D V D INDUSTRIES: 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.
What changed
D V D INDUSTRIES
NACE 25.530, Machining of metals
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€96,105
2024 · €89,816+€6,289
Equity
€801,378
2024 · €705,273+€96,105
Cash
€11,571
2024 · €2,316+€9,255
Balance sheet total
€2.4m
2024 · €2.3m+€170,869
Largest movements
Assets
- Receivables within one year +€161,476
up €161,476 (+12.6%), from €1.3m to €1.4m
of which Trade receivables: +€161,476
Equity and liabilities
- Reserves +€96,105
up €96,105 (+14.9%), from €643,300 to €739,404
of which Distributable reserves: +€96,105
- Trade debts +€62,536
up €62,536 (+4.3%), from €1.5m to €1.5m
Income statement
- Gross operating margin +€18,026
up €18,026 (+9.8%), from €184,304 to €202,329
- Taxes +€15,640
up €15,640 (+64.9%), from €24,089 to €39,729
- Depreciation -€3,467
down €3,467 (-100%), from €3,467 to €0
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.
Result 2024
€89,816
Gross operating margin
+€18,026
Staff costs
+€433
Depreciation
+€3,467
Other operating charges
+€68
Financial income
+€1
Financial charges
-€65
Taxes
-€15,640
Result 2025
€96,105
raises the resultlowers the result
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.
From operations
+€14,262
Investment
€0
Financing
-€5,007
Cash 2024
€2,316
From operations (derived)
+€14,262
Net result for the year
+€96,105
Receivables within one year
-€161,476
Smaller working-capital items
+€202
Trade debts
+€62,536
Tax, wage and social debts
+€16,895
Financing
-€5,007
Debts after one year
-€5,000
Current portion of long-term debt
-€7
Cash 2025
€11,571
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,261,793 | €2,432,662 | +€170,869 | +7.6% |
| Fixed assets | 21/28 | €975,078 | €975,078 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €975,078 | €975,078 | = | 0.0% |
| Current assets | 29/58 | €1,286,715 | €1,457,584 | +€170,869 | +13.3% |
| Amounts receivable within one year | 40/41 | €1,282,268 | €1,443,743 | +€161,476 | +12.6% |
| Trade receivables | 40 | €1,282,222 | €1,443,698 | +€161,476 | +12.6% |
| Other amounts receivable | 41 | €46 | €46 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,316 | €11,571 | +€9,255 | +400% |
| Deferred charges and accrued income | 490/1 | €2,132 | €2,270 | +€138 | +6.5% |
| Total equity and liabilities | 10/49 | €2,261,793 | €2,432,662 | +€170,869 | +7.6% |
| Equity | 10/15 | €705,273 | €801,378 | +€96,105 | +13.6% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €643,300 | €739,404 | +€96,105 | +14.9% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €637,102 | €733,207 | +€96,105 | +15.1% |
| Amounts payable | 17/49 | €1,556,520 | €1,631,284 | +€74,764 | +4.8% |
| Amounts payable after more than one year | 17 | €45,000 | €40,000 | -€5,000 | -11.1% |
| Other amounts payable | 178/9 | €45,000 | €40,000 | -€5,000 | -11.1% |
| Amounts payable within one year | 42/48 | €1,508,718 | €1,588,486 | +€79,768 | +5.3% |
| Current portion of amounts payable after more than one year | 42 | €10,888 | €10,881 | -€7 | -0.1% |
| Trade debts | 44 | €1,456,690 | €1,519,226 | +€62,536 | +4.3% |
| Suppliers | 440/4 | €1,456,690 | €1,519,226 | +€62,536 | +4.3% |
| Taxes, remuneration and social security | 45 | €37,471 | €54,367 | +€16,895 | +45.1% |
| Taxes | 450/3 | €32,075 | €49,919 | +€17,844 | +55.6% |
| Remuneration and social security | 454/9 | €5,396 | €4,447 | -€949 | -17.6% |
| Other amounts payable | 47/48 | €3,668 | €4,012 | +€344 | +9.4% |
| Accrued charges and deferred income | 492/3 | €2,802 | €2,798 | -€4 | -0.1% |
| Remuneration, social security and pensions | 62 | €61,458 | €61,025 | -€433 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,467 | €0 | -€3,467 | -100% |
| Other operating charges | 640/8 | €1,486 | €1,418 | -€68 | -4.6% |
| Gross operating margin | 9900 | €184,304 | €202,329 | +€18,026 | +9.8% |
| Operating profit (loss) | 9901 | €117,893 | €139,886 | +€21,993 | +18.7% |
| Financial income | 75/76B | €5 | €5 | +€1 | +14.2% |
| Recurring financial income | 75 | €5 | €5 | +€1 | +14.2% |
| Financial charges | 65/66B | €3,993 | €4,058 | +€65 | +1.6% |
| Recurring financial charges | 65 | €3,993 | €4,058 | +€65 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | €113,905 | €135,833 | +€21,928 | +19.3% |
| Income taxes | 67/77 | €24,089 | €39,729 | +€15,640 | +64.9% |
| Profit (loss) for the period | 9904 | €89,816 | €96,105 | +€6,289 | +7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €89,816 | €96,105 | +€6,289 | +7.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.