DV+: 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.
DV+
Largest movements
- Receivables within one year +€17,361
up €17,361 (+35.2%), from €49,342 to €66,703
of which Other amounts receivable: +€18,882
- Tangible fixed assets -€16,578
down €16,578 (-37.9%), from €43,700 to €27,122
of which Furniture and vehicles: -€18,430
- Receivables after one year -€4,424
no longer reported in 2024 (was €4,424)
- Cash +€3,456
up €3,456 (+197.5%), from €1,750 to €5,206
mainly Depreciation (+€18,887) and Net result for the year (+€9,201)
- Stocks and contracts -€1,221
no longer reported in 2024 (was €1,221)
- Debts after one year -€11,425
down €11,425 (-40.1%), from €28,456 to €17,031
- Reserves +€9,201
up €9,201 (+39.8%), from €23,139 to €32,340
of which Distributable reserves: +€11,061
- Accrued charges and deferred income +€7,540
new in 2024: €7,540
- Tax, wage and social debts -€6,492
down €6,492 (-67.2%), from €9,655 to €3,163
of which Taxes: -€5,292
- Other operating charges +€13,148
up €13,148 (+4344.5%), from €303 to €13,451
- Depreciation +€4,801
up €4,801 (+34.1%), from €14,086 to €18,887
- Gross operating margin +€4,600
up €4,600 (+11.5%), from €39,828 to €44,428
- Taxes -€2,128
down €2,128 (-40.2%), from €5,291 to €3,163
- Financial income +€1,114
up €1,114 (+397.6%), from €280 to €1,394
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 | €102,938 | €102,445 | -€493 | -0.5% |
| Fixed assets | 21/28 | €46,200 | €29,622 | -€16,578 | -35.9% |
| Tangible fixed assets | 22/27 | €43,700 | €27,122 | -€16,578 | -37.9% |
| Plant, machinery and equipment | 23 | €1,149 | €3,000 | +€1,851 | +161.1% |
| Furniture and vehicles | 24 | €42,551 | €24,122 | -€18,430 | -43.3% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €56,738 | €72,823 | +€16,085 | +28.3% |
| Amounts receivable after more than one year | 29 | €4,424 | - | -€4,424 | |
| Other amounts receivable | 291 | €4,424 | - | -€4,424 | |
| Stocks and contracts in progress | 3 | €1,221 | - | -€1,221 | |
| Stocks | 30/36 | €1,221 | - | -€1,221 | |
| Amounts receivable within one year | 40/41 | €49,342 | €66,703 | +€17,361 | +35.2% |
| Trade receivables | 40 | €32,920 | €31,399 | -€1,521 | -4.6% |
| Other amounts receivable | 41 | €16,423 | €35,304 | +€18,882 | +115.0% |
| Cash at bank and in hand | 54/58 | €1,750 | €5,206 | +€3,456 | +197.5% |
| Deferred charges and accrued income | 490/1 | - | €914 | +€914 | |
| Total equity and liabilities | 10/49 | €102,938 | €102,445 | -€493 | -0.5% |
| Equity | 10/15 | €29,339 | €38,540 | +€9,201 | +31.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €23,139 | €32,340 | +€9,201 | +39.8% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €21,279 | €32,340 | +€11,061 | +52.0% |
| Amounts payable | 17/49 | €73,599 | €63,905 | -€9,694 | -13.2% |
| Amounts payable after more than one year | 17 | €28,456 | €17,031 | -€11,425 | -40.1% |
| Financial debts | 170/4 | €28,456 | €17,031 | -€11,425 | -40.1% |
| Amounts payable within one year | 42/48 | €45,143 | €39,333 | -€5,809 | -12.9% |
| Current portion of amounts payable after more than one year | 42 | €11,127 | €11,425 | +€298 | +2.7% |
| Trade debts | 44 | €24,360 | €24,218 | -€143 | -0.6% |
| Suppliers | 440/4 | €24,360 | €24,218 | -€143 | -0.6% |
| Taxes, remuneration and social security | 45 | €9,655 | €3,163 | -€6,492 | -67.2% |
| Taxes | 450/3 | €8,455 | €3,163 | -€5,292 | -62.6% |
| Remuneration and social security | 454/9 | €1,200 | - | -€1,200 | |
| Other amounts payable | 47/48 | - | €528 | +€528 | |
| Accrued charges and deferred income | 492/3 | - | €7,540 | +€7,540 | |
| Remuneration, social security and pensions | 62 | €800 | - | -€800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,086 | €18,887 | +€4,801 | +34.1% |
| Other operating charges | 640/8 | €303 | €13,451 | +€13,148 | +4344.5% |
| Gross operating margin | 9900 | €39,828 | €44,428 | +€4,600 | +11.5% |
| Operating profit (loss) | 9901 | €24,640 | €12,091 | -€12,549 | -50.9% |
| Financial income | 75/76B | €280 | €1,394 | +€1,114 | +397.6% |
| Recurring financial income | 75 | €280 | €1,394 | +€1,114 | +397.6% |
| Financial charges | 65/66B | €1,598 | €1,122 | -€476 | -29.8% |
| Recurring financial charges | 65 | €1,598 | €1,122 | -€476 | -29.8% |
| Profit (loss) for the period before taxes | 9903 | €23,322 | €12,364 | -€10,959 | -47.0% |
| Income taxes | 67/77 | €5,291 | €3,163 | -€2,128 | -40.2% |
| Profit (loss) for the period | 9904 | €18,031 | €9,201 | -€8,831 | -49.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,031 | €9,201 | -€8,831 | -49.0% |
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 6 October 2026 via checked.be.