DV-OPS: 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-OPS
Largest movements
- Stocks and contracts -€9,839
down €9,839 (-30.4%), from €32,364 to €22,525
- Other debts -€6,731
down €6,731 (-58.3%), from €11,548 to €4,817
- Tax, wage and social debts -€4,432
down €4,432 (-83.2%), from €5,326 to €893
- Profit (loss) carried forward +€1,634
up €1,634 (+7.7%), from €21,175 to €22,809
- Gross operating margin -€17,309
down €17,309 (-83.6%), from €20,700 to €3,392
- Taxes -€4,046
down €4,046 (-78.8%), from €5,132 to €1,086
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 | €63,145 | €53,616 | -€9,529 | -15.1% |
| Fixed assets | 21/28 | €380 | €721 | +€341 | +89.8% |
| Tangible fixed assets | 22/27 | €380 | €721 | +€341 | +89.8% |
| Furniture and vehicles | 24 | €380 | €721 | +€341 | +89.8% |
| Current assets | 29/58 | €62,765 | €52,895 | -€9,870 | -15.7% |
| Stocks and contracts in progress | 3 | €32,364 | €22,525 | -€9,839 | -30.4% |
| Stocks | 30/36 | €32,364 | €22,525 | -€9,839 | -30.4% |
| Amounts receivable within one year | 40/41 | €7,201 | €7,654 | +€454 | +6.3% |
| Trade receivables | 40 | €7,201 | €7,654 | +€454 | +6.3% |
| Cash at bank and in hand | 54/58 | €23,201 | €22,716 | -€485 | -2.1% |
| Total equity and liabilities | 10/49 | €63,145 | €53,616 | -€9,529 | -15.1% |
| Equity | 10/15 | €46,271 | €47,906 | +€1,634 | +3.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Share premium | 1100/10 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €18,896 | €18,896 | = | 0.0% |
| Non-distributable reserves | 130/1 | €896 | €896 | = | 0.0% |
| Reserves not available under the articles | 1311 | €896 | €896 | = | 0.0% |
| Distributable reserves | 133 | €18,000 | €18,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,175 | €22,809 | +€1,634 | +7.7% |
| Amounts payable | 17/49 | €16,874 | €5,711 | -€11,163 | -66.2% |
| Amounts payable within one year | 42/48 | €16,874 | €5,711 | -€11,163 | -66.2% |
| Taxes, remuneration and social security | 45 | €5,326 | €893 | -€4,432 | -83.2% |
| Taxes | 450/3 | €5,326 | €893 | -€4,432 | -83.2% |
| Other amounts payable | 47/48 | €11,548 | €4,817 | -€6,731 | -58.3% |
| Non-recurring operating income | 76A | €0 | - | -€0 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €190 | €218 | +€28 | +14.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | €0 | €0 | = | 0.0% |
| Gross operating margin | 9900 | €20,700 | €3,392 | -€17,309 | -83.6% |
| Operating profit (loss) | 9901 | €20,123 | €2,774 | -€17,349 | -86.2% |
| Financial charges | 65/66B | €51 | €54 | +€3 | +5.9% |
| Recurring financial charges | 65 | €51 | €54 | +€3 | +5.9% |
| Profit (loss) for the period before taxes | 9903 | €20,072 | €2,720 | -€17,352 | -86.4% |
| Income taxes | 67/77 | €5,132 | €1,086 | -€4,046 | -78.8% |
| Profit (loss) for the period | 9904 | €14,940 | €1,634 | -€13,306 | -89.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,940 | €1,634 | -€13,306 | -89.1% |
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 16 October 2026 via checked.be.