DIVO: 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.
DIVO
Largest movements
- Receivables within one year +€16,241
up €16,241 (+605%), from €2,685 to €18,926
of which Other amounts receivable: +€15,122
- Tangible fixed assets -€3,763
down €3,763 (-46.9%), from €8,016 to €4,254
of which Furniture and vehicles: -€3,131
- Cash -€1,243
down €1,243 (-99.5%), from €1,249 to €6
mainly Receivables within one year (-€16,241) and Other debts (-€2,000)
- Deferred charges and accrued income -€267
down €267 (-69.2%), from €387 to €119
- Tax, wage and social debts +€13,819
up €13,819 (+3,603%), from €384 to €14,203
- Other debts -€2,000
down €2,000 (-80.0%), from €2,501 to €501
- Profit (loss) carried forward -€1,411
down €1,411 (-3.0%), from -€46,825 to -€48,236
- Trade debts +€560
up €560 (+8.9%), from €6,277 to €6,837
- Gross operating margin -€15,237
down €15,237 (-77.1%), from €19,765 to €4,528
- Other operating charges +€498
up €498 (+39.1%), from €1,274 to €1,772
- Depreciation -€435
down €435 (-10.4%), from €4,198 to €3,763
- Financial charges +€427
up €427 (+291%), from €147 to €574
- Financial income +€386
new in 2025: €386
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 | €12,337 | €23,305 | +€10,968 | +88.9% |
| Fixed assets | 21/28 | €8,016 | €4,254 | -€3,763 | -46.9% |
| Tangible fixed assets | 22/27 | €8,016 | €4,254 | -€3,763 | -46.9% |
| Furniture and vehicles | 24 | €3,131 | - | -€3,131 | |
| Other tangible fixed assets | 26 | €4,886 | €4,254 | -€632 | -12.9% |
| Current assets | 29/58 | €4,321 | €19,051 | +€14,731 | +341% |
| Amounts receivable within one year | 40/41 | €2,685 | €18,926 | +€16,241 | +605% |
| Trade receivables | 40 | €1,445 | €2,564 | +€1,119 | +77.4% |
| Other amounts receivable | 41 | €1,241 | €16,363 | +€15,122 | +1,219% |
| Cash at bank and in hand | 54/58 | €1,249 | €6 | -€1,243 | -99.5% |
| Deferred charges and accrued income | 490/1 | €387 | €119 | -€267 | -69.2% |
| Total equity and liabilities | 10/49 | €12,337 | €23,305 | +€10,968 | +88.9% |
| Equity | 10/15 | €3,175 | €1,764 | -€1,411 | -44.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,825 | -€48,236 | -€1,411 | -3.0% |
| Amounts payable | 17/49 | €9,162 | €21,541 | +€12,379 | +135% |
| Amounts payable within one year | 42/48 | €9,162 | €21,541 | +€12,379 | +135% |
| Trade debts | 44 | €6,277 | €6,837 | +€560 | +8.9% |
| Suppliers | 440/4 | €6,277 | €6,837 | +€560 | +8.9% |
| Taxes, remuneration and social security | 45 | €384 | €14,203 | +€13,819 | +3,603% |
| Taxes | 450/3 | €384 | €14,203 | +€13,819 | +3,603% |
| Other amounts payable | 47/48 | €2,501 | €501 | -€2,000 | -80.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,198 | €3,763 | -€435 | -10.4% |
| Other operating charges | 640/8 | €1,274 | €1,772 | +€498 | +39.1% |
| Gross operating margin | 9900 | €19,765 | €4,528 | -€15,237 | -77.1% |
| Operating profit (loss) | 9901 | €14,294 | -€1,006 | -€15,300 | |
| Financial income | 75/76B | - | €386 | +€386 | |
| Recurring financial income | 75 | - | €386 | +€386 | |
| Financial charges | 65/66B | €147 | €574 | +€427 | +291% |
| Recurring financial charges | 65 | €147 | €574 | +€427 | +291% |
| Profit (loss) for the period before taxes | 9903 | €14,147 | -€1,195 | -€15,341 | |
| Income taxes | 67/77 | €174 | €216 | +€42 | +24.0% |
| Profit (loss) for the period | 9904 | €13,972 | -€1,411 | -€15,383 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,972 | -€1,411 | -€15,383 |
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.