Divundu: 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.
Divundu
Largest movements
- Tangible fixed assets +€34,369
up €34,369 (+4.8%), from €716,675 to €751,044
- Debts after one year +€28,535
up €28,535 (+2.7%), from €1.1m to €1.1m
- Gross operating margin +€14,397
up €14,397, from -€4,409 to €9,988
- Financial charges -€9,839
down €9,839 (-99.4%), from €9,900 to €61
- Depreciation +€8,456
up €8,456 (+1058.9%), from €799 to €9,255
- Other operating charges -€408
down €408 (-14.2%), from €2,882 to €2,473
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 | €735,783 | €766,360 | +€30,577 | +4.2% |
| Fixed assets | 21/28 | €718,338 | €751,909 | +€33,571 | +4.7% |
| Intangible fixed assets | 21 | €1,663 | €864 | -€799 | -48.0% |
| Tangible fixed assets | 22/27 | €716,675 | €751,044 | +€34,369 | +4.8% |
| Land and buildings | 22 | €716,675 | €751,044 | +€34,369 | +4.8% |
| Current assets | 29/58 | €17,445 | €14,451 | -€2,994 | -17.2% |
| Cash at bank and in hand | 54/58 | €17,445 | €14,396 | -€3,050 | -17.5% |
| Deferred charges and accrued income | 490/1 | - | €56 | +€56 | |
| Total equity and liabilities | 10/49 | €735,783 | €766,360 | +€30,577 | +4.2% |
| Equity | 10/15 | -€333,281 | -€335,082 | -€1,801 | -0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€351,881 | -€353,682 | -€1,801 | -0.5% |
| Amounts payable | 17/49 | €1,069,064 | €1,101,442 | +€32,378 | +3.0% |
| Amounts payable after more than one year | 17 | €1,068,828 | €1,097,363 | +€28,535 | +2.7% |
| Other amounts payable | 178/9 | €1,068,828 | €1,097,363 | +€28,535 | +2.7% |
| Amounts payable within one year | 42/48 | €236 | €4,079 | +€3,844 | +1629.9% |
| Trade debts | 44 | €236 | €4,079 | +€3,844 | +1629.9% |
| Suppliers | 440/4 | €236 | €4,079 | +€3,844 | +1629.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €799 | €9,255 | +€8,456 | +1058.9% |
| Other operating charges | 640/8 | €2,882 | €2,473 | -€408 | -14.2% |
| Gross operating margin | 9900 | -€4,409 | €9,988 | +€14,397 | |
| Operating profit (loss) | 9901 | -€8,089 | -€1,740 | +€6,348 | +78.5% |
| Financial charges | 65/66B | €9,900 | €61 | -€9,839 | -99.4% |
| Recurring financial charges | 65 | €9,900 | €61 | -€9,839 | -99.4% |
| Profit (loss) for the period before taxes | 9903 | -€17,989 | -€1,801 | +€16,187 | +90.0% |
| Profit (loss) for the period | 9904 | -€17,989 | -€1,801 | +€16,187 | +90.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,989 | -€1,801 | +€16,187 | +90.0% |
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 12 October 2026 via checked.be.