D & V CONSULT: 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.
D & V CONSULT
Largest movements
- Cash -€29,598
down €29,598 (-10.7%), from €275,411 to €245,812
mainly Debts after one year (-€70,000) and Net result for the year (-€14,356)
- Tangible fixed assets -€14,215
down €14,215 (-3.2%), from €449,515 to €435,300
of which Furniture and vehicles: -€15,320
- Financial fixed assets -€13,194
down €13,194 (-96.7%), from €13,644 to €449
- Debts after one year -€70,000
down €70,000 (-16.5%), from €425,000 to €355,000
- Other debts +€17,337
up €17,337 (+165%), from €10,478 to €27,815
- Profit (loss) carried forward -€16,022
down €16,022 (-40.7%), from €39,390 to €23,368
- Tax, wage and social debts +€10,844
up €10,844 (+393%), from €2,759 to €13,603
- Gross operating margin -€63,992
down €63,992 (-78.0%), from €82,065 to €18,074
- Taxes -€10,886
down €10,886 (-98.0%), from €11,105 to €219
- Financial charges +€2,120
up €2,120 (+623%), from €340 to €2,461
- Other operating charges +€1,090
up €1,090 (+31.0%), from €3,512 to €4,602
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 | €750,659 | €689,584 | -€61,075 | -8.1% |
| Fixed assets | 21/28 | €463,158 | €435,749 | -€27,409 | -5.9% |
| Tangible fixed assets | 22/27 | €449,515 | €435,300 | -€14,215 | -3.2% |
| Land and buildings | 22 | €399,260 | €401,656 | +€2,396 | +0.6% |
| Furniture and vehicles | 24 | €47,851 | €32,530 | -€15,320 | -32.0% |
| Other tangible fixed assets | 26 | €2,404 | €1,113 | -€1,291 | -53.7% |
| Financial fixed assets | 28 | €13,644 | €449 | -€13,194 | -96.7% |
| Current assets | 29/58 | €287,501 | €253,835 | -€33,666 | -11.7% |
| Stocks and contracts in progress | 3 | €591 | €591 | = | 0.0% |
| Stocks | 30/36 | €591 | €591 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,401 | €6,187 | -€3,215 | -34.2% |
| Trade receivables | 40 | €3,380 | €359 | -€3,021 | -89.4% |
| Other amounts receivable | 41 | €6,021 | €5,828 | -€193 | -3.2% |
| Cash at bank and in hand | 54/58 | €275,411 | €245,812 | -€29,598 | -10.7% |
| Deferred charges and accrued income | 490/1 | €2,099 | €1,246 | -€853 | -40.6% |
| Total equity and liabilities | 10/49 | €750,659 | €689,584 | -€61,075 | -8.1% |
| Equity | 10/15 | €309,050 | €293,028 | -€16,022 | -5.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €263,460 | €263,460 | = | 0.0% |
| Distributable reserves | 133 | €263,460 | €263,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,390 | €23,368 | -€16,022 | -40.7% |
| Amounts payable | 17/49 | €441,609 | €396,556 | -€45,053 | -10.2% |
| Amounts payable after more than one year | 17 | €425,000 | €355,000 | -€70,000 | -16.5% |
| Other amounts payable | 178/9 | €425,000 | €355,000 | -€70,000 | -16.5% |
| Amounts payable within one year | 42/48 | €16,609 | €41,556 | +€24,947 | +150% |
| Trade debts | 44 | €3,372 | €138 | -€3,234 | -95.9% |
| Suppliers | 440/4 | €3,372 | €138 | -€3,234 | -95.9% |
| Taxes, remuneration and social security | 45 | €2,759 | €13,603 | +€10,844 | +393% |
| Taxes | 450/3 | €2,759 | €13,603 | +€10,844 | +393% |
| Other amounts payable | 47/48 | €10,478 | €27,815 | +€17,337 | +165% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,228 | €25,849 | -€379 | -1.4% |
| Other operating charges | 640/8 | €3,512 | €4,602 | +€1,090 | +31.0% |
| Gross operating margin | 9900 | €82,065 | €18,074 | -€63,992 | -78.0% |
| Operating profit (loss) | 9901 | €52,325 | -€12,377 | -€64,702 | |
| Financial income | 75/76B | €197 | €702 | +€505 | +256% |
| Recurring financial income | 75 | €197 | €702 | +€505 | +256% |
| Financial charges | 65/66B | €340 | €2,461 | +€2,120 | +623% |
| Recurring financial charges | 65 | €340 | €2,461 | +€2,120 | +623% |
| Profit (loss) for the period before taxes | 9903 | €52,181 | -€14,136 | -€66,318 | |
| Income taxes | 67/77 | €11,105 | €219 | -€10,886 | -98.0% |
| Profit (loss) for the period | 9904 | €41,076 | -€14,356 | -€55,432 | |
| Profit (loss) for the period to be appropriated | 9905 | €41,076 | -€14,356 | -€55,432 |
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 14 October 2026 via checked.be.