DCVV: 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.
DCVV
Largest movements
- Cash +€33,116
up €33,116 (+201.6%), from €16,423 to €49,539
mainly Receivables within one year (+€28,301) and Depreciation (+€23,082)
- Receivables within one year -€28,301
down €28,301 (-88.2%), from €32,100 to €3,799
- Tangible fixed assets -€11,041
down €11,041 (-6.0%), from €183,095 to €172,054
of which Land and buildings: -€11,260
- Profit (loss) carried forward -€5,544
down €5,544 (-13.9%), from -€39,997 to -€45,540
- Current portion of long-term debt -€3,110
down €3,110 (-100.0%), from €3,110 to €0
- Other debts +€2,805
up €2,805 (+6.0%), from €46,614 to €49,419
- Gross operating margin +€48,592
up €48,592, from -€27,588 to €21,004
- Depreciation -€21,171
down €21,171 (-47.8%), from €44,253 to €23,082
- Staff costs -€1,978
down €1,978 (-94.8%), from €2,086 to €108
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 | €234,900 | €228,664 | -€6,236 | -2.7% |
| Fixed assets | 21/28 | €183,095 | €172,054 | -€11,041 | -6.0% |
| Tangible fixed assets | 22/27 | €183,095 | €172,054 | -€11,041 | -6.0% |
| Land and buildings | 22 | €152,429 | €141,169 | -€11,260 | -7.4% |
| Plant, machinery and equipment | 23 | €28,003 | €30,885 | +€2,882 | +10.3% |
| Furniture and vehicles | 24 | €2,663 | €0 | -€2,663 | -100.0% |
| Current assets | 29/58 | €51,805 | €56,610 | +€4,805 | +9.3% |
| Amounts receivable within one year | 40/41 | €32,100 | €3,799 | -€28,301 | -88.2% |
| Trade receivables | 40 | €32,100 | €3,799 | -€28,301 | -88.2% |
| Cash at bank and in hand | 54/58 | €16,423 | €49,539 | +€33,116 | +201.6% |
| Deferred charges and accrued income | 490/1 | €3,281 | €3,271 | -€10 | -0.3% |
| Total equity and liabilities | 10/49 | €234,900 | €228,664 | -€6,236 | -2.7% |
| Equity | 10/15 | €180,888 | €175,344 | -€5,544 | -3.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €202,284 | €202,284 | = | 0.0% |
| Distributable reserves | 133 | €202,284 | €202,284 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,997 | -€45,540 | -€5,544 | -13.9% |
| Amounts payable | 17/49 | €54,012 | €53,320 | -€692 | -1.3% |
| Amounts payable within one year | 42/48 | €54,012 | €53,320 | -€692 | -1.3% |
| Current portion of amounts payable after more than one year | 42 | €3,110 | €0 | -€3,110 | -100.0% |
| Trade debts | 44 | €2,759 | €800 | -€1,960 | -71.0% |
| Suppliers | 440/4 | €2,759 | €800 | -€1,960 | -71.0% |
| Taxes, remuneration and social security | 45 | €1,529 | €3,102 | +€1,573 | +102.9% |
| Taxes | 450/3 | €1,529 | €3,102 | +€1,573 | +102.9% |
| Other amounts payable | 47/48 | €46,614 | €49,419 | +€2,805 | +6.0% |
| Non-recurring operating income | 76A | €5,984 | €2,677 | -€3,307 | -55.3% |
| Remuneration, social security and pensions | 62 | €2,086 | €108 | -€1,978 | -94.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,253 | €23,082 | -€21,171 | -47.8% |
| Other operating charges | 640/8 | €2,430 | €2,506 | +€76 | +3.1% |
| Gross operating margin | 9900 | -€27,588 | €21,004 | +€48,592 | |
| Operating profit (loss) | 9901 | -€76,356 | -€4,691 | +€71,665 | +93.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €320 | €275 | -€45 | -14.1% |
| Recurring financial charges | 65 | €320 | €275 | -€45 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | -€76,676 | -€4,966 | +€71,710 | +93.5% |
| Income taxes | 67/77 | €614 | €578 | -€37 | -6.0% |
| Profit (loss) for the period | 9904 | -€77,290 | -€5,544 | +€71,746 | +92.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€77,290 | -€5,544 | +€71,746 | +92.8% |
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 12 October 2026 via checked.be.