
| Taxes | 450/3 | €47,512 | €52,355 | +€4,843 | +10.2% |
| Remuneration and social security | 454/9 | €35,594 | €4,947 | -€30,647 | -86.1% |
| Other amounts payable | 47/48 | €58,869 | €48,126 | -€10,743 | -18.2% |
| Non-recurring operating income | 76A | €6,203 | €8,461 | +€2,258 | +36.4% |
| Remuneration, social security and pensions | 62 | €22,602 | €12,821 | -€9,781 | -43.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,411 | €30,710 | -€5,701 | -15.7% |
| Other operating charges | 640/8 | €3,278 | €22,392 | +€19,114 | +583% |
| Non-recurring operating charges | 66A | €1,285 | - | -€1,285 | |
| Gross operating margin | 9900 | €180,305 | €139,820 | -€40,485 | -22.5% |
| Operating profit (loss) | 9901 | €116,730 | €73,898 | -€42,832 | -36.7% |
| Financial income | 75/76B | €36 | €8 | -€28 | -77.5% |
| Recurring financial income | 75 | €36 | €8 | -€28 | -77.5% |
| Financial charges | 65/66B | €3,399 | €3,718 | +€319 | +9.4% |
| Recurring financial charges | 65 | €3,399 | €3,718 | +€319 | +9.4% |
| Profit (loss) for the period before taxes | 9903 | €113,367 | €70,188 | -€43,179 | -38.1% |
| Income taxes | 67/77 | €26,138 | €18,123 | -€8,015 | -30.7% |
| Profit (loss) for the period | 9904 | €87,229 | €52,065 | -€35,164 | -40.3% |
| Profit (loss) for the period to be appropriated | 9905 | €87,229 | €52,065 | -€35,164 | -40.3% |
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 20 October 2026 via checked.be.