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
- Receivables within one year +€8,697
up €8,697 (+62.2%), from €13,990 to €22,687
of which Other amounts receivable: +€9,758
- Cash -€6,951
down €6,951 (-5.4%), from €129,876 to €122,925
mainly Investment in fixed assets (net) (-€10,841) and Receivables within one year (-€8,697)
- Deferred charges and accrued income -€4,566
down €4,566 (-29.9%), from €15,251 to €10,685
- Tangible fixed assets +€4,088
up €4,088 (+25.6%), from €15,993 to €20,081
of which Plant, machinery and equipment: +€3,460
- Reserves +€8,750
up €8,750 (+6.3%), from €138,685 to €147,435
- Tax, wage and social debts -€5,955
down €5,955 (-65.6%), from €9,075 to €3,121
of which Taxes: -€5,955
- Gross operating margin +€8,642
up €8,642 (+66.8%), from €12,945 to €21,587
- Depreciation +€2,566
up €2,566 (+61.3%), from €4,187 to €6,753
- Taxes +€1,601
up €1,601 (+65.5%), from €2,444 to €4,045
- Financial charges -€446
down €446 (-16.0%), from €2,783 to €2,338
- Other operating charges +€362
up €362 (+182%), from €199 to €562
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.
Derived cash bridge
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 | €175,110 | €176,378 | +€1,268 | +0.7% |
| Fixed assets | 21/28 | €15,993 | €20,081 | +€4,088 | +25.6% |
| Tangible fixed assets | 22/27 | €15,993 | €20,081 | +€4,088 | +25.6% |
| Plant, machinery and equipment | 23 | €2,124 | €5,584 | +€3,460 | +163% |
| Furniture and vehicles | 24 | €13,390 | €14,498 | +€1,108 | +8.3% |
| Other tangible fixed assets | 26 | €480 | €0 | -€480 | -100% |
| Current assets | 29/58 | €159,117 | €156,297 | -€2,821 | -1.8% |
| Amounts receivable within one year | 40/41 | €13,990 | €22,687 | +€8,697 | +62.2% |
| Trade receivables | 40 | €11,435 | €10,373 | -€1,062 | -9.3% |
| Other amounts receivable | 41 | €2,556 | €12,314 | +€9,758 | +382% |
| Cash at bank and in hand | 54/58 | €129,876 | €122,925 | -€6,951 | -5.4% |
| Deferred charges and accrued income | 490/1 | €15,251 | €10,685 | -€4,566 | -29.9% |
| Total equity and liabilities | 10/49 | €175,110 | €176,378 | +€1,268 | +0.7% |
| Equity | 10/15 | €155,967 | €164,734 | +€8,767 | +5.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €138,685 | €147,435 | +€8,750 | +6.3% |
| Distributable reserves | 133 | €138,685 | €147,435 | +€8,750 | +6.3% |
| Profit (loss) carried forward | 14 | €4,882 | €4,899 | +€17 | +0.3% |
| Amounts payable | 17/49 | €19,143 | €11,644 | -€7,499 | -39.2% |
| Amounts payable within one year | 42/48 | €18,604 | €10,528 | -€8,075 | -43.4% |
| Trade debts | 44 | €8,335 | €7,359 | -€976 | -11.7% |
| Suppliers | 440/4 | €8,335 | €7,359 | -€976 | -11.7% |
| Taxes, remuneration and social security | 45 | €9,075 | €3,121 | -€5,955 | -65.6% |
| Taxes | 450/3 | €6,075 | €121 | -€5,955 | -98.0% |
| Remuneration and social security | 454/9 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 47/48 | €1,193 | €49 | -€1,144 | -95.9% |
| Accrued charges and deferred income | 492/3 | €539 | €1,116 | +€576 | +107% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,187 | €6,753 | +€2,566 | +61.3% |
| Other operating charges | 640/8 | €199 | €562 | +€362 | +182% |
| Gross operating margin | 9900 | €12,945 | €21,587 | +€8,642 | +66.8% |
| Operating profit (loss) | 9901 | €8,559 | €14,272 | +€5,714 | +66.8% |
| Financial income | 75/76B | €1,203 | €877 | -€326 | -27.1% |
| Recurring financial income | 75 | €882 | €877 | -€5 | -0.6% |
| Non-recurring financial income | 76B | €321 | - | -€321 | |
| Financial charges | 65/66B | €2,783 | €2,338 | -€446 | -16.0% |
| Recurring financial charges | 65 | €2,783 | €2,338 | -€446 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | €6,979 | €12,812 | +€5,834 | +83.6% |
| Income taxes | 67/77 | €2,444 | €4,045 | +€1,601 | +65.5% |
| Profit (loss) for the period | 9904 | €4,534 | €8,767 | +€4,232 | +93.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,534 | €8,767 | +€4,232 | +93.3% |
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 20 October 2026 via checked.be.