Divirsiti: 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.
What changed
Divirsiti
NACE 62.200, Computer consultancy and computer facilities management
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€2.0m
2024 · -€710,294+€2.7m
Equity
€14.8m
2024 · €12.8m+€2.0m
Cash
€10,799
2024 · €6,941+€3,858
Balance sheet total
€20.5m
2024 · €19.1m+€1.5m
Largest movements
Assets
- Financial fixed assets +€1.3m
up €1.3m (+7.0%), from €18.2m to €19.5m
Equity and liabilities
- Reserves +€2.0m
up €2.0m (+15.4%), from €12.8m to €14.7m
of which Distributable reserves: +€2.0m
- Other debts -€608,518
down €608,518 (-12.6%), from €4.8m to €4.2m
- Debts after one year +€425,000
new in 2025: €425,000
- Current portion of long-term debt -€316,477
down €316,477 (-61.3%), from €516,477 to €200,000
Income statement
- Financial income +€4.2m
up €4.2m (+446%), from €930,624 to €5.1m
of which Financial income: +€3.8m
- Financial charges +€1.6m
up €1.6m (+151%), from €1.1m to €2.6m
of which Non-recurring financial charges: +€1.6m
- Goods and materials -€60,054
down €60,054 (-23.4%), from €256,105 to €196,051
- Services and other goods +€57,365
up €57,365 (+1.8%), from €3.1m to €3.2m
- Turnover +€48,530
up €48,530 (+1.7%), from €2.9m to €3.0m
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
-€710,294
Turnover
+€48,530
Other operating income
+€46,460
Goods and materials
+€60,054
Services and other goods
-€57,365
Staff costs
-€38,975
Depreciation
+€207
Provisions
+€713
Other operating charges
+€151
Other operating items
+€51,944
Financial income
+€4.2m
Financial charges
-€1.6m
Taxes
+€10,065
Result 2025
€2.0m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€1.2m
Investment
-€1.3m
Financing
+€108,523
Cash 2024
€6,941
From operations (derived)
+€1.2m
Net result for the year
+€2.0m
Depreciation
+€34,418
Receivables after one year
-€50,892
Receivables within one year
-€148,916
Deferred charges and accrued income
-€7,070
Smaller working-capital items
-€1,910
Tax, wage and social debts
+€14,234
Other debts
-€608,518
Investment (derived)
-€1.3m
Investment in fixed assets (net)
-€1.3m
Financing
+€108,523
Debts after one year
+€425,000
Current portion of long-term debt
-€316,477
Cash 2025
€10,799
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,063,629 | €20,546,857 | +€1.5m | +7.8% |
| Fixed assets | 21/28 | €18,302,475 | €19,574,968 | +€1.3m | +7.0% |
| Tangible fixed assets | 22/27 | €60,394 | €60,687 | +€294 | +0.5% |
| Plant, machinery and equipment | 23 | €7,594 | €12,126 | +€4,532 | +59.7% |
| Furniture and vehicles | 24 | €9,811 | €6,093 | -€3,718 | -37.9% |
| Other tangible fixed assets | 26 | €42,989 | €42,469 | -€520 | -1.2% |
| Financial fixed assets | 28 | €18,242,081 | €19,514,281 | +€1.3m | +7.0% |
| Affiliated companies | 280/1 | €18,242,081 | €19,514,281 | +€1.3m | +7.0% |
| Participating interests | 280 | €18,242,081 | €19,514,281 | +€1.3m | +7.0% |
| Current assets | 29/58 | €761,154 | €971,889 | +€210,735 | +27.7% |
| Amounts receivable after more than one year | 29 | - | €50,892 | +€50,892 | |
| Other amounts receivable | 291 | - | €50,892 | +€50,892 | |
| Amounts receivable within one year | 40/41 | €748,404 | €897,320 | +€148,916 | +19.9% |
| Trade receivables | 40 | €701,218 | €708,956 | +€7,738 | +1.1% |
| Other amounts receivable | 41 | €47,186 | €188,364 | +€141,178 | +299% |
| Cash at bank and in hand | 54/58 | €6,941 | €10,799 | +€3,858 | +55.6% |
| Deferred charges and accrued income | 490/1 | €5,809 | €12,878 | +€7,070 | +122% |
| Total equity and liabilities | 10/49 | €19,063,629 | €20,546,857 | +€1.5m | +7.8% |
