DV GRAVURES: 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 GRAVURES
Largest movements
- Tangible fixed assets -€1,450
down €1,450 (-38.9%), from €3,731 to €2,281
of which Furniture and vehicles: -€743
- Stocks and contracts +€398
up €398 (+12.0%), from €3,326 to €3,724
- Receivables within one year -€275
down €275 (-16.0%), from €1,718 to €1,443
of which Other amounts receivable: -€1,208
- Profit (loss) carried forward +€2,785
up €2,785 (+20.3%), from -€13,717 to -€10,932
- Tax, wage and social debts -€1,842
down €1,842 (-69.9%), from €2,633 to €791
of which Remuneration and social security: -€2,074
- Trade debts -€1,173
down €1,173 (-37.1%), from €3,164 to €1,991
- Advances received -€986
down €986 (-100%), from €986 to €0
- Short-term financial debts -€447
down €447 (-69.1%), from €646 to €200
- Gross operating margin +€16,918
up €16,918, from -€11,652 to €5,266
- Other operating charges +€444
up €444 (+94.7%), from €469 to €913
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,348 | €7,998 | -€1,350 | -14.4% |
| Fixed assets | 21/28 | €3,771 | €2,321 | -€1,450 | -38.4% |
| Tangible fixed assets | 22/27 | €3,731 | €2,281 | -€1,450 | -38.9% |
| Plant, machinery and equipment | 23 | €2,154 | €1,447 | -€707 | -32.8% |
| Furniture and vehicles | 24 | €1,577 | €834 | -€743 | -47.1% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €5,577 | €5,677 | +€100 | +1.8% |
| Stocks and contracts in progress | 3 | €3,326 | €3,724 | +€398 | +12.0% |
| Stocks | 30/36 | €3,326 | €3,724 | +€398 | +12.0% |
| Amounts receivable within one year | 40/41 | €1,718 | €1,443 | -€275 | -16.0% |
| Trade receivables | 40 | €404 | €1,337 | +€933 | +231% |
| Other amounts receivable | 41 | €1,314 | €106 | -€1,208 | -91.9% |
| Deferred charges and accrued income | 490/1 | €533 | €510 | -€23 | -4.4% |
| Total equity and liabilities | 10/49 | €9,348 | €7,998 | -€1,350 | -14.4% |
| Equity | 10/15 | -€396 | €2,389 | +€2,785 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €3,321 | €3,321 | = | 0.0% |
| Distributable reserves | 133 | €3,321 | €3,321 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,717 | -€10,932 | +€2,785 | +20.3% |
| Amounts payable | 17/49 | €9,745 | €5,610 | -€4,135 | -42.4% |
| Amounts payable within one year | 42/48 | €9,650 | €5,610 | -€4,040 | -41.9% |
| Financial debts | 43 | €646 | €200 | -€447 | -69.1% |
| Credit institutions | 430/8 | €646 | €200 | -€447 | -69.1% |
| Trade debts | 44 | €3,164 | €1,991 | -€1,173 | -37.1% |
| Suppliers | 440/4 | €3,164 | €1,991 | -€1,173 | -37.1% |
| Advances received on contracts in progress | 46 | €986 | €0 | -€986 | -100% |
| Taxes, remuneration and social security | 45 | €2,633 | €791 | -€1,842 | -69.9% |
| Taxes | 450/3 | €559 | €791 | +€232 | +41.5% |
| Remuneration and social security | 454/9 | €2,074 | €0 | -€2,074 | -100% |
| Other amounts payable | 47/48 | €2,220 | €2,627 | +€407 | +18.3% |
| Accrued charges and deferred income | 492/3 | €95 | €0 | -€95 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,394 | €1,450 | +€56 | +4.0% |
| Other operating charges | 640/8 | €469 | €913 | +€444 | +94.7% |
| Gross operating margin | 9900 | -€11,652 | €5,266 | +€16,918 | |
| Operating profit (loss) | 9901 | -€13,516 | €2,903 | +€16,418 | |
| Financial income | 75/76B | €6 | €0 | -€5 | -97.0% |
| Recurring financial income | 75 | €6 | €0 | -€5 | -97.0% |
| Financial charges | 65/66B | €207 | €118 | -€90 | -43.2% |
| Recurring financial charges | 65 | €207 | €118 | -€90 | -43.2% |
| Profit (loss) for the period before taxes | 9903 | -€13,717 | €2,785 | +€16,502 | |
| Profit (loss) for the period | 9904 | -€13,717 | €2,785 | +€16,502 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,717 | €2,785 | +€16,502 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.