D&V Solutions: 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 Solutions
Largest movements
- Receivables within one year +€28,596
up €28,596 (+43.7%), from €65,452 to €94,048
of which Other amounts receivable: +€17,475
- Tangible fixed assets +€4,422
up €4,422 (+102%), from €4,337 to €8,759
of which Furniture and vehicles: +€4,992
- Cash +€4,008
up €4,008 (+16.8%), from €23,924 to €27,932
mainly Net result for the year (+€32,393) and Trade debts (+€6,294)
- Deferred charges and accrued income +€1,511
up €1,511 (+50.6%), from €2,983 to €4,493
- Reserves +€32,393
up €32,393 (+44.9%), from €72,176 to €104,569
- Trade debts +€6,294
up €6,294 (+122%), from €5,157 to €11,451
- Short-term financial debts +€1,977
up €1,977 (+74.7%), from €2,645 to €4,623
- Debts after one year -€1,683
down €1,683 (-18.2%), from €9,242 to €7,559
- Gross operating margin +€19,727
up €19,727 (+70.7%), from €27,886 to €47,613
- Taxes +€3,808
up €3,808 (+63.2%), from €6,025 to €9,833
- Staff costs -€1,156
down €1,156 (-65.2%), from €1,772 to €616
- Financial charges -€794
down €794 (-22.7%), from €3,491 to €2,697
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 | €106,596 | €145,132 | +€38,536 | +36.2% |
| Fixed assets | 21/28 | €14,237 | €18,659 | +€4,422 | +31.1% |
| Tangible fixed assets | 22/27 | €4,337 | €8,759 | +€4,422 | +102% |
| Plant, machinery and equipment | 23 | €4,060 | €3,489 | -€571 | -14.1% |
| Furniture and vehicles | 24 | €277 | €5,270 | +€4,992 | +1,801% |
| Financial fixed assets | 28 | €9,900 | €9,900 | = | 0.0% |
| Current assets | 29/58 | €92,359 | €126,473 | +€34,114 | +36.9% |
| Amounts receivable within one year | 40/41 | €65,452 | €94,048 | +€28,596 | +43.7% |
| Trade receivables | 40 | €59,352 | €70,473 | +€11,121 | +18.7% |
| Other amounts receivable | 41 | €6,100 | €23,575 | +€17,475 | +286% |
| Cash at bank and in hand | 54/58 | €23,924 | €27,932 | +€4,008 | +16.8% |
| Deferred charges and accrued income | 490/1 | €2,983 | €4,493 | +€1,511 | +50.6% |
| Total equity and liabilities | 10/49 | €106,596 | €145,132 | +€38,536 | +36.2% |
| Equity | 10/15 | €78,376 | €110,769 | +€32,393 | +41.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €72,176 | €104,569 | +€32,393 | +44.9% |
| Distributable reserves | 133 | €72,176 | €104,569 | +€32,393 | +44.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €28,220 | €34,363 | +€6,143 | +21.8% |
| Amounts payable after more than one year | 17 | €9,242 | €7,559 | -€1,683 | -18.2% |
| Financial debts | 170/4 | €9,242 | €7,559 | -€1,683 | -18.2% |
| Amounts payable within one year | 42/48 | €18,978 | €26,776 | +€7,797 | +41.1% |
| Current portion of amounts payable after more than one year | 42 | €5,161 | €6,052 | +€891 | +17.3% |
| Financial debts | 43 | €2,645 | €4,623 | +€1,977 | +74.7% |
| Credit institutions | 430/8 | €2,645 | €4,623 | +€1,977 | +74.7% |
| Trade debts | 44 | €5,157 | €11,451 | +€6,294 | +122% |
| Suppliers | 440/4 | €5,157 | €11,451 | +€6,294 | +122% |
| Taxes, remuneration and social security | 45 | €5,846 | €4,650 | -€1,195 | -20.4% |
| Taxes | 450/3 | €2,620 | €2,638 | +€18 | +0.7% |
| Remuneration and social security | 454/9 | €3,226 | €2,013 | -€1,213 | -37.6% |
| Other amounts payable | 47/48 | €170 | €0 | -€170 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | €28 | +€28 | |
| Non-recurring operating income | 76A | €40 | €0 | -€40 | -100% |
| Remuneration, social security and pensions | 62 | €1,772 | €616 | -€1,156 | -65.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,560 | €1,669 | +€109 | +7.0% |
| Other operating charges | 640/8 | €1,538 | €1,422 | -€116 | -7.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €27,886 | €47,613 | +€19,727 | +70.7% |
| Operating profit (loss) | 9901 | €23,016 | €43,906 | +€20,890 | +90.8% |
| Financial income | 75/76B | €819 | €1,017 | +€198 | +24.2% |
| Recurring financial income | 75 | €819 | €1,017 | +€198 | +24.2% |
| Financial charges | 65/66B | €3,491 | €2,697 | -€794 | -22.7% |
| Recurring financial charges | 65 | €3,491 | €2,697 | -€794 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | €20,344 | €42,226 | +€21,882 | +108% |
| Income taxes | 67/77 | €6,025 | €9,833 | +€3,808 | +63.2% |
| Profit (loss) for the period | 9904 | €14,319 | €32,393 | +€18,074 | +126% |
| Profit (loss) for the period to be appropriated | 9905 | €14,319 | €32,393 | +€18,074 | +126% |
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 14 October 2026 via checked.be.