DBV Groups & Cruises: 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.
DBV Groups & Cruises
Largest movements
- Deferred charges and accrued income +€1.1m
new in 2025: €1.1m
- Cash +€1.0m
up €1.0m (+3413.7%), from €29,386 to €1.0m
- Current investments +€469,539
new in 2025: €469,539
- Other debts +€2.0m
up €2.0m (+1960.6%), from €103,333 to €2.1m
- Trade debts +€205,602
new in 2025: €205,602
- Accrued charges and deferred income +€163,932
new in 2025: €163,932
- Profit (loss) carried forward +€142,698
no longer reported in 2025 (was -€142,698)
- Gross operating margin +€2.2m
up €2.2m, from -€1,733 to €2.2m
- Staff costs +€150,106
new in 2025: €150,106
- Financial charges +€36,654
up €36,654 (+2632.8%), from €1,392 to €38,047
of which Financial charges: +€36,193
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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,634 | €2,599,706 | +€2.6m | +7195.5% |
| Fixed assets | 21/28 | €461 | €1,980 | +€1,519 | +329.4% |
| Tangible fixed assets | 22/27 | €461 | - | -€461 | |
| Plant, machinery and equipment | 23 | €461 | - | -€461 | |
| Financial fixed assets | 28 | - | €1,980 | +€1,980 | |
| Current assets | 29/58 | €35,173 | €2,597,726 | +€2.6m | +7285.5% |
| Stocks and contracts in progress | 3 | €5,734 | - | -€5,734 | |
| Stocks | 30/36 | €5,734 | - | -€5,734 | |
| Amounts receivable within one year | 40/41 | €54 | €13,873 | +€13,819 | +25791.9% |
| Trade receivables | 40 | - | €9,677 | +€9,677 | |
| Other amounts receivable | 41 | €54 | €4,195 | +€4,142 | +7730.2% |
| Current investments | 50/53 | - | €469,539 | +€469,539 | |
| Cash at bank and in hand | 54/58 | €29,386 | €1,032,532 | +€1.0m | +3413.7% |
| Deferred charges and accrued income | 490/1 | - | €1,081,782 | +€1.1m | |
| Total equity and liabilities | 10/49 | €35,634 | €2,599,706 | +€2.6m | +7195.5% |
| Equity | 10/15 | -€67,698 | €80,427 | +€148,126 | |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | - | €5,427 | +€5,427 | |
| Distributable reserves | 133 | - | €5,427 | +€5,427 | |
| Profit (loss) carried forward | 14 | -€142,698 | - | +€142,698 | |
| Amounts payable | 17/49 | €103,333 | €2,519,279 | +€2.4m | +2338.0% |
| Amounts payable within one year | 42/48 | €103,333 | €2,355,347 | +€2.3m | +2179.4% |
| Trade debts | 44 | - | €205,602 | +€205,602 | |
| Suppliers | 440/4 | - | €205,602 | +€205,602 | |
| Taxes, remuneration and social security | 45 | - | €20,510 | +€20,510 | |
| Taxes | 450/3 | - | €2,810 | +€2,810 | |
| Remuneration and social security | 454/9 | - | €17,699 | +€17,699 | |
| Other amounts payable | 47/48 | €103,333 | €2,129,235 | +€2.0m | +1960.6% |
| Accrued charges and deferred income | 492/3 | - | €163,932 | +€163,932 | |
| Remuneration, social security and pensions | 62 | - | €150,106 | +€150,106 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €224 | - | -€224 | |
| Other operating charges | 640/8 | €599 | €1,773 | +€1,173 | +195.7% |
| Gross operating margin | 9900 | -€1,733 | €2,202,139 | +€2.2m | |
| Operating profit (loss) | 9901 | -€2,556 | €2,050,260 | +€2.1m | |
| Financial income | 75/76B | - | €194 | +€194 | |
| Recurring financial income | 75 | - | €194 | +€194 | |
| Financial charges | 65/66B | €1,392 | €38,047 | +€36,654 | +2632.8% |
| Recurring financial charges | 65 | €1,392 | €37,585 | +€36,193 | +2599.7% |
| Non-recurring financial charges | 66B | - | €461 | +€461 | |
| Profit (loss) for the period before taxes | 9903 | -€3,948 | €2,012,408 | +€2.0m | |
| Income taxes | 67/77 | - | €532 | +€532 | |
| Profit (loss) for the period | 9904 | -€3,948 | €2,011,876 | +€2.0m | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,948 | €2,011,876 | +€2.0m |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.