DV DIVING & MAINTENANCE: 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.
DV DIVING & MAINTENANCE
Largest movements
- Receivables within one year +€23,971
up €23,971 (+190.6%), from €12,575 to €36,546
of which Other amounts receivable: +€21,871
- Stocks and contracts +€19,729
up €19,729 (+837.2%), from €2,357 to €22,086
- Tangible fixed assets -€19,225
down €19,225 (-8.5%), from €227,050 to €207,825
of which Furniture and vehicles: -€11,216
- Cash -€9,535
down €9,535 (-6.3%), from €150,364 to €140,829
mainly Receivables within one year (-€23,971) and Stocks and contracts (-€19,729)
- Reserves +€37,302
up €37,302 (+22.7%), from €164,229 to €201,531
- Debts after one year -€17,731
down €17,731 (-10.9%), from €162,219 to €144,488
- Gross operating margin -€1,693
down €1,693 (-2.0%), from €83,851 to €82,158
- Taxes -€982
down €982 (-6.6%), from €14,968 to €13,985
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 | €393,741 | €410,748 | +€17,007 | +4.3% |
| Fixed assets | 21/28 | €227,050 | €209,906 | -€17,145 | -7.6% |
| Intangible fixed assets | 21 | - | €1,952 | +€1,952 | |
| Tangible fixed assets | 22/27 | €227,050 | €207,825 | -€19,225 | -8.5% |
| Land and buildings | 22 | €190,440 | €181,865 | -€8,575 | -4.5% |
| Plant, machinery and equipment | 23 | €947 | €2,580 | +€1,633 | +172.5% |
| Furniture and vehicles | 24 | €30,126 | €18,909 | -€11,216 | -37.2% |
| Other tangible fixed assets | 26 | €5,538 | €4,470 | -€1,067 | -19.3% |
| Financial fixed assets | 28 | - | €129 | +€129 | |
| Current assets | 29/58 | €166,690 | €200,842 | +€34,151 | +20.5% |
| Stocks and contracts in progress | 3 | €2,357 | €22,086 | +€19,729 | +837.2% |
| Stocks | 30/36 | €2,357 | €22,086 | +€19,729 | +837.2% |
| Amounts receivable within one year | 40/41 | €12,575 | €36,546 | +€23,971 | +190.6% |
| Trade receivables | 40 | €12,575 | €14,675 | +€2,100 | +16.7% |
| Other amounts receivable | 41 | €0 | €21,871 | +€21,871 | |
| Cash at bank and in hand | 54/58 | €150,364 | €140,829 | -€9,535 | -6.3% |
| Deferred charges and accrued income | 490/1 | €1,395 | €1,381 | -€14 | -1.0% |
| Total equity and liabilities | 10/49 | €393,741 | €410,748 | +€17,007 | +4.3% |
| Equity | 10/15 | €198,729 | €236,031 | +€37,302 | +18.8% |
| Contributions | 10/11 | €34,500 | €34,500 | = | 0.0% |
| Reserves | 13 | €164,229 | €201,531 | +€37,302 | +22.7% |
| Distributable reserves | 133 | €164,229 | €201,531 | +€37,302 | +22.7% |
| Amounts payable | 17/49 | €195,012 | €174,716 | -€20,296 | -10.4% |
| Amounts payable after more than one year | 17 | €162,219 | €144,488 | -€17,731 | -10.9% |
| Financial debts | 170/4 | €162,219 | €144,488 | -€17,731 | -10.9% |
| Amounts payable within one year | 42/48 | €28,910 | €30,181 | +€1,271 | +4.4% |
| Current portion of amounts payable after more than one year | 42 | €17,116 | €17,731 | +€615 | +3.6% |
| Trade debts | 44 | €2,563 | €2,899 | +€336 | +13.1% |
| Suppliers | 440/4 | €2,563 | €2,899 | +€336 | +13.1% |
| Taxes, remuneration and social security | 45 | €7,105 | €3,985 | -€3,120 | -43.9% |
| Taxes | 450/3 | €7,105 | €3,985 | -€3,120 | -43.9% |
| Other amounts payable | 47/48 | €2,126 | €5,565 | +€3,439 | +161.8% |
| Accrued charges and deferred income | 492/3 | €3,883 | €48 | -€3,835 | -98.8% |
| Non-recurring operating income | 76A | €5,000 | €0 | -€5,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,878 | €24,288 | +€410 | +1.7% |
| Other operating charges | 640/8 | €854 | €1,512 | +€659 | +77.2% |
| Gross operating margin | 9900 | €83,851 | €82,158 | -€1,693 | -2.0% |
| Operating profit (loss) | 9901 | €59,119 | €56,358 | -€2,761 | -4.7% |
| Financial income | 75/76B | €387 | €595 | +€209 | +54.0% |
| Recurring financial income | 75 | €387 | €595 | +€209 | +54.0% |
| Financial charges | 65/66B | €6,036 | €5,666 | -€370 | -6.1% |
| Recurring financial charges | 65 | €6,036 | €5,666 | -€370 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €53,470 | €51,287 | -€2,183 | -4.1% |
| Income taxes | 67/77 | €14,968 | €13,985 | -€982 | -6.6% |
| Profit (loss) for the period | 9904 | €38,503 | €37,302 | -€1,200 | -3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €38,503 | €37,302 | -€1,200 | -3.1% |
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.