DIVIST: what changed
What changed
DIVIST
NACE 82.990, Other business support services
filed annual accounts (NBB)
Net result for the year
€64,085
2024 · €5,269+€58,815
Equity
€1.0m
2024 · €1.1m-€22,278
Cash
€5,086
2024 · €19,758-€14,672
Balance sheet total
€1.5m
2024 · €1.5m-€83,490
Largest movements
Assets
- Current investments -€55,868
down €55,868 (-41.0%), from €136,207 to €80,340
Equity and liabilities
- Current portion of long-term debt -€101,100
no longer reported in 2025 (was €101,100)
- Other debts +€90,815
up €90,815 (+596%), from €15,233 to €106,047
- Reserves -€81,093
down €81,093 (-10.5%), from €774,692 to €693,599
of which Distributable reserves: -€76,296
- Profit (loss) carried forward +€58,815
up €58,815, from -€5,891 to €52,924
- Debts after one year -€53,900
down €53,900 (-18.0%), from €300,000 to €246,100
Income statement
- Turnover +€80,951
new in 2025: €80,951
- Gross operating margin +€60,543
up €60,543 (+74.6%), from €81,197 to €141,740
- Purchases and services +€32,150
new in 2025: €32,150
- Taxes +€18,833
up €18,833 (+457%), from €4,119 to €22,953
- Financial income +€8,468
up €8,468 (+124%), from €6,808 to €15,276
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
€5,269
Gross operating margin
+€60,543
Depreciation
+€2,353
Other operating charges
-€1,132
Financial income
+€8,468
Financial charges
+€7,416
Taxes
-€18,833
Result 2025
€64,085
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
+€223,619
Investment
+€3,073
Financing
-€241,363
Cash 2024
€19,758
From operations (derived)
+€223,619
Net result for the year
+€64,085
Depreciation
+€52,016
Receivables within one year
+€10,089
Deferred charges and accrued income
+€3,641
Provisions
-€1,599
Trade debts
+€445
Tax, wage and social debts
+€4,110
Other debts
+€90,815
Accrued charges and deferred income
+€17
Investment (derived)
+€3,073
Investment in fixed assets (net)
-€52,795
Current investments
+€55,868
Financing
-€241,363
Debts after one year
-€53,900
Current portion of long-term debt
-€101,100
Contributions, distributions and other
-€86,363
Cash 2025
€5,086
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,537,344 | €1,453,854 | -€83,490 | -5.4% |
| Fixed assets | 21/28 | €1,364,670 | €1,365,449 | +€779 | +0.1% |
| Tangible fixed assets | 22/27 | €1,364,670 | €1,365,449 | +€779 | +0.1% |
| Land and buildings | 22 | €1,342,761 | €1,351,795 | +€9,034 | +0.7% |
| Plant, machinery and equipment | 23 | €3,415 | €5,940 | +€2,525 | +73.9% |
| Furniture and vehicles | 24 | €18,495 | €7,715 | -€10,780 | -58.3% |
| Current assets | 29/58 | €172,674 | €88,405 | -€84,269 | -48.8% |
| Amounts receivable within one year | 40/41 | €13,068 | €2,979 | -€10,089 | -77.2% |
| Trade receivables | 40 | €10,917 | - | -€10,917 | |
| Other amounts receivable | 41 | €2,151 | €2,979 | +€828 | +38.5% |
| Current investments | 50/53 | €136,207 | €80,340 | -€55,868 | -41.0% |
| Cash at bank and in hand | 54/58 | €19,758 | €5,086 | -€14,672 | -74.3% |
| Deferred charges and accrued income | 490/1 | €3,641 | - | -€3,641 | |
| Total equity and liabilities | 10/49 | €1,537,344 | €1,453,854 | -€83,490 | -5.4% |
| Equity | 10/15 | €1,063,802 | €1,041,523 | -€22,278 | -2.1% |
| Contributions | 10/11 | €295,000 | €295,000 | = | 0.0% |
| Reserves | 13 | €774,692 | €693,599 | -€81,093 | -10.5% |
| Tax-exempt reserves | 132 | €152,706 | €147,909 | -€4,797 | -3.1% |
| Distributable reserves | 133 | €621,986 | €545,690 | -€76,296 | -12.3% |
| Profit (loss) carried forward | 14 | -€5,891 | €52,924 | +€58,815 | |
| Provisions and deferred taxes | 16 | €50,902 | €49,303 | -€1,599 | -3.1% |
| Deferred taxes | 168 | €50,902 | €49,303 | -€1,599 | -3.1% |
| Amounts payable | 17/49 | €422,641 | €363,027 | -€59,613 | -14.1% |
| Amounts payable after more than one year | 17 | €300,000 | €246,100 | -€53,900 | -18.0% |
| Financial debts | 170/4 | €300,000 | €246,100 | -€53,900 | -18.0% |
| Amounts payable within one year | 42/48 | €121,683 | €115,952 | -€5,730 | -4.7% |
| Current portion of amounts payable after more than one year | 42 | €101,100 | - | -€101,100 | |
| Trade debts | 44 | €1,296 | €1,741 | +€445 | +34.3% |
| Suppliers | 440/4 | €1,296 | €1,741 | +€445 | +34.3% |
| Taxes, remuneration and social security | 45 | €4,054 | €8,164 | +€4,110 | +101% |
| Taxes | 450/3 | €4,054 | €8,164 | +€4,110 | +101% |
| Other amounts payable | 47/48 | €15,233 | €106,047 | +€90,815 | +596% |
| Accrued charges and deferred income | 492/3 | €958 | €975 | +€17 | +1.8% |
| Turnover | 70 | - | €80,951 | +€80,951 | |
| Non-recurring operating income | 76A | - | €49,989 | +€49,989 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €32,150 | +€32,150 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,369 | €52,016 | -€2,353 | -4.3% |
| Other operating charges | 640/8 | €5,210 | €6,342 | +€1,132 | +21.7% |
| Gross operating margin | 9900 | €81,197 | €141,740 | +€60,543 | +74.6% |
| Operating profit (loss) | 9901 | €21,618 | €83,382 | +€61,764 | +286% |
| Financial income | 75/76B | €6,808 | €15,276 | +€8,468 | +124% |
| Recurring financial income | 75 | €6,808 | €15,276 | +€8,468 | +124% |
| Financial charges | 65/66B | €20,636 | €13,220 | -€7,416 | -35.9% |
| Recurring financial charges | 65 | €20,636 | €13,220 | -€7,416 | -35.9% |
| Profit (loss) for the period before taxes | 9903 | €7,790 | €85,438 | +€77,649 | +997% |
| Transfer from deferred taxes | 780 | €1,599 | €1,599 | = | 0.0% |
| Income taxes | 67/77 | €4,119 | €22,953 | +€18,833 | +457% |
| Profit (loss) for the period | 9904 | €5,269 | €64,085 | +€58,815 | +1,116% |
| Transfer from tax-exempt reserves | 789 | €4,797 | €4,797 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,067 | €68,882 | +€58,815 | +584% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.