DV ENTREPRISES: what changed
DV ENTREPRISES
Largest movements
- Receivables within one year -€9,894
down €9,894 (-8.0%), from €124,350 to €114,456
of which Trade receivables: -€10,846
- Deferred charges and accrued income +€8,236
new in 2025: €8,236
- Cash +€2,391
up €2,391 (+1,282%), from €186 to €2,578
mainly Receivables within one year (+€9,894) and Net result for the year (+€7,150)
- Profit (loss) carried forward +€7,150
up €7,150 (+6.8%), from €105,098 to €112,248
- Tax, wage and social debts -€3,667
down €3,667 (-26.0%), from €14,096 to €10,428
of which Remuneration and social security: -€2,129
- Trade debts -€2,750
down €2,750 (-96.8%), from €2,843 to €92
- Gross operating margin -€37,502
down €37,502 (-47.8%), from €78,386 to €40,884
- Taxes -€9,039
down €9,039 (-80.5%), from €11,224 to €2,185
- Depreciation -€3,892
no longer reported in 2025 (was €3,892)
- Financial charges +€3,890
up €3,890 (+1,379%), from €282 to €4,172
- Staff costs +€3,392
up €3,392 (+12.1%), from €27,972 to €31,364
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €124,536 | €125,269 | +€733 | +0.6% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €124,536 | €125,269 | +€733 | +0.6% |
| Amounts receivable within one year | 40/41 | €124,350 | €114,456 | -€9,894 | -8.0% |
| Trade receivables | 40 | €15,930 | €5,084 | -€10,846 | -68.1% |
| Other amounts receivable | 41 | €108,420 | €109,372 | +€952 | +0.9% |
| Cash at bank and in hand | 54/58 | €186 | €2,578 | +€2,391 | +1,282% |
| Deferred charges and accrued income | 490/1 | - | €8,236 | +€8,236 | |
| Total equity and liabilities | 10/49 | €124,536 | €125,269 | +€733 | +0.6% |
| Equity | 10/15 | €107,598 | €114,748 | +€7,150 | +6.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €105,098 | €112,248 | +€7,150 | +6.8% |
| Amounts payable | 17/49 | €16,938 | €10,521 | -€6,418 | -37.9% |
| Amounts payable within one year | 42/48 | €16,938 | €10,521 | -€6,418 | -37.9% |
| Trade debts | 44 | €2,843 | €92 | -€2,750 | -96.8% |
| Suppliers | 440/4 | €2,843 | €92 | -€2,750 | -96.8% |
| Taxes, remuneration and social security | 45 | €14,096 | €10,428 | -€3,667 | -26.0% |
| Taxes | 450/3 | €11,967 | €10,428 | -€1,538 | -12.9% |
| Remuneration and social security | 454/9 | €2,129 | €0 | -€2,129 | -100% |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €27,972 | €31,364 | +€3,392 | +12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,892 | - | -€3,892 | |
| Other operating charges | 640/8 | €171 | €1,109 | +€938 | +549% |
| Gross operating margin | 9900 | €78,386 | €40,884 | -€37,502 | -47.8% |
| Operating profit (loss) | 9901 | €46,351 | €8,412 | -€37,939 | -81.9% |
| Financial income | 75/76B | €5,138 | €5,096 | -€42 | -0.8% |
| Recurring financial income | 75 | €5,138 | €5,096 | -€42 | -0.8% |
| Financial charges | 65/66B | €282 | €4,172 | +€3,890 | +1,379% |
| Recurring financial charges | 65 | €282 | €4,172 | +€3,890 | +1,379% |
| Profit (loss) for the period before taxes | 9903 | €51,207 | €9,336 | -€41,872 | -81.8% |
| Income taxes | 67/77 | €11,224 | €2,185 | -€9,039 | -80.5% |
| Profit (loss) for the period | 9904 | €39,983 | €7,150 | -€32,833 | -82.1% |
| Profit (loss) for the period to be appropriated | 9905 | €39,983 | €7,150 | -€32,833 | -82.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.