D V MOTOR: 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 MOTOR
Largest movements
- Cash +€11,724
up €11,724 (+12.6%), from €93,005 to €104,729
mainly Net result for the year (+€15,996) and Trade debts (+€3,870)
- Stocks and contracts -€3,310
down €3,310 (-2.7%), from €122,706 to €119,396
- Profit (loss) carried forward +€15,996
up €15,996 (+18.6%), from €86,046 to €102,042
- Tax, wage and social debts -€7,102
down €7,102 (-35.9%), from €19,771 to €12,669
- Trade debts +€3,870
up €3,870 (+40,270%), from €10 to €3,880
- Other debts -€3,240
down €3,240 (-3.6%), from €90,455 to €87,214
- Other operating charges -€5,601
down €5,601 (-80.0%), from €7,004 to €1,403
- Financial charges +€4,449
up €4,449 (+610%), from €729 to €5,178
- Gross operating margin +€4,129
up €4,129 (+16.6%), from €24,908 to €29,037
- Taxes +€747
up €747 (+14.7%), from €5,076 to €5,823
- Depreciation +€300
up €300 (+79.4%), from €378 to €678
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 | €219,517 | €229,041 | +€9,524 | +4.3% |
| Fixed assets | 21/28 | €3,199 | €2,521 | -€678 | -21.2% |
| Tangible fixed assets | 22/27 | €3,199 | €2,521 | -€678 | -21.2% |
| Plant, machinery and equipment | 23 | €3,199 | €2,521 | -€678 | -21.2% |
| Current assets | 29/58 | €216,318 | €226,520 | +€10,202 | +4.7% |
| Stocks and contracts in progress | 3 | €122,706 | €119,396 | -€3,310 | -2.7% |
| Stocks | 30/36 | €122,706 | €119,396 | -€3,310 | -2.7% |
| Amounts receivable within one year | 40/41 | €607 | €2,395 | +€1,788 | +294% |
| Trade receivables | 40 | €607 | €2,395 | +€1,788 | +294% |
| Cash at bank and in hand | 54/58 | €93,005 | €104,729 | +€11,724 | +12.6% |
| Total equity and liabilities | 10/49 | €219,517 | €229,041 | +€9,524 | +4.3% |
| Equity | 10/15 | €106,282 | €122,278 | +€15,996 | +15.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,645 | €1,645 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,645 | €1,645 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,645 | €1,645 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,046 | €102,042 | +€15,996 | +18.6% |
| Amounts payable | 17/49 | €113,235 | €106,763 | -€6,472 | -5.7% |
| Amounts payable within one year | 42/48 | €113,235 | €106,763 | -€6,472 | -5.7% |
| Trade debts | 44 | €10 | €3,880 | +€3,870 | +40,270% |
| Suppliers | 440/4 | €10 | €3,880 | +€3,870 | +40,270% |
| Advances received on contracts in progress | 46 | €3,000 | €3,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €19,771 | €12,669 | -€7,102 | -35.9% |
| Taxes | 450/3 | €19,771 | €12,669 | -€7,102 | -35.9% |
| Other amounts payable | 47/48 | €90,455 | €87,214 | -€3,240 | -3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €378 | €678 | +€300 | +79.4% |
| Other operating charges | 640/8 | €7,004 | €1,403 | -€5,601 | -80.0% |
| Gross operating margin | 9900 | €24,908 | €29,037 | +€4,129 | +16.6% |
| Operating profit (loss) | 9901 | €17,525 | €26,955 | +€9,430 | +53.8% |
| Financial income | 75/76B | €32 | €42 | +€10 | +30.7% |
| Recurring financial income | 75 | €32 | €42 | +€10 | +30.7% |
| Financial charges | 65/66B | €729 | €5,178 | +€4,449 | +610% |
| Recurring financial charges | 65 | €729 | €5,178 | +€4,449 | +610% |
| Profit (loss) for the period before taxes | 9903 | €16,828 | €21,819 | +€4,991 | +29.7% |
| Income taxes | 67/77 | €5,076 | €5,823 | +€747 | +14.7% |
| Profit (loss) for the period | 9904 | €11,752 | €15,996 | +€4,244 | +36.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,752 | €15,996 | +€4,244 | +36.1% |
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 24 October 2026 via checked.be.