DIVOLI DATA PROCESSING BELGIUM: 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
DIVOLI DATA PROCESSING BELGIUM
NACE 71.121, Engineering and related technical consultancy, excluding land surveyors
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€2,357
2024 · €30,812-€28,455
Equity
€506,860
2024 · €504,503+€2,357
Cash
€68,746
2024 · €14,822+€53,924
Balance sheet total
€667,323
2024 · €655,278+€12,045
Largest movements
Assets
- Cash +€53,924
up €53,924 (+363.8%), from €14,822 to €68,746
mainly Trade debts (+€42,859) and Depreciation (+€36,516)
- Intangible fixed assets -€25,444
down €25,444 (-26.2%), from €97,275 to €71,831
- Receivables within one year -€17,992
down €17,992 (-28.0%), from €64,214 to €46,222
of which Other amounts receivable: -€10,786
Equity and liabilities
- Trade debts +€42,859
up €42,859 (+67.5%), from €63,449 to €106,308
- Debts after one year -€22,453
down €22,453 (-51.2%), from €43,851 to €21,398
- Other debts -€15,000
down €15,000 (-100.0%), from €15,000 to €0
Income statement
- Goods and materials +€34,890
up €34,890 (+12.0%), from €289,718 to €324,608
- Turnover +€31,460
up €31,460 (+6.2%), from €503,935 to €535,395
- Services and other goods +€21,376
up €21,376 (+14.7%), from €145,629 to €167,005
- Depreciation +€9,288
up €9,288 (+34.1%), from €27,227 to €36,516
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
€30,812
Turnover
+€31,460
Goods and materials
-€34,890
Services and other goods
-€21,376
Depreciation
-€9,288
Other operating charges
-€17
Financial charges
+€931
Taxes
+€4,725
Result 2025
€2,357
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.
From operations
+€84,659
Investment
-€10,436
Financing
-€20,299
Cash 2024
€14,822
From operations (derived)
+€84,659
Net result for the year
+€2,357
Depreciation
+€36,516
Receivables within one year
+€17,992
Deferred charges and accrued income
-€2,193
Trade debts
+€42,859
Tax, wage and social debts
+€2,144
Other debts
-€15,000
Accrued charges and deferred income
-€15
Investment (derived)
-€10,436
Investment in fixed assets (net)
-€10,436
Financing
-€20,299
Debts after one year
-€22,453
Current portion of long-term debt
+€893
Short-term financial debts
+€1,260
Cash 2025
€68,746
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €655,278 | €667,323 | +€12,045 | +1.8% |
| Fixed assets | 21/28 | €574,640 | €548,560 | -€26,080 | -4.5% |
| Intangible fixed assets | 21 | €97,275 | €71,831 | -€25,444 | -26.2% |
| Tangible fixed assets | 22/27 | €1,368 | €732 | -€636 | -46.5% |
| Furniture and vehicles | 24 | €1,368 | €732 | -€636 | -46.5% |
| Financial fixed assets | 28 | €475,997 | €475,997 | = | 0.0% |
| Affiliated companies | 280/1 | €475,997 | €475,997 | = | 0.0% |
| Participating interests | 280 | €475,997 | €475,997 | = | 0.0% |
| Current assets | 29/58 | €80,639 | €118,763 | +€38,125 | +47.3% |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €64,214 | €46,222 | -€17,992 | -28.0% |
| Trade receivables | 40 | €49,214 | €42,008 | -€7,206 | -14.6% |
| Other amounts receivable | 41 | €15,000 | €4,214 | -€10,786 | -71.9% |
| Cash at bank and in hand | 54/58 | €14,822 | €68,746 | +€53,924 | +363.8% |
| Deferred charges and accrued income | 490/1 | €1,603 | €3,795 | +€2,193 | +136.8% |
| Total equity and liabilities | 10/49 | €655,278 | €667,323 | +€12,045 | +1.8% |
| Equity | 10/15 | €504,503 | €506,860 | +€2,357 | +0.5% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €443,003 | €445,360 | +€2,357 | +0.5% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €436,853 | €439,210 | +€2,357 | +0.5% |
| Amounts payable | 17/49 | €150,775 | €160,463 | +€9,688 | +6.4% |
| Amounts payable after more than one year | 17 | €43,851 | €21,398 | -€22,453 | -51.2% |
| Financial debts | 170/4 | €43,851 | €21,398 | -€22,453 | -51.2% |
| Credit institutions | 173 | €43,851 | €21,398 | -€22,453 | -51.2% |
| Amounts payable within one year | 42/48 | €106,873 | €139,029 | +€32,156 | +30.1% |
| Current portion of amounts payable after more than one year | 42 | €21,560 | €22,453 | +€893 | +4.1% |
| Financial debts | 43 | - | €1,260 | +€1,260 | |
| Credit institutions | 430/8 | - | €1,260 | +€1,260 | |
| Trade debts | 44 | €63,449 | €106,308 | +€42,859 | +67.5% |
| Suppliers | 440/4 | €63,449 | €106,308 | +€42,859 | +67.5% |
| Taxes, remuneration and social security | 45 | €6,864 | €9,008 | +€2,144 | +31.2% |
| Taxes | 450/3 | €6,864 | €9,008 | +€2,144 | +31.2% |
| Other amounts payable | 47/48 | €15,000 | €0 | -€15,000 | -100.0% |
| Accrued charges and deferred income | 492/3 | €51 | €36 | -€15 | -29.7% |
| Operating income | 70/76A | €503,935 | €535,395 | +€31,460 | +6.2% |
| Turnover | 70 | €503,935 | €535,395 | +€31,460 | +6.2% |
| Operating charges | 60/66A | €463,171 | €528,741 | +€65,570 | +14.2% |
| Goods for resale, raw materials and consumables | 60 | €289,718 | €324,608 | +€34,890 | +12.0% |
| Purchases | 600/8 | €289,718 | €324,608 | +€34,890 | +12.0% |
| Services and other goods | 61 | €145,629 | €167,005 | +€21,376 | +14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,227 | €36,516 | +€9,288 | +34.1% |
| Other operating charges | 640/8 | €596 | €613 | +€17 | +2.9% |
| Operating profit (loss) | 9901 | €40,765 | €6,654 | -€34,110 | -83.7% |
| Financial charges | 65/66B | €4,442 | €3,511 | -€931 | -21.0% |
| Recurring financial charges | 65 | €4,442 | €3,511 | -€931 | -21.0% |
| Debt charges | 650 | €3,312 | €2,301 | -€1,011 | -30.5% |
| Other financial charges | 652/9 | €1,130 | €1,211 | +€81 | +7.1% |
| Profit (loss) for the period before taxes | 9903 | €36,322 | €3,143 | -€33,180 | -91.3% |
| Income taxes | 67/77 | €5,510 | €786 | -€4,725 | -85.7% |
| Taxes | 670/3 | €5,510 | €800 | -€4,710 | -85.5% |
| Tax adjustments and reversals of tax provisions | 77 | - | €14 | +€14 | |
| Profit (loss) for the period | 9904 | €30,812 | €2,357 | -€28,455 | -92.3% |
| Profit (loss) for the period to be appropriated | 9905 | €30,812 | €2,357 | -€28,455 | -92.3% |
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 11 October 2026 via checked.be.