DIVO TECHNICS: 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 TECHNICS
Largest movements
- Current investments +€55,754
new in 2025: €55,754
- Cash -€45,095
down €45,095 (-97.8%), from €46,095 to €1,000
mainly Current investments (-€55,754) and Trade debts (-€14,793)
- Receivables within one year -€5,251
down €5,251 (-14.3%), from €36,787 to €31,536
of which Trade receivables: -€6,528
- Deferred charges and accrued income +€1,693
new in 2025: €1,693
- Trade debts -€14,793
down €14,793 (-95.8%), from €15,434 to €641
- Reserves +€14,500
up €14,500 (+43.9%), from €33,000 to €47,500
- Tax, wage and social debts +€4,993
up €4,993 (+54.9%), from €9,102 to €14,095
- Advances received +€1,657
new in 2025: €1,657
- Financial charges +€3,746
up €3,746 (+411%), from €912 to €4,658
- Gross operating margin -€3,078
down €3,078 (-8.8%), from €34,880 to €31,802
- Taxes -€1,664
down €1,664 (-20.5%), from €8,102 to €6,438
- Other operating charges -€795
down €795 (-66.6%), from €1,193 to €399
- Depreciation -€354
down €354 (-5.7%), from €6,223 to €5,869
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 | €96,707 | €104,115 | +€7,407 | +7.7% |
| Fixed assets | 21/28 | €13,825 | €14,131 | +€306 | +2.2% |
| Tangible fixed assets | 22/27 | €13,825 | €14,131 | +€306 | +2.2% |
| Land and buildings | 22 | €140 | - | -€140 | |
| Plant, machinery and equipment | 23 | €735 | €218 | -€517 | -70.4% |
| Furniture and vehicles | 24 | €12,950 | €13,913 | +€963 | +7.4% |
| Current assets | 29/58 | €82,882 | €89,983 | +€7,101 | +8.6% |
| Amounts receivable within one year | 40/41 | €36,787 | €31,536 | -€5,251 | -14.3% |
| Trade receivables | 40 | €8,658 | €2,130 | -€6,528 | -75.4% |
| Other amounts receivable | 41 | €28,129 | €29,407 | +€1,277 | +4.5% |
| Current investments | 50/53 | - | €55,754 | +€55,754 | |
| Cash at bank and in hand | 54/58 | €46,095 | €1,000 | -€45,095 | -97.8% |
| Deferred charges and accrued income | 490/1 | - | €1,693 | +€1,693 | |
| Total equity and liabilities | 10/49 | €96,707 | €104,115 | +€7,407 | +7.7% |
| Equity | 10/15 | €72,171 | €86,845 | +€14,674 | +20.3% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €33,000 | €47,500 | +€14,500 | +43.9% |
| Distributable reserves | 133 | €33,000 | €47,500 | +€14,500 | +43.9% |
| Profit (loss) carried forward | 14 | €18,711 | €18,885 | +€174 | +0.9% |
| Amounts payable | 17/49 | €24,536 | €17,269 | -€7,267 | -29.6% |
| Amounts payable within one year | 42/48 | €24,536 | €16,393 | -€8,143 | -33.2% |
| Trade debts | 44 | €15,434 | €641 | -€14,793 | -95.8% |
| Suppliers | 440/4 | €15,434 | €641 | -€14,793 | -95.8% |
| Advances received on contracts in progress | 46 | - | €1,657 | +€1,657 | |
| Taxes, remuneration and social security | 45 | €9,102 | €14,095 | +€4,993 | +54.9% |
| Taxes | 450/3 | €9,102 | €14,095 | +€4,993 | +54.9% |
| Accrued charges and deferred income | 492/3 | - | €876 | +€876 | |
| Non-recurring operating income | 76A | €1,594 | €3,737 | +€2,143 | +134% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,223 | €5,869 | -€354 | -5.7% |
| Other operating charges | 640/8 | €1,193 | €399 | -€795 | -66.6% |
| Gross operating margin | 9900 | €34,880 | €31,802 | -€3,078 | -8.8% |
| Operating profit (loss) | 9901 | €27,464 | €25,534 | -€1,930 | -7.0% |
| Financial income | 75/76B | €76 | €236 | +€160 | +210% |
| Recurring financial income | 75 | €76 | €236 | +€160 | +210% |
| Financial charges | 65/66B | €912 | €4,658 | +€3,746 | +411% |
| Recurring financial charges | 65 | €912 | €4,658 | +€3,746 | +411% |
| Profit (loss) for the period before taxes | 9903 | €26,628 | €21,112 | -€5,516 | -20.7% |
| Income taxes | 67/77 | €8,102 | €6,438 | -€1,664 | -20.5% |
| Profit (loss) for the period | 9904 | €18,526 | €14,674 | -€3,852 | -20.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,526 | €14,674 | -€3,852 | -20.8% |
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 15 October 2026 via checked.be.