François-Xavier DIVE: what changed
What changed
François-Xavier DIVE
filed annual accounts (NBB)
Net result for the year
€28,366
2024 · €37,724-€9,358
Equity
€116,329
2024 · €107,963+€8,366
Cash
€20,146
2024 · €26,140-€5,994
Balance sheet total
€500,135
2024 · €527,480-€27,345
Largest movements
Assets
- Tangible fixed assets -€23,070
down €23,070 (-5.0%), from €461,824 to €438,754
of which Land and buildings: -€15,874
- Cash -€5,994
down €5,994 (-22.9%), from €26,140 to €20,146
mainly Debts after one year (-€38,263) and Contributions, distributions and other (-€20,000)
Equity and liabilities
- Debts after one year -€38,263
down €38,263 (-10.6%), from €360,817 to €322,554
- Reserves +€9,000
up €9,000 (+8.9%), from €101,000 to €110,000
Income statement
- Gross operating margin -€9,233
down €9,233 (-10.1%), from €91,842 to €82,609
- Taxes -€2,076
down €2,076 (-19.4%), from €10,721 to €8,645
- Other operating charges +€1,981
up €1,981 (+40.3%), from €4,918 to €6,899
- Depreciation +€1,096
up €1,096 (+3.6%), from €30,738 to €31,834
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€37,724
Gross operating margin
-€9,233
Depreciation
-€1,096
Other operating charges
-€1,981
Financial income
+€234
Financial charges
+€642
Taxes
+€2,076
Result 2025
€28,366
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€61,482
Investment
-€8,724
Financing
-€58,752
Cash 2024
€26,140
From operations (derived)
+€61,482
Net result for the year
+€28,366
Depreciation
+€31,834
Receivables within one year
+€1,444
Deferred charges and accrued income
-€3,203
Trade debts
-€1,082
Tax, wage and social debts
+€3,600
Accrued charges and deferred income
+€523
Investment (derived)
-€8,724
Investment in fixed assets (net)
-€8,724
Financing
-€58,752
Debts after one year
-€38,263
Current portion of long-term debt
-€489
Contributions, distributions and other
-€20,000
Cash 2025
€20,146
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €527,480 | €500,135 | -€27,345 | -5.2% |
| Fixed assets | 21/28 | €461,864 | €438,754 | -€23,110 | -5.0% |
| Tangible fixed assets | 22/27 | €461,824 | €438,754 | -€23,070 | -5.0% |
| Land and buildings | 22 | €397,757 | €381,883 | -€15,874 | -4.0% |
| Furniture and vehicles | 24 | €9,022 | €11,949 | +€2,927 | +32.4% |
| Leasing and similar rights | 25 | - | €1,730 | +€1,730 | |
| Other tangible fixed assets | 26 | €55,045 | €43,192 | -€11,853 | -21.5% |
| Financial fixed assets | 28 | €40 | - | -€40 | |
| Current assets | 29/58 | €65,616 | €61,381 | -€4,235 | -6.5% |
| Amounts receivable within one year | 40/41 | €20,175 | €18,731 | -€1,444 | -7.2% |
| Trade receivables | 40 | €4,408 | €627 | -€3,781 | -85.8% |
| Other amounts receivable | 41 | €15,767 | €18,104 | +€2,337 | +14.8% |
| Current investments | 50/53 | €47 | €47 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €26,140 | €20,146 | -€5,994 | -22.9% |
| Deferred charges and accrued income | 490/1 | €19,254 | €22,457 | +€3,203 | +16.6% |
| Total equity and liabilities | 10/49 | €527,480 | €500,135 | -€27,345 | -5.2% |
| Equity | 10/15 | €107,963 | €116,329 | +€8,366 | +7.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €101,000 | €110,000 | +€9,000 | +8.9% |
| Distributable reserves | 133 | €101,000 | €110,000 | +€9,000 | +8.9% |
| Profit (loss) carried forward | 14 | €763 | €129 | -€634 | -83.1% |
| Amounts payable | 17/49 | €419,517 | €383,806 | -€35,711 | -8.5% |
| Amounts payable after more than one year | 17 | €360,817 | €322,554 | -€38,263 | -10.6% |
| Financial debts | 170/4 | €360,817 | €322,554 | -€38,263 | -10.6% |
| Amounts payable within one year | 42/48 | €56,310 | €58,339 | +€2,029 | +3.6% |
| Current portion of amounts payable after more than one year | 42 | €45,425 | €44,936 | -€489 | -1.1% |
| Trade debts | 44 | €3,085 | €2,003 | -€1,082 | -35.1% |
| Suppliers | 440/4 | €3,085 | €2,003 | -€1,082 | -35.1% |
| Taxes, remuneration and social security | 45 | €6,000 | €9,600 | +€3,600 | +60.0% |
| Taxes | 450/3 | €6,000 | €9,600 | +€3,600 | +60.0% |
| Other amounts payable | 47/48 | €1,800 | €1,800 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,390 | €2,913 | +€523 | +21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,738 | €31,834 | +€1,096 | +3.6% |
| Other operating charges | 640/8 | €4,918 | €6,899 | +€1,981 | +40.3% |
| Gross operating margin | 9900 | €91,842 | €82,609 | -€9,233 | -10.1% |
| Operating profit (loss) | 9901 | €56,186 | €43,876 | -€12,310 | -21.9% |
| Financial income | 75/76B | €470 | €704 | +€234 | +49.8% |
| Recurring financial income | 75 | €470 | €704 | +€234 | +49.8% |
| Financial charges | 65/66B | €8,211 | €7,569 | -€642 | -7.8% |
| Recurring financial charges | 65 | €8,211 | €7,569 | -€642 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €48,445 | €37,011 | -€11,434 | -23.6% |
| Income taxes | 67/77 | €10,721 | €8,645 | -€2,076 | -19.4% |
| Profit (loss) for the period | 9904 | €37,724 | €28,366 | -€9,358 | -24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €37,724 | €28,366 | -€9,358 | -24.8% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.