DV PARTNERS: what changed
DV PARTNERS
Largest movements
- Receivables within one year +€62,195
up €62,195 (+13.8%), from €451,455 to €513,650
of which Other amounts receivable: +€67,195
- Tangible fixed assets -€10,800
down €10,800 (-19.0%), from €56,817 to €46,017
- Cash -€10,135
down €10,135 (-85.2%), from €11,891 to €1,756
mainly Trade debts (-€70,645) and Receivables within one year (-€62,195)
- Profit (loss) carried forward +€124,517
up €124,517 (+146%), from €85,306 to €209,823
- Trade debts -€70,645
down €70,645 (-93.3%), from €75,722 to €5,076
- Tax, wage and social debts -€12,890
down €12,890 (-10.6%), from €122,002 to €109,112
of which Taxes: -€13,251
- Gross operating margin +€66,571
up €66,571 (+31.8%), from €209,448 to €276,018
- Taxes +€16,736
up €16,736 (+61.2%), from €27,337 to €44,073
- Depreciation +€8,357
up €8,357 (+342%), from €2,443 to €10,800
- Staff costs +€3,010
up €3,010 (+3.3%), from €91,466 to €94,476
Change in the result, 2023 to 2024
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 2023 and 2024 balance sheets and the 2024 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 | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €522,554 | €565,966 | +€43,412 | +8.3% |
| Fixed assets | 21/28 | €56,817 | €46,017 | -€10,800 | -19.0% |
| Tangible fixed assets | 22/27 | €56,817 | €46,017 | -€10,800 | -19.0% |
| Furniture and vehicles | 24 | €56,817 | €46,017 | -€10,800 | -19.0% |
| Current assets | 29/58 | €465,737 | €519,949 | +€54,212 | +11.6% |
| Amounts receivable within one year | 40/41 | €451,455 | €513,650 | +€62,195 | +13.8% |
| Trade receivables | 40 | €200,000 | €195,000 | -€5,000 | -2.5% |
| Other amounts receivable | 41 | €251,455 | €318,650 | +€67,195 | +26.7% |
| Cash at bank and in hand | 54/58 | €11,891 | €1,756 | -€10,135 | -85.2% |
| Deferred charges and accrued income | 490/1 | €2,392 | €4,543 | +€2,152 | +90.0% |
| Total equity and liabilities | 10/49 | €522,554 | €565,966 | +€43,412 | +8.3% |
| Equity | 10/15 | €324,757 | €449,274 | +€124,517 | +38.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €233,252 | €233,252 | = | 0.0% |
| Distributable reserves | 133 | €233,252 | €233,252 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,306 | €209,823 | +€124,517 | +146% |
| Amounts payable | 17/49 | €197,797 | €116,692 | -€81,105 | -41.0% |
| Amounts payable within one year | 42/48 | €197,724 | €116,692 | -€81,032 | -41.0% |
| Financial debts | 43 | - | €2,503 | +€2,503 | |
| Credit institutions | 430/8 | - | €2,503 | +€2,503 | |
| Trade debts | 44 | €75,722 | €5,076 | -€70,645 | -93.3% |
| Suppliers | 440/4 | €75,722 | €5,076 | -€70,645 | -93.3% |
| Taxes, remuneration and social security | 45 | €122,002 | €109,112 | -€12,890 | -10.6% |
| Taxes | 450/3 | €109,678 | €96,427 | -€13,251 | -12.1% |
| Remuneration and social security | 454/9 | €12,324 | €12,685 | +€361 | +2.9% |
| Accrued charges and deferred income | 492/3 | €73 | - | -€73 | |
| Remuneration, social security and pensions | 62 | €91,466 | €94,476 | +€3,010 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,443 | €10,800 | +€8,357 | +342% |
| Other operating charges | 640/8 | €2,570 | €1,779 | -€791 | -30.8% |
| Gross operating margin | 9900 | €209,448 | €276,018 | +€66,571 | +31.8% |
| Operating profit (loss) | 9901 | €112,969 | €168,964 | +€55,995 | +49.6% |
| Financial income | 75/76B | €102 | €6 | -€96 | -94.1% |
| Recurring financial income | 75 | €102 | €6 | -€96 | -94.1% |
| Financial charges | 65/66B | €428 | €381 | -€48 | -11.1% |
| Recurring financial charges | 65 | €428 | €381 | -€48 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | €112,643 | €168,590 | +€55,947 | +49.7% |
| Income taxes | 67/77 | €27,337 | €44,073 | +€16,736 | +61.2% |
| Profit (loss) for the period | 9904 | €85,306 | €124,517 | +€39,211 | +46.0% |
| Profit (loss) for the period to be appropriated | 9905 | €85,306 | €124,517 | +€39,211 | +46.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.