DV Conseils: 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 Conseils
Largest movements
- Financial fixed assets +€600,000
new in 2025: €600,000
- Tangible fixed assets -€10,442
down €10,442 (-57.1%), from €18,290 to €7,848
of which Furniture and vehicles: -€9,877
- Receivables within one year +€9,835
up €9,835 (+118.3%), from €8,315 to €18,150
- Cash +€7,789
up €7,789 (+32.5%), from €23,981 to €31,770
mainly Debts after one year (+€432,801) and Other debts (+€159,129)
- Debts after one year +€432,801
up €432,801 (+6011.7%), from €7,199 to €440,000
- Other debts +€159,129
up €159,129 (+6658.4%), from €2,390 to €161,519
- Reserves +€57,814
new in 2025: €57,814
- Profit (loss) carried forward -€49,032
no longer reported in 2025 (was €49,032)
- Tax, wage and social debts +€12,388
up €12,388 (+223.7%), from €5,537 to €17,924
- Gross operating margin +€37,886
up €37,886 (+62.4%), from €60,747 to €98,633
- Taxes +€16,288
up €16,288 (+119.8%), from €13,594 to €29,882
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 | €74,274 | €686,155 | +€611,881 | +823.8% |
| Fixed assets | 21/28 | €18,290 | €607,848 | +€589,558 | +3223.3% |
| Tangible fixed assets | 22/27 | €18,290 | €7,848 | -€10,442 | -57.1% |
| Plant, machinery and equipment | 23 | €1,442 | €877 | -€565 | -39.2% |
| Furniture and vehicles | 24 | €16,849 | €6,972 | -€9,877 | -58.6% |
| Financial fixed assets | 28 | - | €600,000 | +€600,000 | |
| Current assets | 29/58 | €55,984 | €78,307 | +€22,323 | +39.9% |
| Amounts receivable within one year | 40/41 | €8,315 | €18,150 | +€9,835 | +118.3% |
| Trade receivables | 40 | €8,315 | €18,150 | +€9,835 | +118.3% |
| Current investments | 50/53 | €21,895 | €26,322 | +€4,427 | +20.2% |
| Cash at bank and in hand | 54/58 | €23,981 | €31,770 | +€7,789 | +32.5% |
| Deferred charges and accrued income | 490/1 | €1,792 | €2,065 | +€272 | +15.2% |
| Total equity and liabilities | 10/49 | €74,274 | €686,155 | +€611,881 | +823.8% |
| Equity | 10/15 | €49,632 | €58,414 | +€8,782 | +17.7% |
| Contributions | 10/11 | €600 | €600 | = | 0.0% |
| Reserves | 13 | - | €57,814 | +€57,814 | |
| Distributable reserves | 133 | - | €57,814 | +€57,814 | |
| Profit (loss) carried forward | 14 | €49,032 | - | -€49,032 | |
| Amounts payable | 17/49 | €24,642 | €627,741 | +€603,099 | +2447.4% |
| Amounts payable after more than one year | 17 | €7,199 | €440,000 | +€432,801 | +6011.7% |
| Financial debts | 170/4 | €7,199 | €440,000 | +€432,801 | +6011.7% |
| Amounts payable within one year | 42/48 | €17,443 | €187,741 | +€170,298 | +976.3% |
| Current portion of amounts payable after more than one year | 42 | €9,516 | €7,199 | -€2,317 | -24.3% |
| Trade debts | 44 | - | €1,098 | +€1,098 | |
| Suppliers | 440/4 | - | €1,098 | +€1,098 | |
| Taxes, remuneration and social security | 45 | €5,537 | €17,924 | +€12,388 | +223.7% |
| Taxes | 450/3 | €5,537 | €17,924 | +€12,388 | +223.7% |
| Other amounts payable | 47/48 | €2,390 | €161,519 | +€159,129 | +6658.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,773 | €10,442 | -€331 | -3.1% |
| Other operating charges | 640/8 | €878 | €590 | -€288 | -32.8% |
| Gross operating margin | 9900 | €60,747 | €98,633 | +€37,886 | +62.4% |
| Operating profit (loss) | 9901 | €49,096 | €87,601 | +€38,505 | +78.4% |
| Financial income | 75/76B | €590 | €930 | +€340 | +57.5% |
| Recurring financial income | 75 | €590 | €930 | +€340 | +57.5% |
| Financial charges | 65/66B | €526 | €835 | +€308 | +58.5% |
| Recurring financial charges | 65 | €526 | €835 | +€308 | +58.5% |
| Profit (loss) for the period before taxes | 9903 | €49,160 | €87,696 | +€38,536 | +78.4% |
| Income taxes | 67/77 | €13,594 | €29,882 | +€16,288 | +119.8% |
| Profit (loss) for the period | 9904 | €35,566 | €57,814 | +€22,248 | +62.6% |
| Profit (loss) for the period to be appropriated | 9905 | €35,566 | €57,814 | +€22,248 | +62.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.