DV - CONSULTING: 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 - CONSULTING
Largest movements
- Tangible fixed assets -€22,436
down €22,436 (-4.3%), from €518,462 to €496,026
of which Land and buildings: -€19,911
- Receivables within one year +€5,352
up €5,352 (+117.5%), from €4,556 to €9,908
of which Trade receivables: +€5,949
- Debts after one year -€59,495
down €59,495 (-27.8%), from €213,911 to €154,416
- Profit (loss) carried forward +€29,231
up €29,231 (+2.1%), from -€1.4m to -€1.4m
- Other debts +€14,993
up €14,993 (+4.2%), from €359,595 to €374,588
- Trade debts -€13,135
down €13,135 (-92.7%), from €14,163 to €1,028
- Gross operating margin +€8,481
up €8,481 (+11.4%), from €74,652 to €83,133
- Financial charges -€1,864
down €1,864 (-10.4%), from €17,896 to €16,032
- Depreciation +€853
up €853 (+3.0%), from €28,353 to €29,206
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 | €534,170 | €512,568 | -€21,603 | -4.0% |
| Fixed assets | 21/28 | €518,462 | €496,026 | -€22,436 | -4.3% |
| Tangible fixed assets | 22/27 | €518,462 | €496,026 | -€22,436 | -4.3% |
| Land and buildings | 22 | €480,687 | €460,776 | -€19,911 | -4.1% |
| Plant, machinery and equipment | 23 | €37,775 | €35,250 | -€2,525 | -6.7% |
| Current assets | 29/58 | €15,709 | €16,542 | +€833 | +5.3% |
| Amounts receivable within one year | 40/41 | €4,556 | €9,908 | +€5,352 | +117.5% |
| Trade receivables | 40 | €3,959 | €9,908 | +€5,949 | +150.3% |
| Other amounts receivable | 41 | €597 | €0 | -€597 | -100.0% |
| Cash at bank and in hand | 54/58 | €9,881 | €6,202 | -€3,679 | -37.2% |
| Deferred charges and accrued income | 490/1 | €1,272 | €432 | -€840 | -66.1% |
| Total equity and liabilities | 10/49 | €534,170 | €512,568 | -€21,603 | -4.0% |
| Equity | 10/15 | -€119,760 | -€90,529 | +€29,231 | +24.4% |
| Contributions | 10/11 | €1,263,492 | €1,263,492 | = | 0.0% |
| Reserves | 13 | €6,658 | €6,658 | = | 0.0% |
| Distributable reserves | 133 | €6,658 | €6,658 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,389,910 | -€1,360,679 | +€29,231 | +2.1% |
| Amounts payable | 17/49 | €653,930 | €603,097 | -€50,834 | -7.8% |
| Amounts payable after more than one year | 17 | €213,911 | €154,416 | -€59,495 | -27.8% |
| Financial debts | 170/4 | €213,911 | €154,416 | -€59,495 | -27.8% |
| Amounts payable within one year | 42/48 | €431,887 | €436,603 | +€4,716 | +1.1% |
| Current portion of amounts payable after more than one year | 42 | €57,474 | €59,495 | +€2,021 | +3.5% |
| Trade debts | 44 | €14,163 | €1,028 | -€13,135 | -92.7% |
| Suppliers | 440/4 | €14,163 | €1,028 | -€13,135 | -92.7% |
| Taxes, remuneration and social security | 45 | €654 | €1,492 | +€838 | +128.1% |
| Taxes | 450/3 | €654 | €1,492 | +€838 | +128.1% |
| Other amounts payable | 47/48 | €359,595 | €374,588 | +€14,993 | +4.2% |
| Accrued charges and deferred income | 492/3 | €8,133 | €12,077 | +€3,945 | +48.5% |
| Non-recurring operating income | 76A | - | €3,306 | +€3,306 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,353 | €29,206 | +€853 | +3.0% |
| Other operating charges | 640/8 | €9,297 | €8,827 | -€471 | -5.1% |
| Gross operating margin | 9900 | €74,652 | €83,133 | +€8,481 | +11.4% |
| Operating profit (loss) | 9901 | €37,001 | €45,100 | +€8,099 | +21.9% |
| Financial income | 75/76B | €0 | €163 | +€162 | +812400.0% |
| Recurring financial income | 75 | €0 | €163 | +€162 | +812400.0% |
| Financial charges | 65/66B | €17,896 | €16,032 | -€1,864 | -10.4% |
| Recurring financial charges | 65 | €17,896 | €16,032 | -€1,864 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €19,105 | €29,231 | +€10,126 | +53.0% |
| Profit (loss) for the period | 9904 | €19,105 | €29,231 | +€10,126 | +53.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,105 | €29,231 | +€10,126 | +53.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.