D & V INVEST: what changed
What changed
D & V INVEST
filed annual accounts (NBB)
Net result for the year
-€31,052
2024 · -€35,450+€4,398
Equity
€695,157
2024 · €726,209-€31,052
Cash
€549,186
2024 · €554,151-€4,965
Balance sheet total
€1.3m
2024 · €1.3m-€6,001
Largest movements
Assets
- Tangible fixed assets -€27,445
down €27,445 (-4.6%), from €602,253 to €574,808
of which Land and buildings: -€27,139
- Deferred charges and accrued income +€24,449
up €24,449 (+19.7%), from €124,150 to €148,599
Equity and liabilities
- Reserves -€31,052
down €31,052 (-4.7%), from €664,709 to €633,657
of which Distributable reserves: -€31,052
- Other debts +€24,361
up €24,361 (+4.6%), from €530,372 to €554,733
Income statement
- Financial income +€4,264
up €4,264 (+188%), from €2,268 to €6,532
- Financial charges +€1,564
up €1,564 (+4.7%), from €33,322 to €34,885
- Depreciation -€1,102
down €1,102 (-2.5%), from €44,959 to €43,857
- Taxes -€681
down €681 (-100%), from €681 to €0
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.
Result 2024
-€35,450
Gross operating margin
+€283
Depreciation
+€1,102
Other operating charges
-€367
Financial income
+€4,264
Financial charges
-€1,564
Taxes
+€681
Result 2025
-€31,052
raises the resultlowers the result
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.
From operations
+€11,447
Investment
-€16,411
Financing
€0
Cash 2024
€554,151
From operations (derived)
+€11,447
Net result for the year
-€31,052
Depreciation
+€43,857
Receivables within one year
-€1,960
Deferred charges and accrued income
-€24,449
Trade debts
+€148
Tax, wage and social debts
+€511
Other debts
+€24,361
Accrued charges and deferred income
+€31
Investment (derived)
-€16,411
Investment in fixed assets (net)
-€16,411
Cash 2025
€549,186
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,280,554 | €1,274,553 | -€6,001 | -0.5% |
| Fixed assets | 21/28 | €602,253 | €574,808 | -€27,445 | -4.6% |
| Tangible fixed assets | 22/27 | €602,253 | €574,808 | -€27,445 | -4.6% |
| Land and buildings | 22 | €601,794 | €574,655 | -€27,139 | -4.5% |
| Plant, machinery and equipment | 23 | €459 | €153 | -€306 | -66.7% |
| Current assets | 29/58 | €678,301 | €699,745 | +€21,444 | +3.2% |
| Amounts receivable within one year | 40/41 | - | €1,960 | +€1,960 | |
| Other amounts receivable | 41 | - | €1,960 | +€1,960 | |
| Cash at bank and in hand | 54/58 | €554,151 | €549,186 | -€4,965 | -0.9% |
| Deferred charges and accrued income | 490/1 | €124,150 | €148,599 | +€24,449 | +19.7% |
| Total equity and liabilities | 10/49 | €1,280,554 | €1,274,553 | -€6,001 | -0.5% |
| Equity | 10/15 | €726,209 | €695,157 | -€31,052 | -4.3% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €664,709 | €633,657 | -€31,052 | -4.7% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €658,559 | €627,507 | -€31,052 | -4.7% |
| Amounts payable | 17/49 | €554,344 | €579,396 | +€25,051 | +4.5% |
| Amounts payable within one year | 42/48 | €553,377 | €578,397 | +€25,021 | +4.5% |
| Trade debts | 44 | €13,076 | €13,224 | +€148 | +1.1% |
| Suppliers | 440/4 | €13,076 | €13,224 | +€148 | +1.1% |
| Taxes, remuneration and social security | 45 | €9,929 | €10,440 | +€511 | +5.2% |
| Taxes | 450/3 | €9,929 | €10,440 | +€511 | +5.2% |
| Other amounts payable | 47/48 | €530,372 | €554,733 | +€24,361 | +4.6% |
| Accrued charges and deferred income | 492/3 | €968 | €998 | +€31 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,959 | €43,857 | -€1,102 | -2.5% |
| Other operating charges | 640/8 | €11,449 | €11,816 | +€367 | +3.2% |
| Gross operating margin | 9900 | €52,691 | €52,973 | +€283 | +0.5% |
| Operating profit (loss) | 9901 | -€3,717 | -€2,699 | +€1,017 | +27.4% |
| Financial income | 75/76B | €2,268 | €6,532 | +€4,264 | +188% |
| Recurring financial income | 75 | €2,268 | €6,532 | +€4,264 | +188% |
| Financial charges | 65/66B | €33,322 | €34,885 | +€1,564 | +4.7% |
| Recurring financial charges | 65 | €33,322 | €34,885 | +€1,564 | +4.7% |
| Profit (loss) for the period before taxes | 9903 | -€34,770 | -€31,052 | +€3,718 | +10.7% |
| Income taxes | 67/77 | €681 | €0 | -€681 | -100% |
| Profit (loss) for the period | 9904 | -€35,450 | -€31,052 | +€4,398 | +12.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,450 | -€31,052 | +€4,398 | +12.4% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.