Divuba Consulting: 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.
Divuba Consulting
Largest movements
- Cash -€39,420
down €39,420 (-100.0%), from €39,421 to €0
mainly Contributions, distributions and other (-€20,804) and Tax, wage and social debts (-€20,697)
- Tangible fixed assets +€13,087
up €13,087 (+185%), from €7,075 to €20,162
of which Other tangible fixed assets: +€14,871
- Receivables after one year -€6,686
down €6,686 (-100%), from €6,686 to €0
- Deferred charges and accrued income +€1,140
up €1,140 (+85.3%), from €1,337 to €2,476
- Receivables within one year -€848
down €848 (-4.8%), from €17,705 to €16,857
of which Trade receivables: -€3,072
- Tax, wage and social debts -€20,697
down €20,697 (-98.1%), from €21,104 to €407
- Profit (loss) carried forward -€5,181
down €5,181 (-18.7%), from €27,643 to €22,462
- Debts after one year -€4,237
down €4,237 (-100%), from €4,237 to €0
- Short-term financial debts +€3,714
up €3,714, from €0 to €3,714
- Trade debts -€2,794
down €2,794 (-48.2%), from €5,793 to €2,999
- Gross operating margin -€6,678
down €6,678 (-18.4%), from €36,247 to €29,569
- Depreciation +€3,408
up €3,408 (+156%), from €2,184 to €5,593
- Taxes -€3,105
down €3,105 (-30.5%), from €10,196 to €7,091
- Financial income -€625
down €625 (-88.1%), from €710 to €85
- Other operating charges +€405
up €405 (+79.1%), from €511 to €916
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 | €72,223 | €39,495 | -€32,727 | -45.3% |
| Fixed assets | 21/28 | €7,075 | €20,162 | +€13,087 | +185% |
| Tangible fixed assets | 22/27 | €7,075 | €20,162 | +€13,087 | +185% |
| Furniture and vehicles | 24 | €4,972 | €3,189 | -€1,783 | -35.9% |
| Other tangible fixed assets | 26 | €2,103 | €16,973 | +€14,871 | +707% |
| Current assets | 29/58 | €65,148 | €19,333 | -€45,815 | -70.3% |
| Amounts receivable after more than one year | 29 | €6,686 | €0 | -€6,686 | -100% |
| Other amounts receivable | 291 | €6,686 | €0 | -€6,686 | -100% |
| Amounts receivable within one year | 40/41 | €17,705 | €16,857 | -€848 | -4.8% |
| Trade receivables | 40 | €17,702 | €14,630 | -€3,072 | -17.4% |
| Other amounts receivable | 41 | €2 | €2,227 | +€2,225 | +100,667% |
| Cash at bank and in hand | 54/58 | €39,421 | €0 | -€39,420 | -100.0% |
| Deferred charges and accrued income | 490/1 | €1,337 | €2,476 | +€1,140 | +85.3% |
| Total equity and liabilities | 10/49 | €72,223 | €39,495 | -€32,727 | -45.3% |
| Equity | 10/15 | €33,143 | €27,962 | -€5,181 | -15.6% |
| Contributions | 10/11 | €5,500 | €5,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,643 | €22,462 | -€5,181 | -18.7% |
| Amounts payable | 17/49 | €39,079 | €11,533 | -€27,546 | -70.5% |
| Amounts payable after more than one year | 17 | €4,237 | €0 | -€4,237 | -100% |
| Financial debts | 170/4 | €4,237 | €0 | -€4,237 | -100% |
| Amounts payable within one year | 42/48 | €34,842 | €11,533 | -€23,309 | -66.9% |
| Current portion of amounts payable after more than one year | 42 | €6,277 | €4,237 | -€2,040 | -32.5% |
| Financial debts | 43 | €0 | €3,714 | +€3,714 | |
| Credit institutions | 430/8 | €0 | €3,714 | +€3,714 | |
| Trade debts | 44 | €5,793 | €2,999 | -€2,794 | -48.2% |
| Suppliers | 440/4 | €5,793 | €2,999 | -€2,794 | -48.2% |
| Taxes, remuneration and social security | 45 | €21,104 | €407 | -€20,697 | -98.1% |
| Taxes | 450/3 | €21,104 | €407 | -€20,697 | -98.1% |
| Other amounts payable | 47/48 | €1,668 | €176 | -€1,491 | -89.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,184 | €5,593 | +€3,408 | +156% |
| Other operating charges | 640/8 | €511 | €916 | +€405 | +79.1% |
| Gross operating margin | 9900 | €36,247 | €29,569 | -€6,678 | -18.4% |
| Operating profit (loss) | 9901 | €33,551 | €23,060 | -€10,491 | -31.3% |
| Financial income | 75/76B | €710 | €85 | -€625 | -88.1% |
| Recurring financial income | 75 | €710 | €85 | -€625 | -88.1% |
| Financial charges | 65/66B | €421 | €431 | +€10 | +2.4% |
| Recurring financial charges | 65 | €421 | €431 | +€10 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | €33,840 | €22,714 | -€11,126 | -32.9% |
| Income taxes | 67/77 | €10,196 | €7,091 | -€3,105 | -30.5% |
| Profit (loss) for the period | 9904 | €23,644 | €15,623 | -€8,021 | -33.9% |
| Profit (loss) for the period to be appropriated | 9905 | €23,644 | €15,623 | -€8,021 | -33.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.