DV MANAGEMENT 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 MANAGEMENT CONSULTING
Largest movements
- Tangible fixed assets -€3,672
down €3,672 (-2.0%), from €187,599 to €183,928
of which Land and buildings: -€6,150
- Other debts +€16,872
up €16,872 (+15.1%), from €111,723 to €128,595
- Profit (loss) carried forward -€10,662
down €10,662, from €1,668 to -€8,994
- Debts after one year -€7,360
down €7,360 (-58.7%), from €12,547 to €5,188
- Trade debts -€3,433
down €3,433 (-89.9%), from €3,820 to €387
- Gross operating margin -€6,207
down €6,207 (-78.9%), from €7,866 to €1,659
- Other operating charges +€2,603
up €2,603 (+672%), from €387 to €2,991
- Depreciation -€873
down €873 (-9.5%), from €9,203 to €8,330
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 | €189,536 | €184,959 | -€4,577 | -2.4% |
| Fixed assets | 21/28 | €187,599 | €183,928 | -€3,672 | -2.0% |
| Tangible fixed assets | 22/27 | €187,599 | €183,928 | -€3,672 | -2.0% |
| Land and buildings | 22 | €178,603 | €172,452 | -€6,150 | -3.4% |
| Plant, machinery and equipment | 23 | €8,996 | €11,475 | +€2,479 | +27.6% |
| Current assets | 29/58 | €1,937 | €1,031 | -€906 | -46.8% |
| Amounts receivable within one year | 40/41 | €1,852 | €746 | -€1,106 | -59.7% |
| Trade receivables | 40 | €1,210 | - | -€1,210 | |
| Other amounts receivable | 41 | €642 | €746 | +€104 | +16.2% |
| Cash at bank and in hand | 54/58 | €85 | €285 | +€200 | +234% |
| Total equity and liabilities | 10/49 | €189,536 | €184,959 | -€4,577 | -2.4% |
| Equity | 10/15 | €54,091 | €43,429 | -€10,662 | -19.7% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Contributions outside capital | 11 | €50,000 | €50,000 | = | 0.0% |
| Other | 1109/19 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €2,423 | €2,423 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,423 | €2,423 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,423 | €2,423 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,668 | -€8,994 | -€10,662 | |
| Amounts payable | 17/49 | €135,445 | €141,530 | +€6,084 | +4.5% |
| Amounts payable after more than one year | 17 | €12,547 | €5,188 | -€7,360 | -58.7% |
| Financial debts | 170/4 | €12,547 | €5,188 | -€7,360 | -58.7% |
| Amounts payable within one year | 42/48 | €122,898 | €136,342 | +€13,444 | +10.9% |
| Current portion of amounts payable after more than one year | 42 | €7,355 | €7,360 | +€5 | +0.1% |
| Trade debts | 44 | €3,820 | €387 | -€3,433 | -89.9% |
| Suppliers | 440/4 | €3,820 | €387 | -€3,433 | -89.9% |
| Other amounts payable | 47/48 | €111,723 | €128,595 | +€16,872 | +15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,203 | €8,330 | -€873 | -9.5% |
| Other operating charges | 640/8 | €387 | €2,991 | +€2,603 | +672% |
| Gross operating margin | 9900 | €7,866 | €1,659 | -€6,207 | -78.9% |
| Operating profit (loss) | 9901 | -€1,724 | -€9,663 | -€7,938 | -460% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €992 | €999 | +€8 | +0.8% |
| Recurring financial charges | 65 | €992 | €999 | +€8 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,715 | -€10,662 | -€7,946 | -293% |
| Profit (loss) for the period | 9904 | -€2,715 | -€10,662 | -€7,946 | -293% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,715 | -€10,662 | -€7,946 | -293% |
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 18 October 2026 via checked.be.