KWIZIEN DIVIEN: 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.
KWIZIEN DIVIEN
Largest movements
- Cash +€208,122
up €208,122 (+108%), from €192,142 to €400,265
mainly Net result for the year (+€109,682) and Current investments (+€100,000)
- Current investments -€100,000
down €100,000 (-100%), from €100,000 to €0
- Tangible fixed assets -€10,379
down €10,379 (-49.5%), from €20,980 to €10,601
of which Furniture and vehicles: -€5,798
- Reserves +€109,682
up €109,682 (+45.9%), from €238,925 to €348,607
- Short-term financial debts -€44,838
down €44,838 (-100%), from €44,838 to €0
- Tax, wage and social debts +€38,325
up €38,325 (+67.7%), from €56,617 to €94,941
of which Taxes: +€38,349
- Gross operating margin +€25,579
up €25,579 (+13.7%), from €186,334 to €211,913
- Taxes +€7,491
up €7,491 (+24.6%), from €30,407 to €37,898
- Staff costs -€3,418
down €3,418 (-5.8%), from €58,570 to €55,152
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 | €370,437 | €468,083 | +€97,647 | +26.4% |
| Fixed assets | 21/28 | €20,980 | €10,601 | -€10,379 | -49.5% |
| Tangible fixed assets | 22/27 | €20,980 | €10,601 | -€10,379 | -49.5% |
| Plant, machinery and equipment | 23 | €5,738 | €1,157 | -€4,581 | -79.8% |
| Furniture and vehicles | 24 | €15,242 | €9,444 | -€5,798 | -38.0% |
| Current assets | 29/58 | €349,457 | €457,482 | +€108,026 | +30.9% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €5,003 | €4,526 | -€477 | -9.5% |
| Stocks | 30/36 | €5,003 | €4,526 | -€477 | -9.5% |
| Amounts receivable within one year | 40/41 | €0 | €36 | +€36 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | - | €36 | +€36 | |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100% |
| Cash at bank and in hand | 54/58 | €192,142 | €400,265 | +€208,122 | +108% |
| Deferred charges and accrued income | 490/1 | €2,311 | €2,655 | +€345 | +14.9% |
| Total equity and liabilities | 10/49 | €370,437 | €468,083 | +€97,647 | +26.4% |
| Equity | 10/15 | €243,925 | €353,607 | +€109,682 | +45.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €238,925 | €348,607 | +€109,682 | +45.9% |
| Distributable reserves | 133 | €238,925 | €348,607 | +€109,682 | +45.9% |
| Amounts payable | 17/49 | €126,512 | €114,477 | -€12,035 | -9.5% |
| Amounts payable within one year | 42/48 | €123,160 | €112,157 | -€11,003 | -8.9% |
| Financial debts | 43 | €44,838 | €0 | -€44,838 | -100% |
| Credit institutions | 430/8 | €44,838 | €0 | -€44,838 | -100% |
| Trade debts | 44 | €16,967 | €13,688 | -€3,279 | -19.3% |
| Suppliers | 440/4 | €16,967 | €13,688 | -€3,279 | -19.3% |
| Taxes, remuneration and social security | 45 | €56,617 | €94,941 | +€38,325 | +67.7% |
| Taxes | 450/3 | €42,775 | €81,124 | +€38,349 | +89.7% |
| Remuneration and social security | 454/9 | €13,841 | €13,817 | -€24 | -0.2% |
| Other amounts payable | 47/48 | €4,739 | €3,528 | -€1,211 | -25.6% |
| Accrued charges and deferred income | 492/3 | €3,351 | €2,319 | -€1,032 | -30.8% |
| Remuneration, social security and pensions | 62 | €58,570 | €55,152 | -€3,418 | -5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,291 | €10,379 | +€88 | +0.9% |
| Other operating charges | 640/8 | €1,419 | €2,767 | +€1,348 | +95.0% |
| Gross operating margin | 9900 | €186,334 | €211,913 | +€25,579 | +13.7% |
| Operating profit (loss) | 9901 | €116,054 | €143,615 | +€27,561 | +23.7% |
| Financial income | 75/76B | €3,172 | €5,260 | +€2,088 | +65.8% |
| Recurring financial income | 75 | €3,172 | €5,260 | +€2,088 | +65.8% |
| Financial charges | 65/66B | €818 | €1,295 | +€477 | +58.4% |
| Recurring financial charges | 65 | €818 | €1,295 | +€477 | +58.4% |
| Profit (loss) for the period before taxes | 9903 | €118,408 | €147,580 | +€29,172 | +24.6% |
| Income taxes | 67/77 | €30,407 | €37,898 | +€7,491 | +24.6% |
| Profit (loss) for the period | 9904 | €88,001 | €109,682 | +€21,681 | +24.6% |
| Profit (loss) for the period to be appropriated | 9905 | €88,001 | €109,682 | +€21,681 | +24.6% |
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 29 October 2026 via checked.be.