DFV Consulting: 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.
DFV Consulting
Largest movements
- Cash +€16,671
up €16,671 (+53.6%), from €31,091 to €47,762
mainly Current investments (+€10,000) and Depreciation (+€8,355)
- Current investments -€10,000
down €10,000 (-50.0%), from €20,000 to €10,000
- Tangible fixed assets -€7,005
down €7,005 (-23.3%), from €30,062 to €23,057
of which Furniture and vehicles: -€7,700
- Receivables within one year -€3,105
down €3,105 (-39.7%), from €7,818 to €4,713
of which Other amounts receivable: -€7,818
- Debts after one year -€8,212
down €8,212 (-32.9%), from €24,926 to €16,714
- Profit (loss) carried forward +€6,255
up €6,255 (+57.4%), from -€10,901 to -€4,646
- Other debts -€3,333
down €3,333 (-10.9%), from €30,675 to €27,342
- Trade debts +€1,614
up €1,614 (+91.1%), from €1,772 to €3,386
- Tax, wage and social debts +€1,189
up €1,189 (+81.2%), from €1,464 to €2,652
of which Remuneration and social security: +€1,989
- Gross operating margin +€15,027
up €15,027 (+4149.7%), from €362 to €15,389
- Taxes -€1,109
down €1,109 (-91.1%), from €1,218 to €109
- Financial charges -€684
down €684 (-36.1%), from €1,898 to €1,213
- Other operating charges -€398
no longer reported in 2025 (was €398)
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 | €90,206 | €86,660 | -€3,546 | -3.9% |
| Fixed assets | 21/28 | €30,062 | €23,057 | -€7,005 | -23.3% |
| Tangible fixed assets | 22/27 | €30,062 | €23,057 | -€7,005 | -23.3% |
| Plant, machinery and equipment | 23 | €569 | €1,265 | +€695 | +122.1% |
| Furniture and vehicles | 24 | €29,492 | €21,792 | -€7,700 | -26.1% |
| Current assets | 29/58 | €60,144 | €63,603 | +€3,459 | +5.8% |
| Amounts receivable within one year | 40/41 | €7,818 | €4,713 | -€3,105 | -39.7% |
| Trade receivables | 40 | - | €4,713 | +€4,713 | |
| Other amounts receivable | 41 | €7,818 | - | -€7,818 | |
| Current investments | 50/53 | €20,000 | €10,000 | -€10,000 | -50.0% |
| Cash at bank and in hand | 54/58 | €31,091 | €47,762 | +€16,671 | +53.6% |
| Deferred charges and accrued income | 490/1 | €1,235 | €1,128 | -€107 | -8.7% |
| Total equity and liabilities | 10/49 | €90,206 | €86,660 | -€3,546 | -3.9% |
| Equity | 10/15 | €22,099 | €28,354 | +€6,255 | +28.3% |
| Contributions | 10/11 | €33,000 | €33,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,901 | -€4,646 | +€6,255 | +57.4% |
| Amounts payable | 17/49 | €68,107 | €58,306 | -€9,801 | -14.4% |
| Amounts payable after more than one year | 17 | €24,926 | €16,714 | -€8,212 | -32.9% |
| Financial debts | 170/4 | €24,926 | €16,714 | -€8,212 | -32.9% |
| Amounts payable within one year | 42/48 | €43,091 | €41,593 | -€1,498 | -3.5% |
| Current portion of amounts payable after more than one year | 42 | €9,180 | €8,212 | -€968 | -10.5% |
| Trade debts | 44 | €1,772 | €3,386 | +€1,614 | +91.1% |
| Suppliers | 440/4 | €1,772 | €3,386 | +€1,614 | +91.1% |
| Taxes, remuneration and social security | 45 | €1,464 | €2,652 | +€1,189 | +81.2% |
| Taxes | 450/3 | €1,464 | €663 | -€800 | -54.7% |
| Remuneration and social security | 454/9 | - | €1,989 | +€1,989 | |
| Other amounts payable | 47/48 | €30,675 | €27,342 | -€3,333 | -10.9% |
| Accrued charges and deferred income | 492/3 | €91 | - | -€91 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,292 | €8,355 | +€62 | +0.8% |
| Other operating charges | 640/8 | €398 | - | -€398 | |
| Gross operating margin | 9900 | €362 | €15,389 | +€15,027 | +4149.7% |
| Operating profit (loss) | 9901 | -€8,328 | €7,035 | +€15,362 | |
| Financial income | 75/76B | €543 | €543 | = | 0.0% |
| Recurring financial income | 75 | €543 | €543 | = | 0.0% |
| Financial charges | 65/66B | €1,898 | €1,213 | -€684 | -36.1% |
| Recurring financial charges | 65 | €1,898 | €1,213 | -€684 | -36.1% |
| Profit (loss) for the period before taxes | 9903 | -€9,683 | €6,364 | +€16,047 | |
| Income taxes | 67/77 | €1,218 | €109 | -€1,109 | -91.1% |
| Profit (loss) for the period | 9904 | -€10,901 | €6,255 | +€17,156 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,901 | €6,255 | +€17,156 |
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.