Divserv: 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.
Divserv
Largest movements
- Receivables within one year -€41,719
down €41,719 (-7.9%), from €525,962 to €484,243
of which Other amounts receivable: -€38,078
- Cash +€5,582
up €5,582 (+71.0%), from €7,865 to €13,447
mainly Receivables within one year (+€41,719) and Trade debts (+€9,508)
- Profit (loss) carried forward -€44,383
down €44,383 (-25.2%), from -€176,036 to -€220,419
- Trade debts +€9,508
up €9,508 (+78.6%), from €12,095 to €21,604
- Staff costs -€4,387
new in 2024: -€4,387
- Gross operating margin -€2,853
down €2,853 (-6.7%), from -€42,319 to -€45,172
- Other operating charges +€1,350
up €1,350 (+119%), from €1,135 to €2,485
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 | €539,126 | €502,989 | -€36,137 | -6.7% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €5,300 | €5,300 | = | 0.0% |
| Financial fixed assets | 28 | €5,300 | €5,300 | = | 0.0% |
| Current assets | 29/58 | €533,826 | €497,689 | -€36,137 | -6.8% |
| Amounts receivable within one year | 40/41 | €525,962 | €484,243 | -€41,719 | -7.9% |
| Trade receivables | 40 | €14,531 | €10,890 | -€3,641 | -25.1% |
| Other amounts receivable | 41 | €511,430 | €473,352 | -€38,078 | -7.4% |
| Cash at bank and in hand | 54/58 | €7,865 | €13,447 | +€5,582 | +71.0% |
| Total equity and liabilities | 10/49 | €539,126 | €502,989 | -€36,137 | -6.7% |
| Equity | 10/15 | -€135,576 | -€179,959 | -€44,383 | -32.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,860 | €21,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€176,036 | -€220,419 | -€44,383 | -25.2% |
| Amounts payable | 17/49 | €674,702 | €682,948 | +€8,246 | +1.2% |
| Amounts payable within one year | 42/48 | €674,702 | €682,948 | +€8,246 | +1.2% |
| Current portion of amounts payable after more than one year | 42 | €1,262 | - | -€1,262 | |
| Trade debts | 44 | €12,095 | €21,604 | +€9,508 | +78.6% |
| Suppliers | 440/4 | €12,095 | €21,604 | +€9,508 | +78.6% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €661,344 | €661,344 | = | 0.0% |
| Remuneration, social security and pensions | 62 | - | -€4,387 | -€4,387 | |
| Other operating charges | 640/8 | €1,135 | €2,485 | +€1,350 | +119% |
| Gross operating margin | 9900 | -€42,319 | -€45,172 | -€2,853 | -6.7% |
| Operating profit (loss) | 9901 | -€43,455 | -€43,271 | +€184 | +0.4% |
| Financial charges | 65/66B | €953 | €1,112 | +€159 | +16.7% |
| Recurring financial charges | 65 | €953 | €1,112 | +€159 | +16.7% |
| Profit (loss) for the period before taxes | 9903 | -€44,408 | -€44,383 | +€25 | +0.1% |
| Profit (loss) for the period | 9904 | -€44,408 | -€44,383 | +€25 | +0.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€44,408 | -€44,383 | +€25 | +0.1% |
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 14 October 2026 via checked.be.