DV Consultancy: 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 Consultancy
Largest movements
- Tangible fixed assets +€30,525
up €30,525 (+517.8%), from €5,895 to €36,420
of which Land and buildings: +€23,624
- Receivables within one year -€18,999
down €18,999 (-50.5%), from €37,627 to €18,628
of which Other amounts receivable: -€31,125
- Cash -€1,592
down €1,592 (-10.8%), from €14,781 to €13,189
mainly Contributions, distributions and other (-€62,895) and Investment in fixed assets (net) (-€35,661)
- Deferred charges and accrued income +€1,345
new in 2025: €1,345
- Profit (loss) carried forward -€72,856
new in 2025: -€72,856
- Debts after one year +€50,000
new in 2025: €50,000
- Other debts +€18,068
up €18,068 (+181.8%), from €9,939 to €28,007
- Trade debts +€12,607
up €12,607 (+9701.7%), from €130 to €12,737
- Tax, wage and social debts +€1,602
up €1,602 (+100.8%), from €1,590 to €3,193
- Gross operating margin -€5,070
down €5,070 (-70.4%), from €7,204 to €2,133
- Depreciation +€3,439
up €3,439 (+202.6%), from €1,697 to €5,136
- Taxes -€3,072
down €3,072 (-95.0%), from €3,235 to €163
- Financial charges +€2,852
up €2,852 (+1214.8%), from €235 to €3,087
- Other operating charges +€978
up €978 (+193.5%), from €505 to €1,483
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 | €58,303 | €69,582 | +€11,280 | +19.3% |
| Fixed assets | 21/28 | €5,895 | €36,420 | +€30,525 | +517.8% |
| Tangible fixed assets | 22/27 | €5,895 | €36,420 | +€30,525 | +517.8% |
| Land and buildings | 22 | - | €23,624 | +€23,624 | |
| Plant, machinery and equipment | 23 | €2,504 | €7,586 | +€5,081 | +202.9% |
| Furniture and vehicles | 24 | €3,391 | €5,210 | +€1,819 | +53.7% |
| Current assets | 29/58 | €52,407 | €33,162 | -€19,245 | -36.7% |
| Amounts receivable within one year | 40/41 | €37,627 | €18,628 | -€18,999 | -50.5% |
| Trade receivables | 40 | €4,255 | €16,381 | +€12,126 | +285.0% |
| Other amounts receivable | 41 | €33,372 | €2,247 | -€31,125 | -93.3% |
| Cash at bank and in hand | 54/58 | €14,781 | €13,189 | -€1,592 | -10.8% |
| Deferred charges and accrued income | 490/1 | - | €1,345 | +€1,345 | |
| Total equity and liabilities | 10/49 | €58,303 | €69,582 | +€11,280 | +19.3% |
| Equity | 10/15 | €46,644 | -€25,212 | -€71,856 | |
| Contributions | 10/11 | €1,000 | €2,000 | +€1,000 | +100.0% |
| Reserves | 13 | €45,644 | €45,644 | = | 0.0% |
| Distributable reserves | 133 | €45,644 | €45,644 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€72,856 | -€72,856 | |
| Amounts payable | 17/49 | €11,659 | €94,795 | +€83,136 | +713.1% |
| Amounts payable after more than one year | 17 | - | €50,000 | +€50,000 | |
| Financial debts | 170/4 | - | €50,000 | +€50,000 | |
| Amounts payable within one year | 42/48 | €11,659 | €43,937 | +€32,278 | +276.9% |
| Trade debts | 44 | €130 | €12,737 | +€12,607 | +9701.7% |
| Suppliers | 440/4 | €130 | €12,737 | +€12,607 | +9701.7% |
| Taxes, remuneration and social security | 45 | €1,590 | €3,193 | +€1,602 | +100.8% |
| Taxes | 450/3 | €1,590 | €3,193 | +€1,602 | +100.8% |
| Other amounts payable | 47/48 | €9,939 | €28,007 | +€18,068 | +181.8% |
| Accrued charges and deferred income | 492/3 | - | €858 | +€858 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,697 | €5,136 | +€3,439 | +202.6% |
| Other operating charges | 640/8 | €505 | €1,483 | +€978 | +193.5% |
| Non-recurring operating charges | 66A | - | €1,242 | +€1,242 | |
| Gross operating margin | 9900 | €7,204 | €2,133 | -€5,070 | -70.4% |
| Operating profit (loss) | 9901 | €5,001 | -€5,728 | -€10,729 | |
| Financial income | 75/76B | €0 | €17 | +€17 | +83350.0% |
| Recurring financial income | 75 | €0 | €17 | +€17 | +83350.0% |
| Financial charges | 65/66B | €235 | €3,087 | +€2,852 | +1214.8% |
| Recurring financial charges | 65 | €235 | €3,087 | +€2,852 | +1214.8% |
| Profit (loss) for the period before taxes | 9903 | €4,766 | -€8,798 | -€13,565 | |
| Income taxes | 67/77 | €3,235 | €163 | -€3,072 | -95.0% |
| Profit (loss) for the period | 9904 | €1,531 | -€8,962 | -€10,493 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,531 | -€8,962 | -€10,493 |
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 10 October 2026 via checked.be.