D.V.L. CONSULT: 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.L. CONSULT
Largest movements
- Receivables within one year -€129,408
down €129,408 (-87.8%), from €147,322 to €17,913
of which Other amounts receivable: -€144,408
- Receivables after one year -€50,067
down €50,067 (-7.2%), from €698,213 to €648,145
- Trade debts -€116,973
down €116,973 (-80.5%), from €145,223 to €28,250
- Tax, wage and social debts -€87,778
down €87,778 (-99.4%), from €88,307 to €529
- Other debts +€22,500
new in 2025: €22,500
- Gross operating margin +€6,626
up €6,626 (+135%), from €4,923 to €11,549
- Financial charges +€2,178
up €2,178 (+32.0%), from €6,804 to €8,982
- Other operating charges +€1,572
up €1,572 (+3,275%), from €48 to €1,620
- Taxes -€148
down €148 (-48.1%), from €307 to €159
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 | €845,858 | €666,065 | -€179,792 | -21.3% |
| Fixed assets | 21/28 | €305 | €0 | -€305 | -100% |
| Financial fixed assets | 28 | €305 | €0 | -€305 | -100% |
| Current assets | 29/58 | €845,553 | €666,065 | -€179,487 | -21.2% |
| Amounts receivable after more than one year | 29 | €698,213 | €648,145 | -€50,067 | -7.2% |
| Other amounts receivable | 291 | €698,213 | €648,145 | -€50,067 | -7.2% |
| Amounts receivable within one year | 40/41 | €147,322 | €17,913 | -€129,408 | -87.8% |
| Trade receivables | 40 | €2,913 | €17,913 | +€15,000 | +515% |
| Other amounts receivable | 41 | €144,408 | €0 | -€144,408 | -100% |
| Cash at bank and in hand | 54/58 | €19 | €7 | -€12 | -63.6% |
| Total equity and liabilities | 10/49 | €845,858 | €666,065 | -€179,792 | -21.3% |
| Equity | 10/15 | €508,828 | €509,615 | +€788 | +0.2% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €478,700 | €479,480 | +€780 | +0.2% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €475,700 | €476,480 | +€780 | +0.2% |
| Profit (loss) carried forward | 14 | €128 | €135 | +€8 | +6.1% |
| Amounts payable | 17/49 | €337,030 | €156,450 | -€180,580 | -53.6% |
| Amounts payable within one year | 42/48 | €333,530 | €151,279 | -€182,251 | -54.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €100,000 | €100,000 | = | 0.0% |
| Credit institutions | 430/8 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €145,223 | €28,250 | -€116,973 | -80.5% |
| Suppliers | 440/4 | €145,223 | €28,250 | -€116,973 | -80.5% |
| Taxes, remuneration and social security | 45 | €88,307 | €529 | -€87,778 | -99.4% |
| Taxes | 450/3 | €88,307 | €529 | -€87,778 | -99.4% |
| Other amounts payable | 47/48 | - | €22,500 | +€22,500 | |
| Accrued charges and deferred income | 492/3 | €3,500 | €5,171 | +€1,671 | +47.7% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €48 | €1,620 | +€1,572 | +3,275% |
| Gross operating margin | 9900 | €4,923 | €11,549 | +€6,626 | +135% |
| Operating profit (loss) | 9901 | €4,875 | €9,929 | +€5,054 | +104% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €6,804 | €8,982 | +€2,178 | +32.0% |
| Recurring financial charges | 65 | €6,804 | €8,982 | +€2,178 | +32.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,929 | €947 | +€2,876 | |
| Income taxes | 67/77 | €307 | €159 | -€148 | -48.1% |
| Profit (loss) for the period | 9904 | -€2,236 | €788 | +€3,023 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,236 | €788 | +€3,023 |
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 26 October 2026 via checked.be.