DIVIS: 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.
DIVIS
Largest movements
- Receivables after one year -€23,333
down €23,333 (-33.3%), from €70,000 to €46,667
- Cash +€21,580
up €21,580 (+32.3%), from €66,863 to €88,442
mainly Other debts (+€41,285) and Receivables after one year (+€23,333)
- Tangible fixed assets -€9,532
down €9,532 (-21.9%), from €43,462 to €33,930
of which Furniture and vehicles: -€6,270
- Other debts +€41,285
up €41,285 (+306.5%), from €13,471 to €54,757
- Reserves -€37,286
down €37,286 (-23.0%), from €161,822 to €124,536
- Current portion of long-term debt -€4,761
down €4,761 (-57.5%), from €8,286 to €3,525
- Debts after one year -€3,525
down €3,525 (-100.0%), from €3,525 to €0
- Accrued charges and deferred income -€2,037
down €2,037 (-70.7%), from €2,882 to €845
- Gross operating margin -€10,610
down €10,610 (-22.7%), from €46,736 to €36,126
- Taxes -€2,179
down €2,179 (-20.8%), from €10,466 to €8,287
- Financial charges -€570
down €570 (-55.9%), from €1,019 to €449
- Other operating charges +€511
up €511 (+61.5%), from €830 to €1,340
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 | €202,000 | €192,895 | -€9,105 | -4.5% |
| Fixed assets | 21/28 | €43,462 | €33,930 | -€9,532 | -21.9% |
| Tangible fixed assets | 22/27 | €43,462 | €33,930 | -€9,532 | -21.9% |
| Plant, machinery and equipment | 23 | €18,882 | €15,621 | -€3,262 | -17.3% |
| Furniture and vehicles | 24 | €24,580 | €18,310 | -€6,270 | -25.5% |
| Current assets | 29/58 | €158,538 | €158,965 | +€427 | +0.3% |
| Amounts receivable after more than one year | 29 | €70,000 | €46,667 | -€23,333 | -33.3% |
| Other amounts receivable | 291 | €70,000 | €46,667 | -€23,333 | -33.3% |
| Amounts receivable within one year | 40/41 | €20,685 | €22,655 | +€1,970 | +9.5% |
| Trade receivables | 40 | €19,411 | €1,691 | -€17,720 | -91.3% |
| Other amounts receivable | 41 | €1,274 | €20,964 | +€19,690 | +1545.6% |
| Cash at bank and in hand | 54/58 | €66,863 | €88,442 | +€21,580 | +32.3% |
| Deferred charges and accrued income | 490/1 | €990 | €1,201 | +€211 | +21.3% |
| Total equity and liabilities | 10/49 | €202,000 | €192,895 | -€9,105 | -4.5% |
| Equity | 10/15 | €168,022 | €130,736 | -€37,286 | -22.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €161,822 | €124,536 | -€37,286 | -23.0% |
| Distributable reserves | 133 | €161,822 | €124,536 | -€37,286 | -23.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €33,978 | €62,160 | +€28,182 | +82.9% |
| Amounts payable after more than one year | 17 | €3,525 | €0 | -€3,525 | -100.0% |
| Financial debts | 170/4 | €3,525 | €0 | -€3,525 | -100.0% |
| Amounts payable within one year | 42/48 | €27,571 | €61,315 | +€33,744 | +122.4% |
| Current portion of amounts payable after more than one year | 42 | €8,286 | €3,525 | -€4,761 | -57.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €4,055 | €2,241 | -€1,814 | -44.7% |
| Suppliers | 440/4 | €4,055 | €2,241 | -€1,814 | -44.7% |
| Taxes, remuneration and social security | 45 | €1,758 | €792 | -€966 | -54.9% |
| Taxes | 450/3 | €1,758 | €792 | -€966 | -54.9% |
| Other amounts payable | 47/48 | €13,471 | €54,757 | +€41,285 | +306.5% |
| Accrued charges and deferred income | 492/3 | €2,882 | €845 | -€2,037 | -70.7% |
| Non-recurring operating income | 76A | €0 | €268 | +€268 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,345 | €10,445 | +€100 | +1.0% |
| Other operating charges | 640/8 | €830 | €1,340 | +€511 | +61.5% |
| Non-recurring operating charges | 66A | €660 | €0 | -€660 | -100.0% |
| Gross operating margin | 9900 | €46,736 | €36,126 | -€10,610 | -22.7% |
| Operating profit (loss) | 9901 | €34,901 | €24,341 | -€10,560 | -30.3% |
| Financial income | 75/76B | €2,048 | €1,865 | -€183 | -9.0% |
| Recurring financial income | 75 | €2,048 | €1,865 | -€183 | -9.0% |
| Financial charges | 65/66B | €1,019 | €449 | -€570 | -55.9% |
| Recurring financial charges | 65 | €1,019 | €449 | -€570 | -55.9% |
| Profit (loss) for the period before taxes | 9903 | €35,931 | €25,757 | -€10,174 | -28.3% |
| Income taxes | 67/77 | €10,466 | €8,287 | -€2,179 | -20.8% |
| Profit (loss) for the period | 9904 | €25,465 | €17,470 | -€7,995 | -31.4% |
| Profit (loss) for the period to be appropriated | 9905 | €25,465 | €17,470 | -€7,995 | -31.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.