DSVB: 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.
DSVB
Largest movements
- Cash -€3,259
down €3,259 (-1.1%), from €285,811 to €282,552
mainly Other debts (-€3,213) and Net result for the year (-€2,184)
- Other debts -€3,213
down €3,213 (-100.0%), from €3,213 to €0
- Gross operating margin +€394
up €394 (+25.8%), from -€1,528 to -€1,134
- Financial charges +€83
up €83 (+133.2%), from €62 to €145
- Depreciation +€67
up €67 (+21.7%), from €307 to €374
- Other operating charges -€54
down €54 (-9.0%), from €598 to €544
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 | €289,584 | €284,588 | -€4,996 | -1.7% |
| Fixed assets | 21/28 | €815 | €441 | -€374 | -45.9% |
| Tangible fixed assets | 22/27 | €815 | €441 | -€374 | -45.9% |
| Plant, machinery and equipment | 23 | €815 | €441 | -€374 | -45.9% |
| Current assets | 29/58 | €288,769 | €284,147 | -€4,622 | -1.6% |
| Amounts receivable after more than one year | 29 | €2,576 | - | -€2,576 | |
| Other amounts receivable | 291 | €2,576 | - | -€2,576 | |
| Amounts receivable within one year | 40/41 | - | €1,213 | +€1,213 | |
| Trade receivables | 40 | - | €1,001 | +€1,001 | |
| Other amounts receivable | 41 | - | €211 | +€211 | |
| Cash at bank and in hand | 54/58 | €285,811 | €282,552 | -€3,259 | -1.1% |
| Deferred charges and accrued income | 490/1 | €382 | €382 | = | 0.0% |
| Total equity and liabilities | 10/49 | €289,584 | €284,588 | -€4,996 | -1.7% |
| Equity | 10/15 | €285,061 | €282,877 | -€2,184 | -0.8% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €266,311 | €264,127 | -€2,184 | -0.8% |
| Non-distributable reserves | 130/1 | €1,875 | - | -€1,875 | |
| Reserves not available under the articles | 1311 | €1,875 | - | -€1,875 | |
| Distributable reserves | 133 | €264,436 | €264,127 | -€309 | -0.1% |
| Amounts payable | 17/49 | €4,522 | €1,710 | -€2,812 | -62.2% |
| Amounts payable within one year | 42/48 | €4,522 | €1,710 | -€2,812 | -62.2% |
| Trade debts | 44 | - | €319 | +€319 | |
| Suppliers | 440/4 | - | €319 | +€319 | |
| Taxes, remuneration and social security | 45 | €1,309 | €1,391 | +€82 | +6.3% |
| Taxes | 450/3 | €1,309 | €1,391 | +€82 | +6.3% |
| Other amounts payable | 47/48 | €3,213 | €0 | -€3,213 | -100.0% |
| Non-recurring operating income | 76A | €6,292 | €0 | -€6,292 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €307 | €374 | +€67 | +21.7% |
| Other operating charges | 640/8 | €598 | €544 | -€54 | -9.0% |
| Gross operating margin | 9900 | -€1,528 | -€1,134 | +€394 | +25.8% |
| Operating profit (loss) | 9901 | -€2,434 | -€2,052 | +€382 | +15.7% |
| Financial income | 75/76B | €0 | €13 | +€13 | +66200.0% |
| Recurring financial income | 75 | €0 | €13 | +€13 | +66200.0% |
| Financial charges | 65/66B | €62 | €145 | +€83 | +133.2% |
| Recurring financial charges | 65 | €62 | €145 | +€83 | +133.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,496 | -€2,184 | +€312 | +12.5% |
| Profit (loss) for the period | 9904 | -€2,496 | -€2,184 | +€312 | +12.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,496 | -€2,184 | +€312 | +12.5% |
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 6 October 2026 via checked.be.