DSV BEHEER: 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.
DSV BEHEER
Largest movements
- Cash +€23,111
up €23,111 (+15.5%), from €149,561 to €172,672
mainly Net result for the year (+€245,404) and Trade debts (+€426)
- Profit (loss) carried forward +€25,404
up €25,404 (+25.2%), from €100,723 to €126,127
- Other operating charges +€6,297
up €6,297 (+12.1%), from €52,194 to €58,491
- Gross operating margin +€5,842
up €5,842 (+1.5%), from €379,884 to €385,726
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.
Derived cash bridge
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 | €401,167 | €426,997 | +€25,830 | +6.4% |
| Fixed assets | 21/28 | €247,894 | €247,894 | = | 0.0% |
| Tangible fixed assets | 22/27 | €247,894 | €247,894 | = | 0.0% |
| Land and buildings | 22 | €247,894 | €247,894 | = | 0.0% |
| Current assets | 29/58 | €153,273 | €179,104 | +€25,830 | +16.9% |
| Amounts receivable within one year | 40/41 | €3,713 | €6,432 | +€2,719 | +73.2% |
| Other amounts receivable | 41 | €3,713 | €6,432 | +€2,719 | +73.2% |
| Cash at bank and in hand | 54/58 | €149,561 | €172,672 | +€23,111 | +15.5% |
| Total equity and liabilities | 10/49 | €401,167 | €426,997 | +€25,830 | +6.4% |
| Equity | 10/15 | €181,167 | €206,571 | +€25,404 | +14.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €18,444 | €18,444 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €12,244 | €12,244 | = | 0.0% |
| Profit (loss) carried forward | 14 | €100,723 | €126,127 | +€25,404 | +25.2% |
| Amounts payable | 17/49 | €220,000 | €220,426 | +€426 | +0.2% |
| Amounts payable within one year | 42/48 | €220,000 | €220,426 | +€426 | +0.2% |
| Trade debts | 44 | €0 | €426 | +€426 | |
| Suppliers | 440/4 | €0 | €426 | +€426 | |
| Other amounts payable | 47/48 | €220,000 | €220,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €52,194 | €58,491 | +€6,297 | +12.1% |
| Gross operating margin | 9900 | €379,884 | €385,726 | +€5,842 | +1.5% |
| Operating profit (loss) | 9901 | €327,690 | €327,235 | -€455 | -0.1% |
| Financial charges | 65/66B | -€72 | €30 | +€102 | |
| Recurring financial charges | 65 | -€72 | €30 | +€102 | |
| Profit (loss) for the period before taxes | 9903 | €327,762 | €327,205 | -€557 | -0.2% |
| Income taxes | 67/77 | €81,940 | €81,801 | -€139 | -0.2% |
| Profit (loss) for the period | 9904 | €245,821 | €245,404 | -€417 | -0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €245,821 | €245,404 | -€417 | -0.2% |
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 14 October 2026 via checked.be.