DrPVD: 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.
DrPVD
Largest movements
- Tangible fixed assets +€13,884
up €13,884 (+11720.7%), from €118 to €14,003
- Cash -€2,245
down €2,245 (-49.6%), from €4,522 to €2,277
mainly Investment in fixed assets (net) (-€14,422) and Trade debts (-€798)
- Receivables within one year -€1,366
down €1,366 (-25.1%), from €5,431 to €4,065
of which Trade receivables: -€2,603
- Deferred charges and accrued income +€528
up €528 (+153.1%), from €345 to €873
- Debts after one year +€7,667
new in 2024: €7,667
- Current portion of long-term debt +€2,000
new in 2024: €2,000
- Reserves +€1,100
new in 2024: €1,100
- Tax, wage and social debts +€801
up €801 (+2911.4%), from €28 to €829
- Trade debts -€798
no longer reported in 2024 (was €798)
- Gross operating margin +€2,413
up €2,413 (+249.5%), from €967 to €3,380
- Depreciation -€1,608
down €1,608 (-74.9%), from €2,145 to €537
- Taxes +€774
up €774 (+2811.4%), from €28 to €801
- Other operating charges +€258
up €258 (+45.7%), from €565 to €824
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,416 | €21,218 | +€10,802 | +103.7% |
| Fixed assets | 21/28 | €118 | €14,003 | +€13,884 | +11720.7% |
| Tangible fixed assets | 22/27 | €118 | €14,003 | +€13,884 | +11720.7% |
| Furniture and vehicles | 24 | €118 | €14,003 | +€13,884 | +11720.7% |
| Current assets | 29/58 | €10,297 | €7,215 | -€3,082 | -29.9% |
| Amounts receivable within one year | 40/41 | €5,431 | €4,065 | -€1,366 | -25.1% |
| Trade receivables | 40 | €3,532 | €930 | -€2,603 | -73.7% |
| Other amounts receivable | 41 | €1,899 | €3,136 | +€1,237 | +65.1% |
| Cash at bank and in hand | 54/58 | €4,522 | €2,277 | -€2,245 | -49.6% |
| Deferred charges and accrued income | 490/1 | €345 | €873 | +€528 | +153.1% |
| Total equity and liabilities | 10/49 | €10,416 | €21,218 | +€10,802 | +103.7% |
| Equity | 10/15 | €9,590 | €10,722 | +€1,132 | +11.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €1,100 | +€1,100 | |
| Distributable reserves | 133 | - | €1,100 | +€1,100 | |
| Profit (loss) carried forward | 14 | €6,590 | €6,622 | +€32 | +0.5% |
| Amounts payable | 17/49 | €826 | €10,495 | +€9,670 | +1171.0% |
| Amounts payable after more than one year | 17 | - | €7,667 | +€7,667 | |
| Financial debts | 170/4 | - | €7,667 | +€7,667 | |
| Amounts payable within one year | 42/48 | €826 | €2,829 | +€2,003 | +242.6% |
| Current portion of amounts payable after more than one year | 42 | - | €2,000 | +€2,000 | |
| Trade debts | 44 | €798 | - | -€798 | |
| Suppliers | 440/4 | €798 | - | -€798 | |
| Taxes, remuneration and social security | 45 | €28 | €829 | +€801 | +2911.4% |
| Taxes | 450/3 | €28 | €829 | +€801 | +2911.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,145 | €537 | -€1,608 | -74.9% |
| Other operating charges | 640/8 | €565 | €824 | +€258 | +45.7% |
| Gross operating margin | 9900 | €967 | €3,380 | +€2,413 | +249.5% |
| Operating profit (loss) | 9901 | -€1,743 | €2,019 | +€3,762 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €68 | €86 | +€18 | +26.4% |
| Recurring financial charges | 65 | €68 | €86 | +€18 | +26.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,812 | €1,934 | +€3,745 | |
| Income taxes | 67/77 | €28 | €801 | +€774 | +2811.4% |
| Profit (loss) for the period | 9904 | -€1,839 | €1,132 | +€2,971 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,839 | €1,132 | +€2,971 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.