DV Consulting BV: 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 BV
Largest movements
- Financial fixed assets -€400,000
down €400,000 (-100%), from €400,000 to €0
- Cash +€344,358
up €344,358 (+3,049%), from €11,294 to €355,652
mainly Investment in fixed assets (net) (+€398,505) and Net result for the year (+€115,431)
- Receivables after one year -€10,000
down €10,000 (-100%), from €10,000 to €0
- Reserves -€105,914
down €105,914 (-100%), from €105,914 to €0
- Other debts +€92,413
up €92,413 (+1,319%), from €7,005 to €99,418
- Tax, wage and social debts +€45,734
up €45,734 (+509%), from €8,994 to €54,728
of which Remuneration and social security: +€40,900
- Profit (loss) carried forward -€40,654
down €40,654 (-72.9%), from €55,732 to €15,077
- Debts after one year -€33,147
down €33,147 (-19.6%), from €168,791 to €135,644
- Financial income +€45,564
up €45,564 (+1,027%), from €4,436 to €50,000
- Gross operating margin +€12,464
up €12,464 (+14.1%), from €88,629 to €101,093
- Financial charges -€1,952
down €1,952 (-19.6%), from €9,938 to €7,986
- Taxes +€1,635
up €1,635 (+7.7%), from €21,154 to €22,788
- Depreciation -€1,334
down €1,334 (-24.1%), from €5,546 to €4,212
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 | €430,059 | €358,673 | -€71,386 | -16.6% |
| Fixed assets | 21/28 | €404,409 | €1,692 | -€402,716 | -99.6% |
| Tangible fixed assets | 22/27 | €4,409 | €1,692 | -€2,716 | -61.6% |
| Furniture and vehicles | 24 | €4,409 | €1,692 | -€2,716 | -61.6% |
| Financial fixed assets | 28 | €400,000 | €0 | -€400,000 | -100% |
| Current assets | 29/58 | €25,651 | €356,981 | +€331,330 | +1,292% |
| Amounts receivable after more than one year | 29 | €10,000 | €0 | -€10,000 | -100% |
| Other amounts receivable | 291 | €10,000 | €0 | -€10,000 | -100% |
| Amounts receivable within one year | 40/41 | €3,103 | €18 | -€3,085 | -99.4% |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | €3,103 | €18 | -€3,085 | -99.4% |
| Cash at bank and in hand | 54/58 | €11,294 | €355,652 | +€344,358 | +3,049% |
| Deferred charges and accrued income | 490/1 | €1,253 | €1,310 | +€57 | +4.6% |
| Total equity and liabilities | 10/49 | €430,059 | €358,673 | -€71,386 | -16.6% |
| Equity | 10/15 | €181,646 | €35,077 | -€146,569 | -80.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €105,914 | €0 | -€105,914 | -100% |
| Distributable reserves | 133 | €105,914 | €0 | -€105,914 | -100% |
| Profit (loss) carried forward | 14 | €55,732 | €15,077 | -€40,654 | -72.9% |
| Amounts payable | 17/49 | €248,413 | €323,596 | +€75,182 | +30.3% |
| Amounts payable after more than one year | 17 | €168,791 | €135,644 | -€33,147 | -19.6% |
| Financial debts | 170/4 | €168,791 | €135,644 | -€33,147 | -19.6% |
| Amounts payable within one year | 42/48 | €79,623 | €187,951 | +€108,329 | +136% |
| Current portion of amounts payable after more than one year | 42 | €60,892 | €33,147 | -€27,746 | -45.6% |
| Trade debts | 44 | €2,731 | €658 | -€2,073 | -75.9% |
| Suppliers | 440/4 | €2,731 | €658 | -€2,073 | -75.9% |
| Taxes, remuneration and social security | 45 | €8,994 | €54,728 | +€45,734 | +509% |
| Taxes | 450/3 | €8,994 | €13,828 | +€4,834 | +53.7% |
| Remuneration and social security | 454/9 | - | €40,900 | +€40,900 | |
| Other amounts payable | 47/48 | €7,005 | €99,418 | +€92,413 | +1,319% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,546 | €4,212 | -€1,334 | -24.1% |
| Other operating charges | 640/8 | €722 | €675 | -€47 | -6.5% |
| Gross operating margin | 9900 | €88,629 | €101,093 | +€12,464 | +14.1% |
| Operating profit (loss) | 9901 | €82,360 | €96,206 | +€13,845 | +16.8% |
| Financial income | 75/76B | €4,436 | €50,000 | +€45,564 | +1,027% |
| Recurring financial income | 75 | €4,436 | €50,000 | +€45,564 | +1,027% |
| Financial charges | 65/66B | €9,938 | €7,986 | -€1,952 | -19.6% |
| Recurring financial charges | 65 | €9,938 | €7,986 | -€1,952 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | €76,858 | €138,220 | +€61,362 | +79.8% |
| Income taxes | 67/77 | €21,154 | €22,788 | +€1,635 | +7.7% |
| Profit (loss) for the period | 9904 | €55,704 | €115,431 | +€59,727 | +107% |
| Profit (loss) for the period to be appropriated | 9905 | €55,704 | €115,431 | +€59,727 | +107% |
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 26 October 2026 via checked.be.