DIVOS: what changed
Two fiscal 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.
DIVOS
Largest movements
- Tangible fixed assets -€20,468
down €20,468 (-8.6%), from €239,050 to €218,582
- Profit (loss) carried forward -€28,176
down €28,176 (-69.2%), from -€40,730 to -€68,907
- Debts after one year +€5,142
up €5,142 (+1.9%), from €268,702 to €273,844
- Depreciation -€5,306
down €5,306 (-20.6%), from €25,774 to €20,468
- Gross operating margin +€3,226
up €3,226, from -€3,016 to €210
- Financial charges +€2,752
up €2,752 (+66.4%), from €4,148 to €6,900
- Other operating charges -€1,081
down €1,081 (-51.5%), from €2,099 to €1,019
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 | €244,763 | €222,037 | -€22,726 | -9.3% |
| Fixed assets | 21/28 | €239,050 | €218,582 | -€20,468 | -8.6% |
| Tangible fixed assets | 22/27 | €239,050 | €218,582 | -€20,468 | -8.6% |
| Land and buildings | 22 | €239,050 | €218,582 | -€20,468 | -8.6% |
| Current assets | 29/58 | €5,713 | €3,455 | -€2,258 | -39.5% |
| Cash at bank and in hand | 54/58 | €5,713 | €3,455 | -€2,258 | -39.5% |
| Total equity and liabilities | 10/49 | €244,763 | €222,037 | -€22,726 | -9.3% |
| Equity | 10/15 | -€34,530 | -€62,707 | -€28,176 | -81.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,730 | -€68,907 | -€28,176 | -69.2% |
| Amounts payable | 17/49 | €279,293 | €284,743 | +€5,450 | +2.0% |
| Amounts payable after more than one year | 17 | €268,702 | €273,844 | +€5,142 | +1.9% |
| Financial debts | 170/4 | €268,702 | €273,844 | +€5,142 | +1.9% |
| Amounts payable within one year | 42/48 | €10,591 | €10,899 | +€308 | +2.9% |
| Current portion of amounts payable after more than one year | 42 | €9,488 | €9,858 | +€370 | +3.9% |
| Trade debts | 44 | €23 | €30 | +€7 | +28.4% |
| Suppliers | 440/4 | €23 | €30 | +€7 | +28.4% |
| Other amounts payable | 47/48 | €1,079 | €1,011 | -€68 | -6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,774 | €20,468 | -€5,306 | -20.6% |
| Other operating charges | 640/8 | €2,099 | €1,019 | -€1,081 | -51.5% |
| Gross operating margin | 9900 | -€3,016 | €210 | +€3,226 | |
| Operating profit (loss) | 9901 | -€30,889 | -€21,277 | +€9,613 | +31.1% |
| Financial charges | 65/66B | €4,148 | €6,900 | +€2,752 | +66.4% |
| Recurring financial charges | 65 | €4,148 | €6,900 | +€2,752 | +66.4% |
| Profit (loss) for the period before taxes | 9903 | -€35,037 | -€28,176 | +€6,861 | +19.6% |
| Profit (loss) for the period | 9904 | -€35,037 | -€28,176 | +€6,861 | +19.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,037 | -€28,176 | +€6,861 | +19.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.