DCVL: 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.
DCVL
Largest movements
- Cash +€958,524
up €958,524 (+29134.5%), from €3,290 to €961,814
mainly Net result for the year (+€1.0m) and Other debts (+€890,353)
- Financial fixed assets -€61,500
down €61,500 (-27.5%), from €224,000 to €162,500
- Receivables within one year +€51,318
up €51,318 (+27.9%), from €183,720 to €235,037
of which Other amounts receivable: +€50,834
- Other debts +€890,353
up €890,353 (+984.1%), from €90,476 to €980,829
- Profit (loss) carried forward +€65,079
up €65,079 (+21.3%), from €304,863 to €369,943
- Financial income +€837,608
up €837,608 (+477.4%), from €175,454 to €1.0m
of which Non-recurring financial income: +€898,500
- Gross operating margin -€642
down €642 (-12.7%), from €5,057 to €4,416
- Taxes +€393
up €393 (+36.0%), from €1,092 to €1,485
- Financial charges -€243
down €243 (-32.1%), from €757 to €514
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 | €411,464 | €1,361,414 | +€949,950 | +230.9% |
| Fixed assets | 21/28 | €224,000 | €162,500 | -€61,500 | -27.5% |
| Financial fixed assets | 28 | €224,000 | €162,500 | -€61,500 | -27.5% |
| Current assets | 29/58 | €187,464 | €1,198,914 | +€1.0m | +539.5% |
| Amounts receivable within one year | 40/41 | €183,720 | €235,037 | +€51,318 | +27.9% |
| Trade receivables | 40 | - | €484 | +€484 | |
| Other amounts receivable | 41 | €183,720 | €234,554 | +€50,834 | +27.7% |
| Cash at bank and in hand | 54/58 | €3,290 | €961,814 | +€958,524 | +29134.5% |
| Deferred charges and accrued income | 490/1 | €454 | €2,062 | +€1,608 | +354.1% |
| Total equity and liabilities | 10/49 | €411,464 | €1,361,414 | +€949,950 | +230.9% |
| Equity | 10/15 | €312,923 | €378,003 | +€65,079 | +20.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €304,863 | €369,943 | +€65,079 | +21.3% |
| Amounts payable | 17/49 | €98,540 | €983,411 | +€884,870 | +898.0% |
| Amounts payable within one year | 42/48 | €98,187 | €983,254 | +€885,067 | +901.4% |
| Trade debts | 44 | €3,233 | - | -€3,233 | |
| Suppliers | 440/4 | €3,233 | - | -€3,233 | |
| Taxes, remuneration and social security | 45 | €4,479 | €2,426 | -€2,053 | -45.8% |
| Taxes | 450/3 | €4,479 | €2,426 | -€2,053 | -45.8% |
| Other amounts payable | 47/48 | €90,476 | €980,829 | +€890,353 | +984.1% |
| Accrued charges and deferred income | 492/3 | €353 | €157 | -€196 | -55.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €5,057 | €4,416 | -€642 | -12.7% |
| Operating profit (loss) | 9901 | €4,670 | €4,016 | -€654 | -14.0% |
| Financial income | 75/76B | €175,454 | €1,013,062 | +€837,608 | +477.4% |
| Recurring financial income | 75 | €175,454 | €114,562 | -€60,892 | -34.7% |
| Non-recurring financial income | 76B | - | €898,500 | +€898,500 | |
| Financial charges | 65/66B | €757 | €514 | -€243 | -32.1% |
| Recurring financial charges | 65 | €757 | €514 | -€243 | -32.1% |
| Profit (loss) for the period before taxes | 9903 | €179,368 | €1,016,564 | +€837,197 | +466.7% |
| Income taxes | 67/77 | €1,092 | €1,485 | +€393 | +36.0% |
| Profit (loss) for the period | 9904 | €178,276 | €1,015,079 | +€836,804 | +469.4% |
| Profit (loss) for the period to be appropriated | 9905 | €178,276 | €1,015,079 | +€836,804 | +469.4% |
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 7 October 2026 via checked.be.