V2E DIVING CENTER: 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.
V2E DIVING CENTER
Largest movements
- Receivables within one year +€12,828
up €12,828 (+2,549%), from €503 to €13,331
of which Trade receivables: +€12,828
- Tangible fixed assets -€633
down €633 (-58.7%), from €1,079 to €446
- Other debts +€12,958
up €12,958 (+2,549%), from €508 to €13,466
- Profit (loss) carried forward -€11,241
down €11,241 (-91.0%), from -€12,357 to -€23,597
- Trade debts +€10,477
up €10,477 (+882%), from €1,188 to €11,666
of which Bills of exchange payable: +€10,607
- Gross operating margin -€8,551
down €8,551 (-515%), from -€1,661 to -€10,212
- Other operating charges +€395
new in 2024: €395
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,483 | €14,677 | +€12,194 | +491% |
| Fixed assets | 21/28 | €1,079 | €446 | -€633 | -58.7% |
| Tangible fixed assets | 22/27 | €1,079 | €446 | -€633 | -58.7% |
| Furniture and vehicles | 24 | €1,079 | €446 | -€633 | -58.7% |
| Current assets | 29/58 | €1,404 | €14,231 | +€12,828 | +914% |
| Amounts receivable within one year | 40/41 | €503 | €13,331 | +€12,828 | +2,549% |
| Trade receivables | 40 | - | €12,828 | +€12,828 | |
| Other amounts receivable | 41 | €503 | €503 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €901 | €901 | = | 0.0% |
| Total equity and liabilities | 10/49 | €2,483 | €14,677 | +€12,194 | +491% |
| Equity | 10/15 | €246 | -€10,995 | -€11,241 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €202 | €202 | = | 0.0% |
| Non-distributable reserves | 130/1 | €202 | €202 | = | 0.0% |
| Reserves not available under the articles | 1311 | €202 | €202 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,357 | -€23,597 | -€11,241 | -91.0% |
| Amounts payable | 17/49 | €2,237 | €25,672 | +€23,435 | +1,047% |
| Amounts payable within one year | 42/48 | €2,237 | €25,672 | +€23,435 | +1,047% |
| Trade debts | 44 | €1,188 | €11,666 | +€10,477 | +882% |
| Suppliers | 440/4 | €1,188 | €1,058 | -€130 | -10.9% |
| Bills of exchange payable | 441 | - | €10,607 | +€10,607 | |
| Taxes, remuneration and social security | 45 | €541 | €541 | = | 0.0% |
| Taxes | 450/3 | €541 | €541 | = | 0.0% |
| Other amounts payable | 47/48 | €508 | €13,466 | +€12,958 | +2,549% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €633 | €633 | = | 0.0% |
| Other operating charges | 640/8 | - | €395 | +€395 | |
| Gross operating margin | 9900 | -€1,661 | -€10,212 | -€8,551 | -515% |
| Operating profit (loss) | 9901 | -€2,295 | -€11,241 | -€8,946 | -390% |
| Profit (loss) for the period before taxes | 9903 | -€2,295 | -€11,241 | -€8,946 | -390% |
| Profit (loss) for the period | 9904 | -€2,295 | -€11,241 | -€8,946 | -390% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,295 | -€11,241 | -€8,946 | -390% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.