DIVRI: what changed
DIVRI
Largest movements
- Tangible fixed assets +€94,732
up €94,732 (+114%), from €83,399 to €178,131
of which Furniture and vehicles: +€55,248
- Cash +€12,662
up €12,662 (+107%), from €11,864 to €24,526
mainly Debts after one year (+€50,129) and Depreciation (+€31,598)
- Receivables within one year -€2,987
down €2,987 (-31.4%), from €9,525 to €6,537
of which Other amounts receivable: -€4,298
- Debts after one year +€50,129
new in 2024: €50,129
- Profit (loss) carried forward +€29,884
up €29,884 (+66.0%), from €45,279 to €75,163
- Current portion of long-term debt +€24,081
new in 2024: €24,081
- Tax, wage and social debts +€5,639
up €5,639 (+37.7%), from €14,974 to €20,613
of which Remuneration and social security: +€6,707
- Gross operating margin +€39,246
up €39,246 (+75.0%), from €52,347 to €91,592
- Depreciation +€12,661
up €12,661 (+66.9%), from €18,937 to €31,598
- Taxes +€9,675
up €9,675 (+344%), from €2,813 to €12,489
- Staff costs -€8,730
down €8,730 (-43.5%), from €20,072 to €11,342
- Financial charges +€4,760
up €4,760 (+1,482%), from €321 to €5,081
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €106,208 | €212,439 | +€106,231 | +100% |
| Fixed assets | 21/28 | €83,699 | €178,431 | +€94,732 | +113% |
| Tangible fixed assets | 22/27 | €83,399 | €178,131 | +€94,732 | +114% |
| Plant, machinery and equipment | 23 | €6,800 | €6,800 | = | 0.0% |
| Furniture and vehicles | 24 | €17,970 | €73,218 | +€55,248 | +307% |
| Leasing and similar rights | 25 | - | €51,471 | +€51,471 | |
| Other tangible fixed assets | 26 | €58,629 | €46,642 | -€11,987 | -20.4% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €22,509 | €34,008 | +€11,499 | +51.1% |
| Stocks and contracts in progress | 3 | €1,121 | €2,945 | +€1,824 | +163% |
| Stocks | 30/36 | €1,121 | €2,945 | +€1,824 | +163% |
| Amounts receivable within one year | 40/41 | €9,525 | €6,537 | -€2,987 | -31.4% |
| Trade receivables | 40 | €1,000 | €2,310 | +€1,310 | +131% |
| Other amounts receivable | 41 | €8,525 | €4,227 | -€4,298 | -50.4% |
| Cash at bank and in hand | 54/58 | €11,864 | €24,526 | +€12,662 | +107% |
| Total equity and liabilities | 10/49 | €106,208 | €212,439 | +€106,231 | +100% |
| Equity | 10/15 | €65,739 | €95,623 | +€29,884 | +45.5% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,279 | €75,163 | +€29,884 | +66.0% |
| Amounts payable | 17/49 | €40,469 | €116,816 | +€76,347 | +189% |
| Amounts payable after more than one year | 17 | - | €50,129 | +€50,129 | |
| Financial debts | 170/4 | - | €50,129 | +€50,129 | |
| Amounts payable within one year | 42/48 | €40,469 | €66,687 | +€26,218 | +64.8% |
| Current portion of amounts payable after more than one year | 42 | - | €24,081 | +€24,081 | |
| Trade debts | 44 | €23,313 | €21,906 | -€1,406 | -6.0% |
| Suppliers | 440/4 | €23,313 | €21,906 | -€1,406 | -6.0% |
| Taxes, remuneration and social security | 45 | €14,974 | €20,613 | +€5,639 | +37.7% |
| Taxes | 450/3 | €14,787 | €13,719 | -€1,068 | -7.2% |
| Remuneration and social security | 454/9 | €188 | €6,895 | +€6,707 | +3,577% |
| Other amounts payable | 47/48 | €2,182 | €86 | -€2,096 | -96.1% |
| Remuneration, social security and pensions | 62 | €20,072 | €11,342 | -€8,730 | -43.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,937 | €31,598 | +€12,661 | +66.9% |
| Other operating charges | 640/8 | €1,146 | €1,199 | +€53 | +4.7% |
| Gross operating margin | 9900 | €52,347 | €91,592 | +€39,246 | +75.0% |
| Operating profit (loss) | 9901 | €12,192 | €47,454 | +€35,261 | +289% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €321 | €5,081 | +€4,760 | +1,482% |
| Recurring financial charges | 65 | €321 | €5,081 | +€4,760 | +1,482% |
| Profit (loss) for the period before taxes | 9903 | €11,871 | €42,373 | +€30,502 | +257% |
| Income taxes | 67/77 | €2,813 | €12,489 | +€9,675 | +344% |
| Profit (loss) for the period | 9904 | €9,057 | €29,884 | +€20,827 | +230% |
| Profit (loss) for the period to be appropriated | 9905 | €9,057 | €29,884 | +€20,827 | +230% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.