DiveSafe-JVH: 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.
DiveSafe-JVH
Largest movements
- Deferred charges and accrued income +€2,195
up €2,195 (+732%), from €300 to €2,495
- Receivables within one year -€1,271
no longer reported in 2025 (was €1,271)
- Cash -€1,127
down €1,127 (-42.2%), from €2,672 to €1,545
mainly Deferred charges and accrued income (-€2,195) and Tax, wage and social debts (-€1,045)
- Tax, wage and social debts -€1,045
down €1,045 (-45.4%), from €2,301 to €1,256
of which Taxes: -€1,045
- Profit (loss) carried forward +€590
up €590 (+9.4%), from -€6,256 to -€5,666
- Other debts +€314
up €314 (+12.3%), from €2,554 to €2,867
- Accrued charges and deferred income -€143
no longer reported in 2025 (was €143)
- Trade debts +€82
new in 2025: €82
- Gross operating margin +€7,132
up €7,132, from -€4,962 to €2,170
- Other operating charges +€625
up €625 (+81.8%), from €764 to €1,389
- Financial charges +€71
up €71 (+58.8%), from €121 to €193
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 | €4,242 | €4,040 | -€202 | -4.8% |
| Current assets | 29/58 | €4,242 | €4,040 | -€202 | -4.8% |
| Amounts receivable within one year | 40/41 | €1,271 | - | -€1,271 | |
| Trade receivables | 40 | €1,271 | - | -€1,271 | |
| Cash at bank and in hand | 54/58 | €2,672 | €1,545 | -€1,127 | -42.2% |
| Deferred charges and accrued income | 490/1 | €300 | €2,495 | +€2,195 | +732% |
| Total equity and liabilities | 10/49 | €4,242 | €4,040 | -€202 | -4.8% |
| Equity | 10/15 | -€756 | -€166 | +€590 | +78.1% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,256 | -€5,666 | +€590 | +9.4% |
| Amounts payable | 17/49 | €4,998 | €4,205 | -€792 | -15.9% |
| Amounts payable within one year | 42/48 | €4,855 | €4,205 | -€649 | -13.4% |
| Trade debts | 44 | - | €82 | +€82 | |
| Suppliers | 440/4 | - | €82 | +€82 | |
| Taxes, remuneration and social security | 45 | €2,301 | €1,256 | -€1,045 | -45.4% |
| Taxes | 450/3 | €1,801 | €756 | -€1,045 | -58.0% |
| Remuneration and social security | 454/9 | €500 | €500 | = | 0.0% |
| Other amounts payable | 47/48 | €2,554 | €2,867 | +€314 | +12.3% |
| Accrued charges and deferred income | 492/3 | €143 | - | -€143 | |
| Other operating charges | 640/8 | €764 | €1,389 | +€625 | +81.8% |
| Gross operating margin | 9900 | -€4,962 | €2,170 | +€7,132 | |
| Operating profit (loss) | 9901 | -€5,726 | €781 | +€6,507 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €121 | €193 | +€71 | +58.8% |
| Recurring financial charges | 65 | €121 | €193 | +€71 | +58.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,848 | €590 | +€6,438 | |
| Profit (loss) for the period | 9904 | -€5,848 | €590 | +€6,438 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,848 | €590 | +€6,438 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.