D.V.K. SYSTEMS & CONSULTANCY: 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.K. SYSTEMS & CONSULTANCY
Largest movements
- Receivables within one year +€14,737
up €14,737 (+45.4%), from €32,446 to €47,183
of which Trade receivables: +€7,865
- Stocks and contracts -€10,591
down €10,591 (-31.8%), from €33,307 to €22,717
- Cash +€7,925
up €7,925 (+119%), from €6,632 to €14,557
mainly Net result for the year (+€19,090) and Stocks and contracts (+€10,591)
- Deferred charges and accrued income +€2,328
up €2,328 (+2,452%), from €95 to €2,423
- Profit (loss) carried forward +€19,090
up €19,090 (+154%), from €12,364 to €31,454
- Trade debts -€1,717
down €1,717 (-38.3%), from €4,479 to €2,762
- Tax, wage and social debts -€1,661
down €1,661 (-84.5%), from €1,966 to €305
- Gross operating margin +€13,392
up €13,392 (+34.5%), from €38,780 to €52,172
- Other operating charges +€11,678
up €11,678 (+437%), from €2,672 to €14,351
- Taxes +€2,378
up €2,378 (+35.7%), from €6,661 to €9,039
- Financial charges -€1,269
down €1,269 (-22.7%), from €5,592 to €4,323
- Depreciation +€986
up €986 (+22.4%), from €4,398 to €5,384
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 | €81,570 | €96,599 | +€15,029 | +18.4% |
| Fixed assets | 21/28 | €9,090 | €9,720 | +€630 | +6.9% |
| Tangible fixed assets | 22/27 | €9,040 | €9,670 | +€630 | +7.0% |
| Plant, machinery and equipment | 23 | €749 | €369 | -€380 | -50.7% |
| Furniture and vehicles | 24 | €8,291 | €9,301 | +€1,010 | +12.2% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €72,480 | €86,880 | +€14,399 | +19.9% |
| Stocks and contracts in progress | 3 | €33,307 | €22,717 | -€10,591 | -31.8% |
| Stocks | 30/36 | €33,307 | €22,717 | -€10,591 | -31.8% |
| Amounts receivable within one year | 40/41 | €32,446 | €47,183 | +€14,737 | +45.4% |
| Trade receivables | 40 | €29,267 | €37,132 | +€7,865 | +26.9% |
| Other amounts receivable | 41 | €3,179 | €10,051 | +€6,872 | +216% |
| Cash at bank and in hand | 54/58 | €6,632 | €14,557 | +€7,925 | +119% |
| Deferred charges and accrued income | 490/1 | €95 | €2,423 | +€2,328 | +2,452% |
| Total equity and liabilities | 10/49 | €81,570 | €96,599 | +€15,029 | +18.4% |
| Equity | 10/15 | €20,423 | €39,513 | +€19,090 | +93.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,364 | €31,454 | +€19,090 | +154% |
| Amounts payable | 17/49 | €61,147 | €57,086 | -€4,061 | -6.6% |
| Amounts payable within one year | 42/48 | €61,147 | €57,086 | -€4,061 | -6.6% |
| Current portion of amounts payable after more than one year | 42 | €6,835 | €6,835 | = | 0.0% |
| Trade debts | 44 | €4,479 | €2,762 | -€1,717 | -38.3% |
| Suppliers | 440/4 | €4,479 | €2,762 | -€1,717 | -38.3% |
| Taxes, remuneration and social security | 45 | €1,966 | €305 | -€1,661 | -84.5% |
| Taxes | 450/3 | €1,966 | €305 | -€1,661 | -84.5% |
| Other amounts payable | 47/48 | €47,867 | €47,184 | -€683 | -1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,398 | €5,384 | +€986 | +22.4% |
| Other operating charges | 640/8 | €2,672 | €14,351 | +€11,678 | +437% |
| Gross operating margin | 9900 | €38,780 | €52,172 | +€13,392 | +34.5% |
| Operating profit (loss) | 9901 | €31,709 | €32,437 | +€728 | +2.3% |
| Financial income | 75/76B | €0 | €14 | +€14 | +4,513% |
| Recurring financial income | 75 | €0 | €14 | +€14 | +4,513% |
| Financial charges | 65/66B | €5,592 | €4,323 | -€1,269 | -22.7% |
| Recurring financial charges | 65 | €5,592 | €4,323 | -€1,269 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | €26,117 | €28,129 | +€2,011 | +7.7% |
| Income taxes | 67/77 | €6,661 | €9,039 | +€2,378 | +35.7% |
| Profit (loss) for the period | 9904 | €19,457 | €19,090 | -€367 | -1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19,457 | €19,090 | -€367 | -1.9% |
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 22 October 2026 via checked.be.