DV Consulting: 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 Consulting
Largest movements
- Receivables within one year +€2,542
up €2,542, from €0 to €2,542
- Tangible fixed assets +€1,740
up €1,740 (+11.4%), from €15,254 to €16,993
of which Furniture and vehicles: +€2,357
- Cash +€1,676
up €1,676 (+7.5%), from €22,267 to €23,944
mainly Net result for the year (+€8,530) and Trade debts (+€3,316)
- Reserves +€8,530
up €8,530 (+41.1%), from €20,756 to €29,286
- Current portion of long-term debt -€4,005
down €4,005 (-70.6%), from €5,675 to €1,671
- Trade debts +€3,316
up €3,316 (+172.0%), from €1,928 to €5,244
- Debts after one year -€1,671
down €1,671 (-51.3%), from €3,254 to €1,584
- Tax, wage and social debts +€569
up €569 (+20.6%), from €2,760 to €3,328
- Gross operating margin +€982
up €982 (+5.7%), from €17,206 to €18,188
- Taxes +€300
up €300 (+9.7%), from €3,080 to €3,380
- Depreciation +€274
up €274 (+13.3%), from €2,067 to €2,341
- Financial charges +€251
up €251 (+7.7%), from €3,248 to €3,499
- Financial income -€184
down €184 (-69.5%), from €265 to €81
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 | €41,069 | €47,323 | +€6,254 | +15.2% |
| Fixed assets | 21/28 | €15,254 | €16,993 | +€1,740 | +11.4% |
| Tangible fixed assets | 22/27 | €15,254 | €16,993 | +€1,740 | +11.4% |
| Furniture and vehicles | 24 | €10,399 | €12,756 | +€2,357 | +22.7% |
| Other tangible fixed assets | 26 | €4,854 | €4,237 | -€617 | -12.7% |
| Current assets | 29/58 | €25,815 | €30,329 | +€4,514 | +17.5% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €0 | €2,542 | +€2,542 | |
| Other amounts receivable | 41 | €0 | €2,542 | +€2,542 | |
| Cash at bank and in hand | 54/58 | €22,267 | €23,944 | +€1,676 | +7.5% |
| Deferred charges and accrued income | 490/1 | €3,548 | €3,844 | +€296 | +8.3% |
| Total equity and liabilities | 10/49 | €41,069 | €47,323 | +€6,254 | +15.2% |
| Equity | 10/15 | €26,956 | €35,486 | +€8,530 | +31.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €20,756 | €29,286 | +€8,530 | +41.1% |
| Distributable reserves | 133 | €20,756 | €29,286 | +€8,530 | +41.1% |
| Amounts payable | 17/49 | €14,113 | €11,837 | -€2,276 | -16.1% |
| Amounts payable after more than one year | 17 | €3,254 | €1,584 | -€1,671 | -51.3% |
| Financial debts | 170/4 | €3,254 | €1,584 | -€1,671 | -51.3% |
| Amounts payable within one year | 42/48 | €10,858 | €10,253 | -€605 | -5.6% |
| Current portion of amounts payable after more than one year | 42 | €5,675 | €1,671 | -€4,005 | -70.6% |
| Financial debts | 43 | €9 | €10 | +€2 | +18.4% |
| Credit institutions | 430/8 | €9 | €10 | +€2 | +18.4% |
| Trade debts | 44 | €1,928 | €5,244 | +€3,316 | +172.0% |
| Suppliers | 440/4 | €1,928 | €5,244 | +€3,316 | +172.0% |
| Taxes, remuneration and social security | 45 | €2,760 | €3,328 | +€569 | +20.6% |
| Taxes | 450/3 | €2,760 | €3,328 | +€569 | +20.6% |
| Other amounts payable | 47/48 | €487 | €0 | -€487 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,067 | €2,341 | +€274 | +13.3% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €17,206 | €18,188 | +€982 | +5.7% |
| Operating profit (loss) | 9901 | €14,634 | €15,328 | +€694 | +4.7% |
| Financial income | 75/76B | €265 | €81 | -€184 | -69.5% |
| Recurring financial income | 75 | €265 | €81 | -€184 | -69.5% |
| Financial charges | 65/66B | €3,248 | €3,499 | +€251 | +7.7% |
| Recurring financial charges | 65 | €3,248 | €3,499 | +€251 | +7.7% |
| Profit (loss) for the period before taxes | 9903 | €11,651 | €11,910 | +€259 | +2.2% |
| Income taxes | 67/77 | €3,080 | €3,380 | +€300 | +9.7% |
| Profit (loss) for the period | 9904 | €8,571 | €8,530 | -€41 | -0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,571 | €8,530 | -€41 | -0.5% |
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 7 October 2026 via checked.be.