DiViLoMa: what changed
Two fiscal 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.
What changed
DiViLoMa
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€675,016
2024 · €627,052+€47,963
Equity
€15.8m
2024 · €15.5m+€285,016
Cash
€187,790
2024 · €329,090-€141,300
Balance sheet total
€16.5m
2024 · €16.4m+€100,618
Largest movements
Assets
- Receivables within one year +€240,137
up €240,137 (+2388.9%), from €10,052 to €250,189
Equity and liabilities
- Debts after one year -€285,718
down €285,718 (-100.0%), from €285,718 to €0
- Current portion of long-term debt -€285,710
down €285,710 (-50.0%), from €571,428 to €285,718
- Reserves +€285,016
up €285,016 (+3.8%), from €7.5m to €7.8m
- Other debts +€273,000
up €273,000, from €0 to €273,000
Income statement
No income-statement line moved by more than 1% of the activity.
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.
Result 2024
€627,052
Other operating charges
-€44
Other operating items
-€15,876
Financial income
+€52,863
Financial charges
+€11,020
Result 2025
€675,016
Cash bridge derived
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.
From operations
+€820,128
Investment
€0
Financing
-€961,428
Cash 2024
€329,090
From operations (derived)
+€820,128
Net result for the year
+€675,016
Receivables within one year
-€240,137
Deferred charges and accrued income
-€1,781
Trade debts
-€2,993
Tax, wage and social debts
+€117,000
Other debts
+€273,000
Accrued charges and deferred income
+€23
Financing
-€961,428
Debts after one year
-€285,718
Current portion of long-term debt
-€285,710
Contributions, distributions and other
-€390,000
Cash 2025
€187,790
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,354,180 | €16,454,797 | +€100,618 | +0.6% |
| Fixed assets | 21/28 | €16,000,000 | €16,000,000 | = | 0.0% |
| Financial fixed assets | 28 | €16,000,000 | €16,000,000 | = | 0.0% |
| Affiliated companies | 280/1 | €16,000,000 | €16,000,000 | = | 0.0% |
| Participating interests | 280 | €16,000,000 | €16,000,000 | = | 0.0% |
| Current assets | 29/58 | €354,180 | €454,797 | +€100,618 | +28.4% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €10,052 | €250,189 | +€240,137 | +2388.9% |
| Other amounts receivable | 41 | €10,052 | €250,189 | +€240,137 | +2388.9% |
| Cash at bank and in hand | 54/58 | €329,090 | €187,790 | -€141,300 | -42.9% |
| Deferred charges and accrued income | 490/1 | €15,038 | €16,819 | +€1,781 | +11.8% |
| Total equity and liabilities | 10/49 | €16,354,180 | €16,454,797 | +€100,618 | +0.6% |
| Equity | 10/15 | €15,494,041 | €15,779,056 | +€285,016 | +1.8% |
| Contributions | 10/11 | €8,000,000 | €8,000,000 | = | 0.0% |
| Reserves | 13 | €7,494,041 | €7,779,056 | +€285,016 | +3.8% |
| Distributable reserves | 133 | €7,494,041 | €7,779,056 | +€285,016 | +3.8% |
| Amounts payable | 17/49 | €860,139 | €675,741 | -€184,398 | -21.4% |
| Amounts payable after more than one year | 17 | €285,718 | €0 | -€285,718 | -100.0% |
| Financial debts | 170/4 | €285,718 | €0 | -€285,718 | -100.0% |
| Credit institutions | 173 | €285,718 | €0 | -€285,718 | -100.0% |
| Amounts payable within one year | 42/48 | €574,421 | €675,718 | +€101,297 | +17.6% |
| Current portion of amounts payable after more than one year | 42 | €571,428 | €285,718 | -€285,710 | -50.0% |
| Trade debts | 44 | €2,993 | €0 | -€2,993 | -100.0% |
| Suppliers | 440/4 | €2,993 | €0 | -€2,993 | -100.0% |
| Taxes, remuneration and social security | 45 | - | €117,000 | +€117,000 | |
| Taxes | 450/3 | - | €117,000 | +€117,000 | |
| Other amounts payable | 47/48 | €0 | €273,000 | +€273,000 | |
| Accrued charges and deferred income | 492/3 | - | €23 | +€23 | |
| Operating charges | 60/66A | €13,893 | €29,813 | +€15,920 | +114.6% |
| Services and other goods | 61 | €12,447 | €28,322 | +€15,876 | +127.6% |
| Other operating charges | 640/8 | €1,446 | €1,491 | +€44 | +3.1% |
| Operating profit (loss) | 9901 | -€13,893 | -€29,813 | -€15,920 | -114.6% |
| Financial income | 75/76B | €665,090 | €717,953 | +€52,863 | +7.9% |
| Recurring financial income | 75 | €665,090 | €717,953 | +€52,863 | +7.9% |
| Income from financial fixed assets | 750 | €650,000 | €700,000 | +€50,000 | +7.7% |
| Income from current assets | 751 | €15,090 | €17,927 | +€2,837 | +18.8% |
| Other financial income | 752/9 | - | €26 | +€26 | |
| Financial charges | 65/66B | €24,145 | €13,124 | -€11,020 | -45.6% |
| Recurring financial charges | 65 | €24,145 | €13,124 | -€11,020 | -45.6% |
| Debt charges | 650 | €23,431 | €12,367 | -€11,064 | -47.2% |
| Other financial charges | 652/9 | €713 | €757 | +€44 | +6.2% |
| Profit (loss) for the period before taxes | 9903 | €627,052 | €675,016 | +€47,963 | +7.6% |
| Profit (loss) for the period | 9904 | €627,052 | €675,016 | +€47,963 | +7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €627,052 | €675,016 | +€47,963 | +7.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.