DCV Consult: 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.
DCV Consult
Largest movements
- Cash -€64,978
down €64,978 (-60.7%), from €107,034 to €42,056
mainly Contributions, distributions and other (-€203,964) and Debts after one year (-€9,819)
- Tangible fixed assets -€24,207
down €24,207 (-13.6%), from €178,635 to €154,429
- Receivables within one year -€12,614
down €12,614 (-45.0%), from €28,053 to €15,439
of which Other amounts receivable: -€7,927
- Deferred charges and accrued income -€4,866
down €4,866 (-20.8%), from €23,393 to €18,527
- Reserves -€98,180
down €98,180 (-63.8%), from €153,964 to €55,784
- Debts after one year -€9,819
down €9,819 (-8.6%), from €114,416 to €104,597
- Tax, wage and social debts -€8,466
down €8,466 (-85.2%), from €9,936 to €1,470
of which Remuneration and social security: -€7,062
- Other debts +€5,076
up €5,076 (+16.1%), from €31,529 to €36,605
- Staff costs -€24,231
down €24,231 (-43.2%), from €56,061 to €31,830
- Taxes +€5,837
up €5,837 (+23.7%), from €24,623 to €30,460
- Gross operating margin -€4,706
down €4,706 (-2.2%), from €213,028 to €208,322
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 | €342,406 | €234,292 | -€108,113 | -31.6% |
| Fixed assets | 21/28 | €183,926 | €158,271 | -€25,655 | -13.9% |
| Intangible fixed assets | 21 | €5,291 | €3,842 | -€1,448 | -27.4% |
| Tangible fixed assets | 22/27 | €178,635 | €154,429 | -€24,207 | -13.6% |
| Land and buildings | 22 | €131,702 | €119,729 | -€11,973 | -9.1% |
| Plant, machinery and equipment | 23 | €17,204 | €12,315 | -€4,889 | -28.4% |
| Furniture and vehicles | 24 | €16,752 | €10,048 | -€6,704 | -40.0% |
| Other tangible fixed assets | 26 | €12,978 | €12,337 | -€642 | -4.9% |
| Current assets | 29/58 | €158,480 | €76,022 | -€82,458 | -52.0% |
| Amounts receivable within one year | 40/41 | €28,053 | €15,439 | -€12,614 | -45.0% |
| Trade receivables | 40 | €4,913 | €225 | -€4,688 | -95.4% |
| Other amounts receivable | 41 | €23,140 | €15,214 | -€7,927 | -34.3% |
| Cash at bank and in hand | 54/58 | €107,034 | €42,056 | -€64,978 | -60.7% |
| Deferred charges and accrued income | 490/1 | €23,393 | €18,527 | -€4,866 | -20.8% |
| Total equity and liabilities | 10/49 | €342,406 | €234,292 | -€108,113 | -31.6% |
| Equity | 10/15 | €172,564 | €74,384 | -€98,180 | -56.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €153,964 | €55,784 | -€98,180 | -63.8% |
| Distributable reserves | 133 | €153,964 | €55,784 | -€98,180 | -63.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €169,841 | €159,909 | -€9,933 | -5.8% |
| Amounts payable after more than one year | 17 | €114,416 | €104,597 | -€9,819 | -8.6% |
| Financial debts | 170/4 | €114,416 | €104,597 | -€9,819 | -8.6% |
| Amounts payable within one year | 42/48 | €55,124 | €52,730 | -€2,394 | -4.3% |
| Current portion of amounts payable after more than one year | 42 | €9,611 | €9,819 | +€209 | +2.2% |
| Financial debts | 43 | €18 | €37 | +€19 | +103% |
| Credit institutions | 430/8 | €18 | €37 | +€19 | +103% |
| Trade debts | 44 | €4,030 | €4,799 | +€769 | +19.1% |
| Suppliers | 440/4 | €4,030 | €4,799 | +€769 | +19.1% |
| Taxes, remuneration and social security | 45 | €9,936 | €1,470 | -€8,466 | -85.2% |
| Taxes | 450/3 | €2,874 | €1,470 | -€1,404 | -48.9% |
| Remuneration and social security | 454/9 | €7,062 | €0 | -€7,062 | -100% |
| Other amounts payable | 47/48 | €31,529 | €36,605 | +€5,076 | +16.1% |
| Accrued charges and deferred income | 492/3 | €301 | €2,582 | +€2,281 | +758% |
| Remuneration, social security and pensions | 62 | €56,061 | €31,830 | -€24,231 | -43.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,391 | €33,641 | +€250 | +0.7% |
| Other operating charges | 640/8 | €2,534 | €874 | -€1,660 | -65.5% |
| Gross operating margin | 9900 | €213,028 | €208,322 | -€4,706 | -2.2% |
| Operating profit (loss) | 9901 | €121,043 | €141,978 | +€20,935 | +17.3% |
| Financial income | 75/76B | €1,005 | €1,508 | +€502 | +49.9% |
| Recurring financial income | 75 | €1,005 | €1,508 | +€502 | +49.9% |
| Financial charges | 65/66B | €6,562 | €7,242 | +€680 | +10.4% |
| Recurring financial charges | 65 | €6,562 | €7,242 | +€680 | +10.4% |
| Profit (loss) for the period before taxes | 9903 | €115,486 | €136,244 | +€20,757 | +18.0% |
| Income taxes | 67/77 | €24,623 | €30,460 | +€5,837 | +23.7% |
| Profit (loss) for the period | 9904 | €90,864 | €105,784 | +€14,920 | +16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €90,864 | €105,784 | +€14,920 | +16.4% |
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 19 October 2026 via checked.be.