| Equity | 10/15 | €12,833,796 | €14,804,696 | +€2.0m | +15.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €12,771,700 | €14,742,600 | +€2.0m | +15.4% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €12,765,500 | €14,736,400 | +€2.0m | +15.4% |
| Profit (loss) carried forward | 14 | €96 | €96 | = | 0.0% |
| Provisions and deferred taxes | 16 | €813 | €482 | -€331 | -40.7% |
| Provisions for liabilities and charges | 160/5 | €813 | €482 | -€331 | -40.7% |
| Pensions and similar obligations | 160 | €813 | €482 | -€331 | -40.7% |
| Amounts payable | 17/49 | €6,229,020 | €5,741,679 | -€487,341 | -7.8% |
| Amounts payable after more than one year | 17 | - | €425,000 | +€425,000 | |
| Other amounts payable | 178/9 | - | €425,000 | +€425,000 | |
| Amounts payable within one year | 42/48 | €6,229,020 | €5,316,679 | -€912,341 | -14.6% |
| Current portion of amounts payable after more than one year | 42 | €516,477 | €200,000 | -€316,477 | -61.3% |
| Trade debts | 44 | €740,178 | €738,599 | -€1,580 | -0.2% |
| Suppliers | 440/4 | €740,178 | €738,599 | -€1,580 | -0.2% |
| Taxes, remuneration and social security | 45 | €135,199 | €149,433 | +€14,234 | +10.5% |
| Taxes | 450/3 | €12,316 | €21,916 | +€9,600 | +77.9% |
| Remuneration and social security | 454/9 | €122,883 | €127,517 | +€4,635 | +3.8% |
| Other amounts payable | 47/48 | €4,837,166 | €4,228,648 | -€608,518 | -12.6% |
| Operating income | 70/76A | €3,368,823 | €3,515,758 | +€146,934 | +4.4% |
| Turnover | 70 | €2,938,849 | €2,987,378 | +€48,530 | +1.7% |
| Other operating income | 74 | €429,975 | €476,435 | +€46,460 | +10.8% |
| Non-recurring operating income | 76A | - | €51,944 | +€51,944 | |
| Operating charges | 60/66A | €3,945,513 | €3,980,728 | +€35,216 | +0.9% |
| Goods for resale, raw materials and consumables | 60 | €256,105 | €196,051 | -€60,054 | -23.4% |
| Purchases | 600/8 | €256,105 | €196,051 | -€60,054 | -23.4% |
| Services and other goods | 61 | €3,125,440 | €3,182,805 | +€57,365 | +1.8% |
| Remuneration, social security and pensions | 62 | €525,889 | €564,865 | +€38,975 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,625 | €34,418 | -€207 | -0.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €382 | -€331 | -€713 | |
| Other operating charges | 640/8 | €3,072 | €2,921 | -€151 | -4.9% |
| Operating profit (loss) | 9901 | -€576,689 | -€464,971 | +€111,718 | +19.4% |
| Financial income | 75/76B | €930,624 | €5,085,031 | +€4.2m | +446% |
| Recurring financial income | 75 | €792,917 | €4,614,523 | +€3.8m | +482% |
| Income from financial fixed assets | 750 | €792,917 | €4,613,631 | +€3.8m | +482% |
| Income from current assets | 751 | - | €892 | +€892 | |
| Non-recurring financial income | 76B | €137,707 | €470,508 | +€332,801 | +242% |
| Financial charges | 65/66B | €1,053,358 | €2,648,355 | +€1.6m | +151% |
| Recurring financial charges | 65 | €210,244 | €233,312 | +€23,069 | +11.0% |
| Debt charges | 650 | €208,951 | €231,911 | +€22,959 | +11.0% |
| Other financial charges | 652/9 | €1,292 | €1,402 | +€109 | +8.5% |
| Non-recurring financial charges | 66B | €843,114 | €2,415,042 | +€1.6m | +186% |
| Profit (loss) for the period before taxes | 9903 | -€699,423 | €1,971,706 | +€2.7m | |
| Income taxes | 67/77 | €10,871 | €806 | -€10,065 | -92.6% |
| Taxes | 670/3 | €10,871 | €806 | -€10,065 | -92.6% |
| Profit (loss) for the period | 9904 | -€710,294 | €1,970,900 | +€2.7m | |
| Profit (loss) for the period to be appropriated | 9905 | -€710,294 | €1,970,900 | +€2.7m |
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 16 October 2026 via checked.be.