DEEP BLUE DIVING: what changed
DEEP BLUE DIVING
Largest movements
- Stocks and contracts +€7,523
up €7,523 (+10.2%), from €74,099 to €81,622
- Intangible fixed assets -€5,000
down €5,000 (-10.8%), from €46,250 to €41,250
- Receivables within one year +€2,823
new in 2025: €2,823
of which Trade receivables: +€2,096
- Cash -€1,840
no longer reported in 2025 (was €1,840)
mainly Debts after one year (-€17,395) and Trade debts (-€12,248)
- Debts after one year -€17,395
down €17,395 (-24.7%), from €70,553 to €53,158
- Other debts +€17,000
up €17,000 (+37.1%), from €45,854 to €62,853
- Profit (loss) carried forward +€13,027
up €13,027 (+25.0%), from -€52,042 to -€39,015
- Trade debts -€12,248
down €12,248 (-36.2%), from €33,863 to €21,615
- Tax, wage and social debts +€1,602
up €1,602 (+26.4%), from €6,064 to €7,667
of which Taxes: +€2,031
- Gross operating margin +€65,239
up €65,239, from -€36,623 to €28,615
- Staff costs -€3,597
down €3,597 (-42.3%), from €8,500 to €4,903
- Depreciation +€1,250
up €1,250 (+33.3%), from €3,750 to €5,000
- Other operating charges +€1,119
up €1,119 (+176%), from €637 to €1,756
- Financial charges +€1,067
up €1,067 (+36.1%), from €2,952 to €4,019
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €123,017 | €125,695 | +€2,678 | +2.2% |
| Fixed assets | 21/28 | €46,250 | €41,250 | -€5,000 | -10.8% |
| Intangible fixed assets | 21 | €46,250 | €41,250 | -€5,000 | -10.8% |
| Current assets | 29/58 | €76,767 | €84,445 | +€7,678 | +10.0% |
| Stocks and contracts in progress | 3 | €74,099 | €81,622 | +€7,523 | +10.2% |
| Stocks | 30/36 | €74,099 | €81,622 | +€7,523 | +10.2% |
| Amounts receivable within one year | 40/41 | - | €2,823 | +€2,823 | |
| Trade receivables | 40 | - | €2,096 | +€2,096 | |
| Other amounts receivable | 41 | - | €727 | +€727 | |
| Cash at bank and in hand | 54/58 | €1,840 | - | -€1,840 | |
| Deferred charges and accrued income | 490/1 | €828 | - | -€828 | |
| Total equity and liabilities | 10/49 | €123,017 | €125,695 | +€2,678 | +2.2% |
| Equity | 10/15 | -€50,042 | -€37,015 | +€13,027 | +26.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,042 | -€39,015 | +€13,027 | +25.0% |
| Amounts payable | 17/49 | €173,058 | €162,709 | -€10,349 | -6.0% |
| Amounts payable after more than one year | 17 | €70,553 | €53,158 | -€17,395 | -24.7% |
| Financial debts | 170/4 | €70,553 | €53,158 | -€17,395 | -24.7% |
| Amounts payable within one year | 42/48 | €102,505 | €109,551 | +€7,046 | +6.9% |
| Financial debts | 43 | €16,725 | €17,416 | +€692 | +4.1% |
| Credit institutions | 430/8 | €16,725 | €17,416 | +€692 | +4.1% |
| Trade debts | 44 | €33,863 | €21,615 | -€12,248 | -36.2% |
| Suppliers | 440/4 | €33,863 | €21,615 | -€12,248 | -36.2% |
| Taxes, remuneration and social security | 45 | €6,064 | €7,667 | +€1,602 | +26.4% |
| Taxes | 450/3 | €3,111 | €5,142 | +€2,031 | +65.3% |
| Remuneration and social security | 454/9 | €2,953 | €2,525 | -€428 | -14.5% |
| Other amounts payable | 47/48 | €45,854 | €62,853 | +€17,000 | +37.1% |
| Remuneration, social security and pensions | 62 | €8,500 | €4,903 | -€3,597 | -42.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,750 | €5,000 | +€1,250 | +33.3% |
| Other operating charges | 640/8 | €637 | €1,756 | +€1,119 | +176% |
| Gross operating margin | 9900 | -€36,623 | €28,615 | +€65,239 | |
| Operating profit (loss) | 9901 | -€49,510 | €16,956 | +€66,467 | |
| Financial income | 75/76B | €421 | €90 | -€331 | -78.7% |
| Recurring financial income | 75 | €421 | €90 | -€331 | -78.7% |
| Financial charges | 65/66B | €2,952 | €4,019 | +€1,067 | +36.1% |
| Recurring financial charges | 65 | €2,952 | €4,019 | +€1,067 | +36.1% |
| Profit (loss) for the period before taxes | 9903 | -€52,042 | €13,027 | +€65,069 | |
| Profit (loss) for the period | 9904 | -€52,042 | €13,027 | +€65,069 | |
| Profit (loss) for the period to be appropriated | 9905 | -€52,042 | €13,027 | +€65,069 |
Next steps
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 3 November 2026 via checked.be.