D.V. CONSULTING: 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. CONSULTING
Largest movements
- Receivables within one year +€42,254
up €42,254 (+907%), from €4,659 to €46,913
of which Other amounts receivable: +€42,000
- Cash -€40,678
down €40,678 (-28.4%), from €143,089 to €102,410
mainly Receivables within one year (-€42,254) and Investment in fixed assets (net) (-€23,432)
- Tangible fixed assets +€15,168
up €15,168 (+199%), from €7,633 to €22,801
- Reserves +€12,283
up €12,283 (+8.5%), from €145,057 to €157,341
of which Distributable reserves: +€12,283
- Tax, wage and social debts +€2,396
up €2,396 (+71.9%), from €3,332 to €5,728
- Depreciation +€2,876
up €2,876 (+53.4%), from €5,388 to €8,264
- Gross operating margin +€2,723
up €2,723 (+10.1%), from €27,090 to €29,813
- Taxes -€1,978
down €1,978 (-20.5%), from €9,658 to €7,680
- Financial income -€601
down €601 (-100%), from €601 to €0
- Other operating charges +€494
up €494 (+47.9%), from €1,033 to €1,528
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 | €155,380 | €172,124 | +€16,744 | +10.8% |
| Fixed assets | 21/28 | €7,633 | €22,801 | +€15,168 | +199% |
| Tangible fixed assets | 22/27 | €7,633 | €22,801 | +€15,168 | +199% |
| Furniture and vehicles | 24 | €7,633 | €22,801 | +€15,168 | +199% |
| Current assets | 29/58 | €147,747 | €149,323 | +€1,576 | +1.1% |
| Amounts receivable within one year | 40/41 | €4,659 | €46,913 | +€42,254 | +907% |
| Trade receivables | 40 | €4,659 | €4,913 | +€254 | +5.5% |
| Other amounts receivable | 41 | €0 | €42,000 | +€42,000 | |
| Cash at bank and in hand | 54/58 | €143,089 | €102,410 | -€40,678 | -28.4% |
| Total equity and liabilities | 10/49 | €155,380 | €172,124 | +€16,744 | +10.8% |
| Equity | 10/15 | €151,257 | €163,541 | +€12,283 | +8.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €145,057 | €157,341 | +€12,283 | +8.5% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €143,198 | €155,481 | +€12,283 | +8.6% |
| Amounts payable | 17/49 | €4,123 | €8,583 | +€4,460 | +108% |
| Amounts payable within one year | 42/48 | €4,123 | €8,583 | +€4,460 | +108% |
| Trade debts | 44 | €0 | €538 | +€538 | |
| Suppliers | 440/4 | €0 | €538 | +€538 | |
| Taxes, remuneration and social security | 45 | €3,332 | €5,728 | +€2,396 | +71.9% |
| Taxes | 450/3 | €3,332 | €5,728 | +€2,396 | +71.9% |
| Other amounts payable | 47/48 | €791 | €2,317 | +€1,526 | +193% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,388 | €8,264 | +€2,876 | +53.4% |
| Other operating charges | 640/8 | €1,033 | €1,528 | +€494 | +47.9% |
| Gross operating margin | 9900 | €27,090 | €29,813 | +€2,723 | +10.1% |
| Operating profit (loss) | 9901 | €20,669 | €20,021 | -€648 | -3.1% |
| Financial income | 75/76B | €601 | €0 | -€601 | -100% |
| Recurring financial income | 75 | €601 | €0 | -€601 | -100% |
| Financial charges | 65/66B | €54 | €59 | +€5 | +8.3% |
| Recurring financial charges | 65 | €54 | €59 | +€5 | +8.3% |
| Profit (loss) for the period before taxes | 9903 | €21,216 | €19,963 | -€1,253 | -5.9% |
| Income taxes | 67/77 | €9,658 | €7,680 | -€1,978 | -20.5% |
| Profit (loss) for the period | 9904 | €11,558 | €12,283 | +€725 | +6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €11,558 | €12,283 | +€725 | +6.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.