SILVA DIVES: 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.
SILVA DIVES
Largest movements
- Cash -€40,100
down €40,100 (-83.3%), from €48,141 to €8,041
mainly Receivables within one year (-€38,052) and Contributions, distributions and other (-€12,000)
- Receivables within one year +€38,052
up €38,052 (+529%), from €7,189 to €45,241
of which Other amounts receivable: +€40,472
- Tangible fixed assets +€4,720
up €4,720 (+82.1%), from €5,751 to €10,471
of which Furniture and vehicles: +€4,574
- Profit (loss) carried forward +€8,632
up €8,632 (+17.5%), from €49,462 to €58,094
- Tax, wage and social debts -€6,618
no longer reported in 2025 (was €6,618)
- Gross operating margin -€4,072
down €4,072 (-13.3%), from €30,663 to €26,591
- Financial income +€2,250
up €2,250 (+1,556%), from €145 to €2,395
- Depreciation +€1,497
up €1,497 (+118%), from €1,266 to €2,763
- Taxes -€560
down €560 (-9.6%), from €5,818 to €5,257
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 | €61,080 | €63,906 | +€2,826 | +4.6% |
| Fixed assets | 21/28 | €5,751 | €10,471 | +€4,720 | +82.1% |
| Tangible fixed assets | 22/27 | €5,751 | €10,471 | +€4,720 | +82.1% |
| Land and buildings | 22 | €915 | €863 | -€52 | -5.7% |
| Plant, machinery and equipment | 23 | €1,432 | €1,630 | +€198 | +13.8% |
| Furniture and vehicles | 24 | €3,403 | €7,978 | +€4,574 | +134% |
| Current assets | 29/58 | €55,329 | €53,435 | -€1,895 | -3.4% |
| Amounts receivable within one year | 40/41 | €7,189 | €45,241 | +€38,052 | +529% |
| Trade receivables | 40 | €2,420 | - | -€2,420 | |
| Other amounts receivable | 41 | €4,769 | €45,241 | +€40,472 | +849% |
| Cash at bank and in hand | 54/58 | €48,141 | €8,041 | -€40,100 | -83.3% |
| Deferred charges and accrued income | 490/1 | - | €153 | +€153 | |
| Total equity and liabilities | 10/49 | €61,080 | €63,906 | +€2,826 | +4.6% |
| Equity | 10/15 | €54,462 | €63,094 | +€8,632 | +15.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,462 | €58,094 | +€8,632 | +17.5% |
| Amounts payable | 17/49 | €6,618 | €812 | -€5,806 | -87.7% |
| Amounts payable within one year | 42/48 | €6,618 | €812 | -€5,806 | -87.7% |
| Trade debts | 44 | - | €328 | +€328 | |
| Suppliers | 440/4 | - | €328 | +€328 | |
| Taxes, remuneration and social security | 45 | €6,618 | - | -€6,618 | |
| Taxes | 450/3 | €6,618 | - | -€6,618 | |
| Other amounts payable | 47/48 | - | €484 | +€484 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,266 | €2,763 | +€1,497 | +118% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €30,663 | €26,591 | -€4,072 | -13.3% |
| Operating profit (loss) | 9901 | €29,279 | €23,708 | -€5,570 | -19.0% |
| Financial income | 75/76B | €145 | €2,395 | +€2,250 | +1,556% |
| Recurring financial income | 75 | €145 | €2,395 | +€2,250 | +1,556% |
| Financial charges | 65/66B | €108 | €214 | +€106 | +97.9% |
| Recurring financial charges | 65 | €108 | €214 | +€106 | +97.9% |
| Profit (loss) for the period before taxes | 9903 | €29,315 | €25,889 | -€3,426 | -11.7% |
| Income taxes | 67/77 | €5,818 | €5,257 | -€560 | -9.6% |
| Profit (loss) for the period | 9904 | €23,498 | €20,632 | -€2,866 | -12.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,498 | €20,632 | -€2,866 | -12.2% |
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 15 October 2026 via checked.be.