DIVEYAYE: 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.
DIVEYAYE
Largest movements
- Cash -€13,403
down €13,403 (-77.2%), from €17,354 to €3,950
mainly Debts after one year (-€20,261) and Trade debts (-€12,839)
- Intangible fixed assets -€9,528
down €9,528 (-46.2%), from €20,644 to €11,116
- Tangible fixed assets -€5,758
down €5,758 (-15.3%), from €37,553 to €31,794
of which Other tangible fixed assets: -€8,633
- Deferred charges and accrued income +€1,970
new in 2025: €1,970
- Debts after one year -€20,261
down €20,261 (-32.8%), from €61,819 to €41,558
- Trade debts -€12,839
down €12,839 (-52.0%), from €24,676 to €11,836
- Profit (loss) carried forward +€8,539
up €8,539 (+21.5%), from -€39,769 to -€31,230
- Accrued charges and deferred income -€4,268
no longer reported in 2025 (was €4,268)
- Tax, wage and social debts +€2,072
up €2,072 (+41.4%), from €5,001 to €7,074
of which Taxes: +€2,072
- Gross operating margin -€11,067
down €11,067 (-19.8%), from €56,000 to €44,933
- Financial charges -€1,497
down €1,497 (-22.9%), from €6,525 to €5,028
- Other operating charges +€1,233
up €1,233 (+54.1%), from €2,279 to €3,511
- Depreciation +€699
up €699 (+2.6%), from €26,647 to €27,346
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 | €92,098 | €66,179 | -€25,920 | -28.1% |
| Fixed assets | 21/28 | €58,396 | €43,110 | -€15,286 | -26.2% |
| Intangible fixed assets | 21 | €20,644 | €11,116 | -€9,528 | -46.2% |
| Tangible fixed assets | 22/27 | €37,553 | €31,794 | -€5,758 | -15.3% |
| Plant, machinery and equipment | 23 | €18,726 | €10,336 | -€8,391 | -44.8% |
| Furniture and vehicles | 24 | - | €11,266 | +€11,266 | |
| Other tangible fixed assets | 26 | €18,826 | €10,193 | -€8,633 | -45.9% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €33,702 | €23,068 | -€10,634 | -31.6% |
| Stocks and contracts in progress | 3 | €2,940 | €3,115 | +€175 | +6.0% |
| Stocks | 30/36 | €2,940 | €3,115 | +€175 | +6.0% |
| Amounts receivable within one year | 40/41 | €13,409 | €14,033 | +€625 | +4.7% |
| Other amounts receivable | 41 | €13,409 | €14,033 | +€625 | +4.7% |
| Cash at bank and in hand | 54/58 | €17,354 | €3,950 | -€13,403 | -77.2% |
| Deferred charges and accrued income | 490/1 | - | €1,970 | +€1,970 | |
| Total equity and liabilities | 10/49 | €92,098 | €66,179 | -€25,920 | -28.1% |
| Equity | 10/15 | -€33,569 | -€25,030 | +€8,539 | +25.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,769 | -€31,230 | +€8,539 | +21.5% |
| Amounts payable | 17/49 | €125,667 | €91,208 | -€34,459 | -27.4% |
| Amounts payable after more than one year | 17 | €61,819 | €41,558 | -€20,261 | -32.8% |
| Financial debts | 170/4 | €61,819 | €41,558 | -€20,261 | -32.8% |
| Amounts payable within one year | 42/48 | €59,581 | €49,651 | -€9,930 | -16.7% |
| Current portion of amounts payable after more than one year | 42 | €29,904 | €30,741 | +€837 | +2.8% |
| Trade debts | 44 | €24,676 | €11,836 | -€12,839 | -52.0% |
| Suppliers | 440/4 | €24,676 | €11,836 | -€12,839 | -52.0% |
| Taxes, remuneration and social security | 45 | €5,001 | €7,074 | +€2,072 | +41.4% |
| Taxes | 450/3 | €1,001 | €3,074 | +€2,072 | +207% |
| Remuneration and social security | 454/9 | €4,000 | €4,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €4,268 | - | -€4,268 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,647 | €27,346 | +€699 | +2.6% |
| Other operating charges | 640/8 | €2,279 | €3,511 | +€1,233 | +54.1% |
| Gross operating margin | 9900 | €56,000 | €44,933 | -€11,067 | -19.8% |
| Operating profit (loss) | 9901 | €27,075 | €14,076 | -€12,999 | -48.0% |
| Financial income | 75/76B | €69 | €1 | -€68 | -98.6% |
| Recurring financial income | 75 | €69 | €1 | -€68 | -98.6% |
| Financial charges | 65/66B | €6,525 | €5,028 | -€1,497 | -22.9% |
| Recurring financial charges | 65 | €6,525 | €5,028 | -€1,497 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | €20,619 | €9,049 | -€11,570 | -56.1% |
| Income taxes | 67/77 | €496 | €509 | +€14 | +2.7% |
| Profit (loss) for the period | 9904 | €20,123 | €8,539 | -€11,584 | -57.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,123 | €8,539 | -€11,584 | -57.6% |
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 14 October 2026 via checked.be.