DIVRI: 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.
DIVRI
Largest movements
- Tangible fixed assets +€94,732
up €94,732 (+114%), from €83,399 to €178,131
of which Furniture and vehicles: +€55,248
- Cash +€12,662
up €12,662 (+107%), from €11,864 to €24,526
mainly Debts after one year (+€50,129) and Depreciation (+€31,598)
- Receivables within one year -€2,987
down €2,987 (-31.4%), from €9,525 to €6,537
of which Other amounts receivable: -€4,298
- Debts after one year +€50,129
new in 2024: €50,129
- Profit (loss) carried forward +€29,884
up €29,884 (+66.0%), from €45,279 to €75,163
- Current portion of long-term debt +€24,081
new in 2024: €24,081
- Tax, wage and social debts +€5,639
up €5,639 (+37.7%), from €14,974 to €20,613
of which Remuneration and social security: +€6,707
- Gross operating margin +€39,246
up €39,246 (+75.0%), from €52,347 to €91,592
- Depreciation +€12,661
up €12,661 (+66.9%), from €18,937 to €31,598
- Taxes +€9,675
up €9,675 (+344%), from €2,813 to €12,489
- Staff costs -€8,730
down €8,730 (-43.5%), from €20,072 to €11,342
- Financial charges +€4,760
up €4,760 (+1,482%), from €321 to €5,081
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €106,208 | €212,439 | +€106,231 | +100% |
| Fixed assets | 21/28 | €83,699 | €178,431 | +€94,732 | +113% |
| Tangible fixed assets | 22/27 | €83,399 | €178,131 | +€94,732 | +114% |
| Plant, machinery and equipment | 23 | €6,800 | €6,800 | = | 0.0% |
| Furniture and vehicles | 24 | €17,970 | €73,218 | +€55,248 | +307% |
| Leasing and similar rights | 25 | - | €51,471 | +€51,471 | |
| Other tangible fixed assets | 26 | €58,629 | €46,642 | -€11,987 | -20.4% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €22,509 | €34,008 | +€11,499 | +51.1% |
| Stocks and contracts in progress | 3 | €1,121 | €2,945 | +€1,824 | +163% |
| Stocks | 30/36 | €1,121 | €2,945 | +€1,824 | +163% |
| Amounts receivable within one year | 40/41 | €9,525 | €6,537 | -€2,987 | -31.4% |
| Trade receivables | 40 | €1,000 | €2,310 | +€1,310 | +131% |
| Other amounts receivable | 41 | €8,525 | €4,227 | -€4,298 | -50.4% |
| Cash at bank and in hand | 54/58 | €11,864 | €24,526 | +€12,662 | +107% |
| Total equity and liabilities | 10/49 | €106,208 | €212,439 | +€106,231 | +100% |
| Equity | 10/15 | €65,739 | €95,623 | +€29,884 | +45.5% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,279 | €75,163 | +€29,884 | +66.0% |
| Amounts payable | 17/49 | €40,469 | €116,816 | +€76,347 | +189% |
| Amounts payable after more than one year | 17 | - | €50,129 | +€50,129 | |
| Financial debts | 170/4 | - | €50,129 | +€50,129 | |
| Amounts payable within one year | 42/48 | €40,469 | €66,687 | +€26,218 | +64.8% |
| Current portion of amounts payable after more than one year | 42 | - | €24,081 | +€24,081 | |
| Trade debts | 44 | €23,313 | €21,906 | -€1,406 | -6.0% |
| Suppliers | 440/4 | €23,313 | €21,906 | -€1,406 | -6.0% |
| Taxes, remuneration and social security | 45 | €14,974 | €20,613 | +€5,639 | +37.7% |
| Taxes | 450/3 | €14,787 | €13,719 | -€1,068 | -7.2% |
| Remuneration and social security | 454/9 | €188 | €6,895 | +€6,707 | +3,577% |
| Other amounts payable | 47/48 | €2,182 | €86 | -€2,096 | -96.1% |
| Remuneration, social security and pensions | 62 | €20,072 | €11,342 | -€8,730 | -43.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,937 | €31,598 | +€12,661 | +66.9% |
| Other operating charges | 640/8 | €1,146 | €1,199 | +€53 | +4.7% |
| Gross operating margin | 9900 | €52,347 | €91,592 | +€39,246 | +75.0% |
| Operating profit (loss) | 9901 | €12,192 | €47,454 | +€35,261 | +289% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €321 | €5,081 | +€4,760 | +1,482% |
| Recurring financial charges | 65 | €321 | €5,081 | +€4,760 | +1,482% |
| Profit (loss) for the period before taxes | 9903 | €11,871 | €42,373 | +€30,502 | +257% |
| Income taxes | 67/77 | €2,813 | €12,489 | +€9,675 | +344% |
| Profit (loss) for the period | 9904 | €9,057 | €29,884 | +€20,827 | +230% |
| Profit (loss) for the period to be appropriated | 9905 | €9,057 | €29,884 | +€20,827 | +230% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.