D & V SERVICES: what changed
Two fiscal 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 SERVICES
Largest movements
- Cash -€29,589
down €29,589 (-70.5%), from €41,955 to €12,366
mainly Other debts (-€35,337) and Net result for the year (-€20,465)
- Tangible fixed assets -€26,718
down €26,718 (-8.9%), from €299,792 to €273,074
of which Land and buildings: -€27,555
- Other debts -€35,337
down €35,337 (-13.0%), from €271,340 to €236,004
- Profit (loss) carried forward -€20,465
down €20,465 (-11.7%), from -€175,222 to -€195,687
- Gross operating margin -€12,918
down €12,918 (-48.9%), from €26,422 to €13,503
- Other operating charges -€1,973
down €1,973 (-24.1%), from €8,200 to €6,227
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.
Cash bridge derived
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 | €344,083 | €288,561 | -€55,522 | -16.1% |
| Fixed assets | 21/28 | €299,792 | €273,074 | -€26,718 | -8.9% |
| Tangible fixed assets | 22/27 | €299,792 | €273,074 | -€26,718 | -8.9% |
| Land and buildings | 22 | €299,792 | €272,237 | -€27,555 | -9.2% |
| Plant, machinery and equipment | 23 | €0 | €836 | +€836 | |
| Current assets | 29/58 | €44,291 | €15,488 | -€28,804 | -65.0% |
| Amounts receivable within one year | 40/41 | €1,133 | €1,957 | +€823 | +72.6% |
| Other amounts receivable | 41 | €1,133 | €1,957 | +€823 | +72.6% |
| Cash at bank and in hand | 54/58 | €41,955 | €12,366 | -€29,589 | -70.5% |
| Deferred charges and accrued income | 490/1 | €1,203 | €1,165 | -€38 | -3.1% |
| Total equity and liabilities | 10/49 | €344,083 | €288,561 | -€55,522 | -16.1% |
| Equity | 10/15 | €69,922 | €49,457 | -€20,465 | -29.3% |
| Contributions | 10/11 | €233,600 | €233,600 | = | 0.0% |
| Reserves | 13 | €11,544 | €11,544 | = | 0.0% |
| Distributable reserves | 133 | €11,544 | €11,544 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€175,222 | -€195,687 | -€20,465 | -11.7% |
| Amounts payable | 17/49 | €274,161 | €239,104 | -€35,057 | -12.8% |
| Amounts payable within one year | 42/48 | €272,806 | €238,545 | -€34,261 | -12.6% |
| Trade debts | 44 | €1,424 | €2,541 | +€1,117 | +78.4% |
| Suppliers | 440/4 | €1,424 | €2,541 | +€1,117 | +78.4% |
| Taxes, remuneration and social security | 45 | €42 | €0 | -€42 | -100.0% |
| Taxes | 450/3 | €42 | €0 | -€42 | -100.0% |
| Other amounts payable | 47/48 | €271,340 | €236,004 | -€35,337 | -13.0% |
| Accrued charges and deferred income | 492/3 | €1,355 | €559 | -€796 | -58.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,086 | €27,866 | -€219 | -0.8% |
| Other operating charges | 640/8 | €8,200 | €6,227 | -€1,973 | -24.1% |
| Gross operating margin | 9900 | €26,422 | €13,503 | -€12,918 | -48.9% |
| Operating profit (loss) | 9901 | -€9,864 | -€20,590 | -€10,726 | -108.7% |
| Financial income | 75/76B | €78 | €224 | +€146 | +187.8% |
| Recurring financial income | 75 | €78 | €224 | +€146 | +187.8% |
| Financial charges | 65/66B | €99 | €99 | -€0 | 0.0% |
| Recurring financial charges | 65 | €99 | €99 | -€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,885 | -€20,465 | -€10,580 | -107.0% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€9,885 | -€20,465 | -€10,580 | -107.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,885 | -€20,465 | -€10,580 | -107.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.