DV Building Consult: 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.
DV Building Consult
Largest movements
- Cash -€84,842
down €84,842 (-47.8%), from €177,556 to €92,714
mainly Tax, wage and social debts (-€59,895) and Receivables within one year (-€59,884)
- Receivables within one year +€59,884
up €59,884 (+259,238%), from €23 to €59,907
of which Trade receivables: +€59,907
- Tax, wage and social debts -€59,895
down €59,895 (-71.9%), from €83,292 to €23,397
- Reserves +€36,226
up €36,226 (+18.7%), from €194,029 to €230,255
- Gross operating margin -€227,873
down €227,873 (-82.6%), from €275,969 to €48,096
- Taxes -€70,428
down €70,428 (-83.8%), from €84,013 to €13,585
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 | €279,351 | €255,704 | -€23,646 | -8.5% |
| Current assets | 29/58 | €279,351 | €255,704 | -€23,646 | -8.5% |
| Amounts receivable within one year | 40/41 | €23 | €59,907 | +€59,884 | +259,238% |
| Trade receivables | 40 | - | €59,907 | +€59,907 | |
| Other amounts receivable | 41 | €23 | - | -€23 | |
| Current investments | 50/53 | €101,681 | €102,981 | +€1,300 | +1.3% |
| Cash at bank and in hand | 54/58 | €177,556 | €92,714 | -€84,842 | -47.8% |
| Deferred charges and accrued income | 490/1 | €90 | €103 | +€12 | +13.6% |
| Total equity and liabilities | 10/49 | €279,351 | €255,704 | -€23,646 | -8.5% |
| Equity | 10/15 | €196,029 | €232,255 | +€36,226 | +18.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €194,029 | €230,255 | +€36,226 | +18.7% |
| Distributable reserves | 133 | €194,029 | €230,255 | +€36,226 | +18.7% |
| Amounts payable | 17/49 | €83,322 | €23,450 | -€59,872 | -71.9% |
| Amounts payable within one year | 42/48 | €83,322 | €23,450 | -€59,872 | -71.9% |
| Trade debts | 44 | €30 | €53 | +€23 | +75.0% |
| Suppliers | 440/4 | €30 | €53 | +€23 | +75.0% |
| Taxes, remuneration and social security | 45 | €83,292 | €23,397 | -€59,895 | -71.9% |
| Taxes | 450/3 | €83,292 | €23,397 | -€59,895 | -71.9% |
| Other operating charges | 640/8 | €300 | €100 | -€200 | -66.7% |
| Gross operating margin | 9900 | €275,969 | €48,096 | -€227,873 | -82.6% |
| Operating profit (loss) | 9901 | €275,669 | €47,996 | -€227,673 | -82.6% |
| Financial income | 75/76B | €2,403 | €1,857 | -€545 | -22.7% |
| Recurring financial income | 75 | €2,403 | €1,857 | -€545 | -22.7% |
| Financial charges | 65/66B | €30 | €43 | +€13 | +41.2% |
| Recurring financial charges | 65 | €30 | €43 | +€13 | +41.2% |
| Profit (loss) for the period before taxes | 9903 | €278,041 | €49,810 | -€228,231 | -82.1% |
| Income taxes | 67/77 | €84,013 | €13,585 | -€70,428 | -83.8% |
| Profit (loss) for the period | 9904 | €194,029 | €36,226 | -€157,803 | -81.3% |
| Profit (loss) for the period to be appropriated | 9905 | €194,029 | €36,226 | -€157,803 | -81.3% |
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 16 October 2026 via checked.be.