DV-CONSULTANCY: 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-CONSULTANCY
Largest movements
- Current investments +€101,681
up €101,681 (+20.5%), from €496,109 to €597,790
- Receivables within one year -€22,536
down €22,536 (-18.6%), from €121,375 to €98,839
of which Trade receivables: -€21,098
- Cash +€7,235
up €7,235 (+160.1%), from €4,518 to €11,753
mainly Net result for the year (+€86,877) and Other debts (+€62,242)
- Other debts +€62,242
up €62,242 (+43.0%), from €144,916 to €207,159
- Reserves +€22,096
up €22,096 (+5.0%), from €442,496 to €464,592
- Gross operating margin -€25,597
down €25,597 (-15.6%), from €164,196 to €138,599
- Financial charges +€4,721
up €4,721 (+142.1%), from €3,322 to €8,043
- Taxes -€3,991
down €3,991 (-8.5%), from €46,733 to €42,741
- Depreciation -€3,229
down €3,229 (-70.6%), from €4,575 to €1,345
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 | €625,876 | €710,915 | +€85,039 | +13.6% |
| Fixed assets | 21/28 | €3,483 | €2,137 | -€1,345 | -38.6% |
| Tangible fixed assets | 22/27 | €3,483 | €2,137 | -€1,345 | -38.6% |
| Furniture and vehicles | 24 | €3,408 | €2,137 | -€1,271 | -37.3% |
| Other tangible fixed assets | 26 | €75 | €0 | -€75 | -100.0% |
| Current assets | 29/58 | €622,393 | €708,778 | +€86,385 | +13.9% |
| Amounts receivable within one year | 40/41 | €121,375 | €98,839 | -€22,536 | -18.6% |
| Trade receivables | 40 | €117,647 | €96,550 | -€21,098 | -17.9% |
| Other amounts receivable | 41 | €3,727 | €2,289 | -€1,439 | -38.6% |
| Current investments | 50/53 | €496,109 | €597,790 | +€101,681 | +20.5% |
| Cash at bank and in hand | 54/58 | €4,518 | €11,753 | +€7,235 | +160.1% |
| Deferred charges and accrued income | 490/1 | €390 | €396 | +€5 | +1.3% |
| Total equity and liabilities | 10/49 | €625,876 | €710,915 | +€85,039 | +13.6% |
| Equity | 10/15 | €448,696 | €470,792 | +€22,096 | +4.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €442,496 | €464,592 | +€22,096 | +5.0% |
| Distributable reserves | 133 | €442,496 | €464,592 | +€22,096 | +5.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €177,179 | €240,123 | +€62,943 | +35.5% |
| Amounts payable within one year | 42/48 | €177,179 | €240,123 | +€62,943 | +35.5% |
| Financial debts | 43 | €10,253 | €10,183 | -€70 | -0.7% |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €10,253 | €10,183 | -€70 | -0.7% |
| Trade debts | 44 | €8,969 | €3,396 | -€5,573 | -62.1% |
| Suppliers | 440/4 | €8,969 | €3,396 | -€5,573 | -62.1% |
| Taxes, remuneration and social security | 45 | €13,041 | €19,385 | +€6,344 | +48.6% |
| Taxes | 450/3 | €13,041 | €19,385 | +€6,344 | +48.6% |
| Other amounts payable | 47/48 | €144,916 | €207,159 | +€62,242 | +43.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,575 | €1,345 | -€3,229 | -70.6% |
| Other operating charges | 640/8 | €1,236 | €1,274 | +€37 | +3.0% |
| Gross operating margin | 9900 | €164,196 | €138,599 | -€25,597 | -15.6% |
| Operating profit (loss) | 9901 | €158,385 | €135,980 | -€22,405 | -14.1% |
| Financial income | 75/76B | €1,545 | €1,681 | +€136 | +8.8% |
| Recurring financial income | 75 | €1,545 | €1,681 | +€136 | +8.8% |
| Financial charges | 65/66B | €3,322 | €8,043 | +€4,721 | +142.1% |
| Recurring financial charges | 65 | €3,322 | €8,043 | +€4,721 | +142.1% |
| Profit (loss) for the period before taxes | 9903 | €156,608 | €129,618 | -€26,990 | -17.2% |
| Income taxes | 67/77 | €46,733 | €42,741 | -€3,991 | -8.5% |
| Profit (loss) for the period | 9904 | €109,876 | €86,877 | -€22,999 | -20.9% |
| Profit (loss) for the period to be appropriated | 9905 | €109,876 | €86,877 | -€22,999 | -20.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.