DV SPECIAL MACHINES: 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 SPECIAL MACHINES
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
No income-statement line moved by more than 1% of the activity.
From the 28-02-2026 result to the 31-03-2026 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 28-02-2026 | 31-03-2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,564,827 | €1,564,827 | = | 0.0% |
| Fixed assets | 21/28 | €6,072 | €6,072 | = | 0.0% |
| Financial fixed assets | 28 | €6,072 | €6,072 | = | 0.0% |
| Current assets | 29/58 | €1,558,755 | €1,558,755 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €34,588 | €34,588 | = | 0.0% |
| Trade receivables | 40 | €3,393 | €3,393 | = | 0.0% |
| Other amounts receivable | 41 | €31,195 | €31,195 | = | 0.0% |
| Current investments | 50/53 | €1,248,391 | €1,248,391 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €263,877 | €263,877 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €11,899 | €11,899 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,564,827 | €1,564,827 | = | 0.0% |
| Equity | 10/15 | €1,489,248 | €1,489,248 | = | 0.0% |
| Contributions | 10/11 | €295,455 | €295,455 | = | 0.0% |
| Reserves | 13 | €334,839 | €334,839 | = | 0.0% |
| Non-distributable reserves | 130/1 | €29,545 | €29,545 | = | 0.0% |
| Reserves not available under the articles | 1311 | €29,545 | €29,545 | = | 0.0% |
| Distributable reserves | 133 | €305,294 | €305,294 | = | 0.0% |
| Profit (loss) carried forward | 14 | €858,955 | €858,955 | = | 0.0% |
| Provisions and deferred taxes | 16 | €28,495 | €28,495 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €28,495 | €28,495 | = | 0.0% |
| Other liabilities and charges | 164/5 | €28,495 | €28,495 | = | 0.0% |
| Amounts payable | 17/49 | €47,083 | €47,083 | = | 0.0% |
| Amounts payable after more than one year | 17 | €28,029 | €28,029 | = | 0.0% |
| Financial debts | 170/4 | €28,029 | €28,029 | = | 0.0% |
| Amounts payable within one year | 42/48 | €19,053 | €19,053 | = | 0.0% |
| Trade debts | 44 | €18,023 | €18,023 | = | 0.0% |
| Suppliers | 440/4 | €18,023 | €18,023 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,031 | €1,031 | = | 0.0% |
| Taxes | 450/3 | €1,031 | €1,031 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,640 | -€1,640 | = | 0.0% |
| Other operating charges | 640/8 | €1,936 | €1,936 | = | 0.0% |
| Gross operating margin | 9900 | -€44,456 | -€44,456 | = | 0.0% |
| Operating profit (loss) | 9901 | -€44,752 | -€44,752 | = | 0.0% |
| Financial income | 75/76B | €48,891 | €48,891 | = | 0.0% |
| Recurring financial income | 75 | €48,891 | €48,891 | = | 0.0% |
| Financial charges | 65/66B | €15,813 | €15,813 | = | 0.0% |
| Recurring financial charges | 65 | €8,615 | €8,615 | = | 0.0% |
| Non-recurring financial charges | 66B | €7,198 | €7,198 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€11,674 | -€11,674 | = | 0.0% |
| Income taxes | 67/77 | €247 | €247 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€11,922 | -€11,922 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,922 | -€11,922 | = | 0.0% |
Source: filed annual accounts (NBB), financial years ended 28 February 2026 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.