DV SERVICES: 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 SERVICES
Largest movements
- Stocks and contracts -€29,238
down €29,238 (-17.6%), from €166,585 to €137,348
- Cash -€9,507
down €9,507 (-27.8%), from €34,205 to €24,698
mainly Net result for the year (-€28,201) and Investment in fixed assets (net) (-€18,757)
- Intangible fixed assets +€7,594
up €7,594 (+58.3%), from €13,033 to €20,627
- Tangible fixed assets +€4,900
up €4,900 (+792%), from €619 to €5,519
of which Other tangible fixed assets: +€5,519
- Profit (loss) carried forward -€28,201
down €28,201 (-32.2%), from €87,526 to €59,325
- Other debts +€10,022
up €10,022 (+56.1%), from €17,871 to €27,893
- Debts after one year -€7,500
down €7,500 (-33.3%), from €22,500 to €15,000
- Gross operating margin -€32,102
down €32,102 (-61.4%), from €52,262 to €20,159
- Taxes -€4,978
down €4,978 (-97.4%), from €5,113 to €135
- Depreciation +€3,585
up €3,585 (+134%), from €2,678 to €6,263
- Staff costs +€3,137
up €3,137 (+9.1%), from €34,607 to €37,744
- Financial income -€2,360
down €2,360 (-100%), from €2,360 to €0
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 | €222,145 | €196,420 | -€25,724 | -11.6% |
| Fixed assets | 21/28 | €15,070 | €27,564 | +€12,494 | +82.9% |
| Intangible fixed assets | 21 | €13,033 | €20,627 | +€7,594 | +58.3% |
| Tangible fixed assets | 22/27 | €619 | €5,519 | +€4,900 | +792% |
| Furniture and vehicles | 24 | €619 | €0 | -€619 | -100% |
| Other tangible fixed assets | 26 | €0 | €5,519 | +€5,519 | |
| Financial fixed assets | 28 | €1,418 | €1,418 | = | 0.0% |
| Current assets | 29/58 | €207,075 | €168,856 | -€38,219 | -18.5% |
| Stocks and contracts in progress | 3 | €166,585 | €137,348 | -€29,238 | -17.6% |
| Stocks | 30/36 | €166,585 | €137,348 | -€29,238 | -17.6% |
| Amounts receivable within one year | 40/41 | €5,719 | €6,303 | +€584 | +10.2% |
| Trade receivables | 40 | €0 | €51 | +€51 | |
| Other amounts receivable | 41 | €5,719 | €6,252 | +€533 | +9.3% |
| Cash at bank and in hand | 54/58 | €34,205 | €24,698 | -€9,507 | -27.8% |
| Deferred charges and accrued income | 490/1 | €565 | €506 | -€58 | -10.3% |
| Total equity and liabilities | 10/49 | €222,145 | €196,420 | -€25,724 | -11.6% |
| Equity | 10/15 | €161,577 | €133,376 | -€28,201 | -17.5% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Contributions outside capital | 11 | €20,451 | €20,451 | = | 0.0% |
| Other | 1109/19 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €53,600 | €53,600 | = | 0.0% |
| Distributable reserves | 133 | €53,600 | €53,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,526 | €59,325 | -€28,201 | -32.2% |
| Amounts payable | 17/49 | €60,567 | €63,044 | +€2,476 | +4.1% |
| Amounts payable after more than one year | 17 | €22,500 | €15,000 | -€7,500 | -33.3% |
| Financial debts | 170/4 | €22,500 | €15,000 | -€7,500 | -33.3% |
| Amounts payable within one year | 42/48 | €38,067 | €48,044 | +€9,976 | +26.2% |
| Current portion of amounts payable after more than one year | 42 | €7,500 | €7,500 | = | 0.0% |
| Trade debts | 44 | €175 | €373 | +€198 | +114% |
| Suppliers | 440/4 | €175 | €373 | +€198 | +114% |
| Taxes, remuneration and social security | 45 | €12,522 | €12,278 | -€244 | -1.9% |
| Taxes | 450/3 | €8,011 | €8,166 | +€156 | +1.9% |
| Remuneration and social security | 454/9 | €4,511 | €4,112 | -€399 | -8.9% |
| Other amounts payable | 47/48 | €17,871 | €27,893 | +€10,022 | +56.1% |
| Remuneration, social security and pensions | 62 | €34,607 | €37,744 | +€3,137 | +9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,678 | €6,263 | +€3,585 | +134% |
| Other operating charges | 640/8 | €1,274 | €1,364 | +€90 | +7.1% |
| Non-recurring operating charges | 66A | - | €317 | +€317 | |
| Gross operating margin | 9900 | €52,262 | €20,159 | -€32,102 | -61.4% |
| Operating profit (loss) | 9901 | €13,702 | -€25,529 | -€39,230 | |
| Financial income | 75/76B | €2,360 | €0 | -€2,360 | -100% |
| Recurring financial income | 75 | €2,360 | €0 | -€2,360 | -100% |
| Financial charges | 65/66B | €2,448 | €2,537 | +€89 | +3.6% |
| Recurring financial charges | 65 | €2,448 | €2,537 | +€89 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | €13,613 | -€28,066 | -€41,679 | |
| Income taxes | 67/77 | €5,113 | €135 | -€4,978 | -97.4% |
| Profit (loss) for the period | 9904 | €8,500 | -€28,201 | -€36,701 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,500 | -€28,201 | -€36,701 |
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 17 October 2026 via checked.be.