D.V.S. PC SYSTEMS: 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.S. PC SYSTEMS
Largest movements
- Receivables within one year +€3,764
up €3,764 (+23.8%), from €15,791 to €19,555
of which Trade receivables: +€2,917
- Tangible fixed assets -€1,885
down €1,885 (-28.5%), from €6,610 to €4,725
of which Furniture and vehicles: -€3,026
- Cash +€551
up €551 (+36.0%), from €1,531 to €2,082
mainly Depreciation (+€3,245) and Trade debts (+€1,582)
- Trade debts +€1,582
up €1,582 (+384%), from €412 to €1,994
- Profit (loss) carried forward +€483
up €483 (+31.4%), from -€1,537 to -€1,054
- Tax, wage and social debts +€365
up €365 (+9.2%), from €3,986 to €4,351
of which Taxes: +€365
- Gross operating margin -€13,132
down €13,132 (-85.0%), from €15,458 to €2,325
- Taxes -€4,892
down €4,892, from €4,234 to -€657
- Financial income -€1,064
down €1,064 (-55.4%), from €1,920 to €856
- Other operating charges -€1,051
down €1,051 (-100%), from €1,051 to €0
- Financial charges -€242
down €242 (-68.7%), from €353 to €111
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 | €23,932 | €26,362 | +€2,431 | +10.2% |
| Fixed assets | 21/28 | €6,610 | €4,725 | -€1,885 | -28.5% |
| Tangible fixed assets | 22/27 | €6,610 | €4,725 | -€1,885 | -28.5% |
| Plant, machinery and equipment | 23 | - | €1,141 | +€1,141 | |
| Furniture and vehicles | 24 | €6,610 | €3,584 | -€3,026 | -45.8% |
| Current assets | 29/58 | €17,322 | €21,637 | +€4,316 | +24.9% |
| Amounts receivable within one year | 40/41 | €15,791 | €19,555 | +€3,764 | +23.8% |
| Trade receivables | 40 | €421 | €3,337 | +€2,917 | +694% |
| Other amounts receivable | 41 | €15,371 | €16,218 | +€848 | +5.5% |
| Cash at bank and in hand | 54/58 | €1,531 | €2,082 | +€551 | +36.0% |
| Total equity and liabilities | 10/49 | €23,932 | €26,362 | +€2,431 | +10.2% |
| Equity | 10/15 | €19,534 | €20,017 | +€483 | +2.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €2,479 | €2,479 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,537 | -€1,054 | +€483 | +31.4% |
| Amounts payable | 17/49 | €4,398 | €6,345 | +€1,947 | +44.3% |
| Amounts payable within one year | 42/48 | €4,398 | €6,345 | +€1,947 | +44.3% |
| Trade debts | 44 | €412 | €1,994 | +€1,582 | +384% |
| Suppliers | 440/4 | €412 | €1,994 | +€1,582 | +384% |
| Taxes, remuneration and social security | 45 | €3,986 | €4,351 | +€365 | +9.2% |
| Taxes | 450/3 | €3,986 | €4,351 | +€365 | +9.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,026 | €3,245 | +€219 | +7.2% |
| Other operating charges | 640/8 | €1,051 | €0 | -€1,051 | -100% |
| Gross operating margin | 9900 | €15,458 | €2,325 | -€13,132 | -85.0% |
| Operating profit (loss) | 9901 | €11,381 | -€920 | -€12,300 | |
| Financial income | 75/76B | €1,920 | €856 | -€1,064 | -55.4% |
| Recurring financial income | 75 | €1,920 | €856 | -€1,064 | -55.4% |
| Financial charges | 65/66B | €353 | €111 | -€242 | -68.7% |
| Recurring financial charges | 65 | €353 | €111 | -€242 | -68.7% |
| Profit (loss) for the period before taxes | 9903 | €12,948 | -€174 | -€13,122 | |
| Income taxes | 67/77 | €4,234 | -€657 | -€4,892 | |
| Profit (loss) for the period | 9904 | €8,713 | €483 | -€8,230 | -94.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,713 | €483 | -€8,230 | -94.5% |
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 30 October 2026 via checked.be.