DIVINE PROFESSIONAL: 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.
DIVINE PROFESSIONAL
Largest movements
- Tangible fixed assets +€40,702
up €40,702 (+897.7%), from €4,534 to €45,237
of which Other tangible fixed assets: +€42,285
- Receivables within one year +€5,366
up €5,366 (+203.7%), from €2,634 to €8,000
of which Trade receivables: +€4,506
- Other debts +€30,180
up €30,180 (+301.3%), from €10,016 to €40,197
- Profit (loss) carried forward +€14,888
up €14,888, from -€7,599 to €7,289
- Tax, wage and social debts +€825
new in 2025: €825
- Gross operating margin +€21,603
up €21,603, from -€1,671 to €19,932
- Depreciation +€2,961
up €2,961 (+273.4%), from €1,083 to €4,044
- Taxes +€828
new in 2025: €828
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,960 | €53,690 | +€45,730 | +574.5% |
| Fixed assets | 21/28 | €4,534 | €45,237 | +€40,702 | +897.7% |
| Tangible fixed assets | 22/27 | €4,534 | €45,237 | +€40,702 | +897.7% |
| Plant, machinery and equipment | 23 | €291 | €1,290 | +€999 | +343.4% |
| Furniture and vehicles | 24 | €4,243 | €1,661 | -€2,582 | -60.9% |
| Other tangible fixed assets | 26 | - | €42,285 | +€42,285 | |
| Current assets | 29/58 | €3,426 | €8,454 | +€5,028 | +146.8% |
| Amounts receivable within one year | 40/41 | €2,634 | €8,000 | +€5,366 | +203.7% |
| Trade receivables | 40 | €2,594 | €7,100 | +€4,506 | +173.7% |
| Other amounts receivable | 41 | €40 | €900 | +€860 | +2156.6% |
| Cash at bank and in hand | 54/58 | €792 | €454 | -€338 | -42.7% |
| Total equity and liabilities | 10/49 | €7,960 | €53,690 | +€45,730 | +574.5% |
| Equity | 10/15 | -€2,599 | €12,289 | +€14,888 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,599 | €7,289 | +€14,888 | |
| Amounts payable | 17/49 | €10,559 | €41,401 | +€30,842 | +292.1% |
| Amounts payable within one year | 42/48 | €10,559 | €41,401 | +€30,842 | +292.1% |
| Financial debts | 43 | - | €200 | +€200 | |
| Credit institutions | 430/8 | - | €200 | +€200 | |
| Trade debts | 44 | €543 | €180 | -€363 | -66.9% |
| Suppliers | 440/4 | €543 | €180 | -€363 | -66.9% |
| Taxes, remuneration and social security | 45 | - | €825 | +€825 | |
| Taxes | 450/3 | - | €825 | +€825 | |
| Other amounts payable | 47/48 | €10,016 | €40,197 | +€30,180 | +301.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,083 | €4,044 | +€2,961 | +273.4% |
| Gross operating margin | 9900 | -€1,671 | €19,932 | +€21,603 | |
| Operating profit (loss) | 9901 | -€2,754 | €15,888 | +€18,642 | |
| Financial income | 75/76B | €6 | €11 | +€5 | +79.1% |
| Recurring financial income | 75 | €6 | €11 | +€5 | +79.1% |
| Financial charges | 65/66B | €80 | €182 | +€102 | +127.2% |
| Recurring financial charges | 65 | €80 | €182 | +€102 | +127.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,828 | €15,716 | +€18,545 | |
| Income taxes | 67/77 | - | €828 | +€828 | |
| Profit (loss) for the period | 9904 | -€2,828 | €14,888 | +€17,716 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,828 | €14,888 | +€17,716 |
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 10 October 2026 via checked.be.