DSVS: 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.
DSVS
Largest movements
- Receivables within one year +€50,175
up €50,175 (+242.4%), from €20,697 to €70,872
of which Other amounts receivable: +€49,639
- Cash -€3,604
down €3,604 (-53.9%), from €6,684 to €3,080
- Tangible fixed assets -€3,093
down €3,093 (-62.8%), from €4,926 to €1,833
of which Furniture and vehicles: -€4,140
- Profit (loss) carried forward +€32,184
up €32,184 (+239.2%), from €13,454 to €45,638
- Other debts +€10,000
new in 2025: €10,000
- Advances received +€2,000
new in 2025: €2,000
- Trade debts +€1,019
up €1,019 (+39.2%), from €2,598 to €3,617
- Tax, wage and social debts -€909
down €909 (-6.2%), from €14,618 to €13,708
- Gross operating margin +€29,410
up €29,410 (+144.0%), from €20,428 to €49,839
- Financial charges +€3,689
up €3,689 (+778.7%), from €474 to €4,162
- Financial income +€1,943
new in 2025: €1,943
- Other operating charges +€1,734
up €1,734 (+190.3%), from €911 to €2,645
- Taxes +€577
up €577 (+12.8%), from €4,516 to €5,093
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,670 | €77,963 | +€44,294 | +131.6% |
| Fixed assets | 21/28 | €4,926 | €2,143 | -€2,783 | -56.5% |
| Tangible fixed assets | 22/27 | €4,926 | €1,833 | -€3,093 | -62.8% |
| Plant, machinery and equipment | 23 | - | €1,046 | +€1,046 | |
| Furniture and vehicles | 24 | €4,926 | €786 | -€4,140 | -84.0% |
| Financial fixed assets | 28 | - | €310 | +€310 | |
| Current assets | 29/58 | €28,743 | €75,820 | +€47,077 | +163.8% |
| Amounts receivable within one year | 40/41 | €20,697 | €70,872 | +€50,175 | +242.4% |
| Trade receivables | 40 | €20,697 | €21,233 | +€536 | +2.6% |
| Other amounts receivable | 41 | - | €49,639 | +€49,639 | |
| Cash at bank and in hand | 54/58 | €6,684 | €3,080 | -€3,604 | -53.9% |
| Deferred charges and accrued income | 490/1 | €1,362 | €1,868 | +€506 | +37.2% |
| Total equity and liabilities | 10/49 | €33,670 | €77,963 | +€44,294 | +131.6% |
| Equity | 10/15 | €16,454 | €48,638 | +€32,184 | +195.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,454 | €45,638 | +€32,184 | +239.2% |
| Amounts payable | 17/49 | €17,216 | €29,325 | +€12,110 | +70.3% |
| Amounts payable within one year | 42/48 | €17,216 | €29,325 | +€12,110 | +70.3% |
| Trade debts | 44 | €2,598 | €3,617 | +€1,019 | +39.2% |
| Suppliers | 440/4 | €2,598 | €3,617 | +€1,019 | +39.2% |
| Advances received on contracts in progress | 46 | - | €2,000 | +€2,000 | |
| Taxes, remuneration and social security | 45 | €14,618 | €13,708 | -€909 | -6.2% |
| Taxes | 450/3 | €14,618 | €13,708 | -€909 | -6.2% |
| Other amounts payable | 47/48 | - | €10,000 | +€10,000 | |
| Non-recurring operating income | 76A | - | €13,246 | +€13,246 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,074 | €1,051 | -€23 | -2.1% |
| Other operating charges | 640/8 | €911 | €2,645 | +€1,734 | +190.3% |
| Non-recurring operating charges | 66A | - | €13,221 | +€13,221 | |
| Gross operating margin | 9900 | €20,428 | €49,839 | +€29,410 | +144.0% |
| Operating profit (loss) | 9901 | €18,443 | €32,922 | +€14,478 | +78.5% |
| Financial income | 75/76B | - | €1,943 | +€1,943 | |
| Recurring financial income | 75 | - | €1,943 | +€1,943 | |
| Financial charges | 65/66B | €474 | €4,162 | +€3,689 | +778.7% |
| Recurring financial charges | 65 | €474 | €4,162 | +€3,689 | +778.7% |
| Profit (loss) for the period before taxes | 9903 | €17,970 | €30,702 | +€12,733 | +70.9% |
| Income taxes | 67/77 | €4,516 | €5,093 | +€577 | +12.8% |
| Profit (loss) for the period | 9904 | €13,454 | €25,610 | +€12,156 | +90.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,454 | €25,610 | +€12,156 | +90.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.