You and Divine: 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.
You and Divine
Largest movements
- Tangible fixed assets -€27,809
down €27,809 (-24.8%), from €112,165 to €84,356
of which Furniture and vehicles: -€24,893
- Cash +€21,207
up €21,207 (+23.3%), from €90,854 to €112,061
mainly Depreciation (+€32,674) and Net result for the year (+€24,703)
- Stocks and contracts -€8,650
down €8,650 (-11.5%), from €74,964 to €66,314
- Deferred charges and accrued income +€6,610
up €6,610 (+55.5%), from €11,914 to €18,524
- Financial fixed assets +€5,900
up €5,900 (+57.6%), from €10,250 to €16,150
- Profit (loss) carried forward +€24,703
up €24,703 (+73.2%), from €33,730 to €58,433
- Debts after one year -€21,939
down €21,939 (-33.2%), from €66,023 to €44,084
- Tax, wage and social debts -€16,592
down €16,592 (-18.9%), from €87,802 to €71,211
of which Taxes: -€9,853
- Trade debts +€10,215
up €10,215 (+34.6%), from €29,501 to €39,716
- Other debts -€4,059
down €4,059 (-9.7%), from €41,887 to €37,828
- Gross operating margin +€48,554
up €48,554 (+25.1%), from €193,079 to €241,633
- Staff costs +€37,757
up €37,757 (+32.3%), from €116,836 to €154,593
- Other operating charges -€10,649
down €10,649 (-54.7%), from €19,456 to €8,807
- Taxes +€7,754
up €7,754 (+191%), from €4,051 to €11,805
- Depreciation +€4,785
up €4,785 (+17.2%), from €27,889 to €32,674
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 | €308,295 | €301,637 | -€6,658 | -2.2% |
| Fixed assets | 21/28 | €129,123 | €104,714 | -€24,409 | -18.9% |
| Intangible fixed assets | 21 | €6,708 | €4,208 | -€2,500 | -37.3% |
| Tangible fixed assets | 22/27 | €112,165 | €84,356 | -€27,809 | -24.8% |
| Furniture and vehicles | 24 | €84,973 | €60,081 | -€24,893 | -29.3% |
| Other tangible fixed assets | 26 | €27,192 | €24,275 | -€2,916 | -10.7% |
| Financial fixed assets | 28 | €10,250 | €16,150 | +€5,900 | +57.6% |
| Current assets | 29/58 | €179,172 | €196,923 | +€17,751 | +9.9% |
| Stocks and contracts in progress | 3 | €74,964 | €66,314 | -€8,650 | -11.5% |
| Stocks | 30/36 | €74,964 | €66,314 | -€8,650 | -11.5% |
| Amounts receivable within one year | 40/41 | €1,440 | €24 | -€1,416 | -98.3% |
| Trade receivables | 40 | €1,422 | €24 | -€1,398 | -98.3% |
| Other amounts receivable | 41 | €19 | €0 | -€19 | -100% |
| Cash at bank and in hand | 54/58 | €90,854 | €112,061 | +€21,207 | +23.3% |
| Deferred charges and accrued income | 490/1 | €11,914 | €18,524 | +€6,610 | +55.5% |
| Total equity and liabilities | 10/49 | €308,295 | €301,637 | -€6,658 | -2.2% |
| Equity | 10/15 | €58,730 | €83,433 | +€24,703 | +42.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,730 | €58,433 | +€24,703 | +73.2% |
| Amounts payable | 17/49 | €249,564 | €218,204 | -€31,360 | -12.6% |
| Amounts payable after more than one year | 17 | €66,023 | €44,084 | -€21,939 | -33.2% |
| Financial debts | 170/4 | €66,023 | €44,084 | -€21,939 | -33.2% |
| Amounts payable within one year | 42/48 | €180,427 | €170,693 | -€9,734 | -5.4% |
| Current portion of amounts payable after more than one year | 42 | €21,236 | €21,939 | +€703 | +3.3% |
| Trade debts | 44 | €29,501 | €39,716 | +€10,215 | +34.6% |
| Suppliers | 440/4 | €29,501 | €39,716 | +€10,215 | +34.6% |
| Taxes, remuneration and social security | 45 | €87,802 | €71,211 | -€16,592 | -18.9% |
| Taxes | 450/3 | €52,194 | €42,340 | -€9,853 | -18.9% |
| Remuneration and social security | 454/9 | €35,609 | €28,870 | -€6,739 | -18.9% |
| Other amounts payable | 47/48 | €41,887 | €37,828 | -€4,059 | -9.7% |
| Accrued charges and deferred income | 492/3 | €3,115 | €3,427 | +€312 | +10.0% |
| Remuneration, social security and pensions | 62 | €116,836 | €154,593 | +€37,757 | +32.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,889 | €32,674 | +€4,785 | +17.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €19,456 | €8,807 | -€10,649 | -54.7% |
| Gross operating margin | 9900 | €193,079 | €241,633 | +€48,554 | +25.1% |
| Operating profit (loss) | 9901 | €28,898 | €45,558 | +€16,660 | +57.7% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €9,001 | €9,051 | +€50 | +0.6% |
| Recurring financial charges | 65 | €9,001 | €9,051 | +€50 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €19,898 | €36,508 | +€16,610 | +83.5% |
| Income taxes | 67/77 | €4,051 | €11,805 | +€7,754 | +191% |
| Profit (loss) for the period | 9904 | €15,847 | €24,703 | +€8,856 | +55.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,847 | €24,703 | +€8,856 | +55.9% |
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 22 October 2026 via checked.be.