D&V CONSULTING: what changed
D&V CONSULTING
Largest movements
- Tangible fixed assets +€34,790
up €34,790 (+77.1%), from €45,129 to €79,919
- Receivables within one year +€22,542
up €22,542 (+1,375%), from €1,639 to €24,181
of which Trade receivables: +€22,750
- Cash +€10,799
up €10,799 (+5.5%), from €195,061 to €205,860
mainly Net result for the year (+€34,290) and Depreciation (+€28,130)
- Reserves +€25,000
up €25,000 (+33.4%), from €74,860 to €99,860
- Tax, wage and social debts +€11,536
up €11,536 (+115%), from €10,056 to €21,592
- Current portion of long-term debt +€8,276
up €8,276 (+166%), from €4,981 to €13,257
- Debts after one year +€7,735
up €7,735 (+67.4%), from €11,476 to €19,211
- Trade debts +€6,468
up €6,468 (+106%), from €6,092 to €12,560
- Gross operating margin +€29,566
up €29,566 (+65.6%), from €45,088 to €74,654
- Depreciation +€11,185
up €11,185 (+66.0%), from €16,945 to €28,130
- Taxes +€4,740
up €4,740 (+59.1%), from €8,016 to €12,756
- Financial income +€2,128
up €2,128 (+285%), from €746 to €2,874
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 | €242,069 | €310,212 | +€68,143 | +28.2% |
| Fixed assets | 21/28 | €45,129 | €79,919 | +€34,790 | +77.1% |
| Tangible fixed assets | 22/27 | €45,129 | €79,919 | +€34,790 | +77.1% |
| Furniture and vehicles | 24 | €45,129 | €79,919 | +€34,790 | +77.1% |
| Current assets | 29/58 | €196,940 | €230,293 | +€33,353 | +16.9% |
| Amounts receivable within one year | 40/41 | €1,639 | €24,181 | +€22,542 | +1,375% |
| Trade receivables | 40 | €1,431 | €24,181 | +€22,750 | +1,590% |
| Other amounts receivable | 41 | €208 | - | -€208 | |
| Cash at bank and in hand | 54/58 | €195,061 | €205,860 | +€10,799 | +5.5% |
| Deferred charges and accrued income | 490/1 | €240 | €252 | +€12 | +5.0% |
| Total equity and liabilities | 10/49 | €242,069 | €310,212 | +€68,143 | +28.2% |
| Equity | 10/15 | €208,433 | €237,623 | +€29,190 | +14.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €74,860 | €99,860 | +€25,000 | +33.4% |
| Distributable reserves | 133 | €74,860 | €99,860 | +€25,000 | +33.4% |
| Profit (loss) carried forward | 14 | €127,373 | €131,563 | +€4,190 | +3.3% |
| Amounts payable | 17/49 | €33,636 | €72,589 | +€38,953 | +116% |
| Amounts payable after more than one year | 17 | €11,476 | €19,211 | +€7,735 | +67.4% |
| Financial debts | 170/4 | €11,476 | €19,211 | +€7,735 | +67.4% |
| Amounts payable within one year | 42/48 | €22,160 | €53,378 | +€31,218 | +141% |
| Current portion of amounts payable after more than one year | 42 | €4,981 | €13,257 | +€8,276 | +166% |
| Trade debts | 44 | €6,092 | €12,560 | +€6,468 | +106% |
| Suppliers | 440/4 | €6,092 | €12,560 | +€6,468 | +106% |
| Taxes, remuneration and social security | 45 | €10,056 | €21,592 | +€11,536 | +115% |
| Taxes | 450/3 | €10,056 | €21,592 | +€11,536 | +115% |
| Other amounts payable | 47/48 | €1,031 | €5,969 | +€4,938 | +479% |
| Non-recurring operating income | 76A | - | €11,102 | +€11,102 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,945 | €28,130 | +€11,185 | +66.0% |
| Other operating charges | 640/8 | €1,234 | €1,401 | +€167 | +13.5% |
| Gross operating margin | 9900 | €45,088 | €74,654 | +€29,566 | +65.6% |
| Operating profit (loss) | 9901 | €26,909 | €45,123 | +€18,214 | +67.7% |
| Financial income | 75/76B | €746 | €2,874 | +€2,128 | +285% |
| Recurring financial income | 75 | €746 | €2,874 | +€2,128 | +285% |
| Financial charges | 65/66B | €916 | €951 | +€35 | +3.8% |
| Recurring financial charges | 65 | €916 | €951 | +€35 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | €26,739 | €47,046 | +€20,307 | +75.9% |
| Income taxes | 67/77 | €8,016 | €12,756 | +€4,740 | +59.1% |
| Profit (loss) for the period | 9904 | €18,723 | €34,290 | +€15,567 | +83.1% |
| Profit (loss) for the period to be appropriated | 9905 | €18,723 | €34,290 | +€15,567 | +83.1% |
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 7 November 2026 via checked.be.