DLVX Studio: 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.
DLVX Studio
Largest movements
- Receivables after one year +€75,000
up €75,000 (+150.0%), from €50,000 to €125,000
- Deferred charges and accrued income +€2,975
up €2,975 (+340.0%), from €875 to €3,850
- Tangible fixed assets +€2,728
new in 2025: €2,728
- Reserves +€60,000
up €60,000 (+150.0%), from €40,000 to €100,000
- Tax, wage and social debts +€12,890
up €12,890 (+62.8%), from €20,523 to €33,413
- Profit (loss) carried forward +€3,137
up €3,137 (+76.2%), from €4,116 to €7,253
- Trade debts +€2,816
up €2,816 (+358.8%), from €785 to €3,601
- Other debts -€2,341
down €2,341 (-85.4%), from €2,741 to €400
- Gross operating margin +€19,264
up €19,264 (+33.0%), from €58,377 to €77,641
- Taxes +€3,618
up €3,618 (+30.2%), from €12,000 to €15,618
- Financial income +€2,100
up €2,100 (+240.0%), from €875 to €2,975
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 | €74,803 | €152,274 | +€77,471 | +103.6% |
| Formation expenses | 20 | €763 | €0 | -€763 | -100.0% |
| Fixed assets | 21/28 | - | €2,728 | +€2,728 | |
| Tangible fixed assets | 22/27 | - | €2,728 | +€2,728 | |
| Furniture and vehicles | 24 | - | €2,728 | +€2,728 | |
| Current assets | 29/58 | €74,040 | €149,546 | +€75,506 | +102.0% |
| Amounts receivable after more than one year | 29 | €50,000 | €125,000 | +€75,000 | +150.0% |
| Other amounts receivable | 291 | €50,000 | €125,000 | +€75,000 | +150.0% |
| Amounts receivable within one year | 40/41 | €13,017 | €11,610 | -€1,407 | -10.8% |
| Trade receivables | 40 | €13,017 | €11,610 | -€1,407 | -10.8% |
| Cash at bank and in hand | 54/58 | €10,147 | €9,086 | -€1,061 | -10.5% |
| Deferred charges and accrued income | 490/1 | €875 | €3,850 | +€2,975 | +340.0% |
| Total equity and liabilities | 10/49 | €74,803 | €152,274 | +€77,471 | +103.6% |
| Equity | 10/15 | €49,116 | €112,253 | +€63,137 | +128.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €40,000 | €100,000 | +€60,000 | +150.0% |
| Distributable reserves | 133 | €40,000 | €100,000 | +€60,000 | +150.0% |
| Profit (loss) carried forward | 14 | €4,116 | €7,253 | +€3,137 | +76.2% |
| Amounts payable | 17/49 | €25,687 | €40,021 | +€14,334 | +55.8% |
| Amounts payable after more than one year | 17 | - | €981 | +€981 | |
| Financial debts | 170/4 | - | €981 | +€981 | |
| Amounts payable within one year | 42/48 | €24,050 | €39,040 | +€14,991 | +62.3% |
| Current portion of amounts payable after more than one year | 42 | - | €1,625 | +€1,625 | |
| Trade debts | 44 | €785 | €3,601 | +€2,816 | +358.8% |
| Suppliers | 440/4 | €785 | €3,601 | +€2,816 | +358.8% |
| Taxes, remuneration and social security | 45 | €20,523 | €33,413 | +€12,890 | +62.8% |
| Taxes | 450/3 | €20,523 | €33,413 | +€12,890 | +62.8% |
| Other amounts payable | 47/48 | €2,741 | €400 | -€2,341 | -85.4% |
| Accrued charges and deferred income | 492/3 | €1,637 | - | -€1,637 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,558 | €1,307 | -€251 | -16.1% |
| Other operating charges | 640/8 | - | €159 | +€159 | |
| Non-recurring operating charges | 66A | €1,100 | €126 | -€974 | -88.5% |
| Gross operating margin | 9900 | €58,377 | €77,641 | +€19,264 | +33.0% |
| Operating profit (loss) | 9901 | €55,719 | €76,048 | +€20,329 | +36.5% |
| Financial income | 75/76B | €875 | €2,975 | +€2,100 | +240.0% |
| Recurring financial income | 75 | €875 | €2,975 | +€2,100 | +240.0% |
| Financial charges | 65/66B | €478 | €268 | -€209 | -43.8% |
| Recurring financial charges | 65 | €478 | €225 | -€253 | -52.9% |
| Non-recurring financial charges | 66B | - | €43 | +€43 | |
| Profit (loss) for the period before taxes | 9903 | €56,116 | €78,755 | +€22,639 | +40.3% |
| Income taxes | 67/77 | €12,000 | €15,618 | +€3,618 | +30.2% |
| Profit (loss) for the period | 9904 | €44,116 | €63,137 | +€19,020 | +43.1% |
| Profit (loss) for the period to be appropriated | 9905 | €44,116 | €63,137 | +€19,020 | +43.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.