DV Sport: 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 Sport
Largest movements
- Receivables within one year +€84,436
up €84,436 (+275%), from €30,661 to €115,097
of which Trade receivables: +€82,213
- Tangible fixed assets -€24,095
down €24,095 (-16.6%), from €144,867 to €120,772
of which Plant, machinery and equipment: -€24,828
- Deferred charges and accrued income -€12,433
down €12,433 (-82.9%), from €15,000 to €2,567
- Stocks and contracts -€8,565
down €8,565 (-2.5%), from €347,065 to €338,500
- Cash -€7,900
down €7,900 (-46.2%), from €17,087 to €9,187
mainly Receivables within one year (-€84,436) and Other debts (-€76,063)
- Other debts -€76,063
down €76,063 (-27.9%), from €272,797 to €196,734
- Profit (loss) carried forward +€55,285
up €55,285, from -€55,285 to €0
- Tax, wage and social debts +€30,837
up €30,837 (+125%), from €24,713 to €55,550
of which Taxes: +€28,423
- Reserves +€25,945
new in 2025: €25,945
- Trade debts -€15,314
down €15,314 (-6.4%), from €239,741 to €224,427
- Gross operating margin +€161,662
up €161,662 (+398%), from €40,587 to €202,249
- Write-downs +€12,400
new in 2025: €12,400
- Financial charges +€10,206
up €10,206 (+170%), from €5,996 to €16,203
- Taxes +€10,043
new in 2025: €10,043
- Staff costs -€3,909
down €3,909 (-7.3%), from €53,342 to €49,433
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 | €554,680 | €586,123 | +€31,443 | +5.7% |
| Fixed assets | 21/28 | €144,867 | €120,772 | -€24,095 | -16.6% |
| Tangible fixed assets | 22/27 | €144,867 | €120,772 | -€24,095 | -16.6% |
| Land and buildings | 22 | €1,463 | €1,000 | -€462 | -31.6% |
| Plant, machinery and equipment | 23 | €143,405 | €118,577 | -€24,828 | -17.3% |
| Furniture and vehicles | 24 | - | €1,195 | +€1,195 | |
| Current assets | 29/58 | €409,812 | €465,350 | +€55,538 | +13.6% |
| Stocks and contracts in progress | 3 | €347,065 | €338,500 | -€8,565 | -2.5% |
| Stocks | 30/36 | €347,065 | €338,500 | -€8,565 | -2.5% |
| Amounts receivable within one year | 40/41 | €30,661 | €115,097 | +€84,436 | +275% |
| Trade receivables | 40 | €20,833 | €103,046 | +€82,213 | +395% |
| Other amounts receivable | 41 | €9,828 | €12,051 | +€2,223 | +22.6% |
| Cash at bank and in hand | 54/58 | €17,087 | €9,187 | -€7,900 | -46.2% |
| Deferred charges and accrued income | 490/1 | €15,000 | €2,567 | -€12,433 | -82.9% |
| Total equity and liabilities | 10/49 | €554,680 | €586,123 | +€31,443 | +5.7% |
| Equity | 10/15 | -€36,685 | €44,545 | +€81,230 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €25,945 | +€25,945 | |
| Distributable reserves | 133 | - | €25,945 | +€25,945 | |
| Profit (loss) carried forward | 14 | -€55,285 | €0 | +€55,285 | |
| Amounts payable | 17/49 | €591,365 | €541,578 | -€49,787 | -8.4% |
| Amounts payable after more than one year | 17 | €46,450 | €46,867 | +€417 | +0.9% |
| Financial debts | 170/4 | €46,450 | €46,867 | +€417 | +0.9% |
| Amounts payable within one year | 42/48 | €540,415 | €476,711 | -€63,704 | -11.8% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €239,741 | €224,427 | -€15,314 | -6.4% |
| Suppliers | 440/4 | €239,741 | €224,427 | -€15,314 | -6.4% |
| Advances received on contracts in progress | 46 | €3,164 | €0 | -€3,164 | -100% |
| Taxes, remuneration and social security | 45 | €24,713 | €55,550 | +€30,837 | +125% |
| Taxes | 450/3 | €13,349 | €41,772 | +€28,423 | +213% |
| Remuneration and social security | 454/9 | €11,364 | €13,777 | +€2,414 | +21.2% |
| Other amounts payable | 47/48 | €272,797 | €196,734 | -€76,063 | -27.9% |
| Accrued charges and deferred income | 492/3 | €4,500 | €18,000 | +€13,500 | +300% |
| Non-recurring operating income | 76A | €9,000 | €0 | -€9,000 | -100% |
| Remuneration, social security and pensions | 62 | €53,342 | €49,433 | -€3,909 | -7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,290 | €25,405 | +€115 | +0.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €12,400 | +€12,400 | |
| Other operating charges | 640/8 | €6,127 | €4,116 | -€2,011 | -32.8% |
| Non-recurring operating charges | 66A | - | €4,000 | +€4,000 | |
| Gross operating margin | 9900 | €40,587 | €202,249 | +€161,662 | +398% |
| Operating profit (loss) | 9901 | -€44,172 | €106,895 | +€151,067 | |
| Financial income | 75/76B | €434 | €581 | +€147 | +33.8% |
| Recurring financial income | 75 | €434 | €581 | +€147 | +33.8% |
| Financial charges | 65/66B | €5,996 | €16,203 | +€10,206 | +170% |
| Recurring financial charges | 65 | €5,996 | €16,203 | +€10,206 | +170% |
| Profit (loss) for the period before taxes | 9903 | -€49,734 | €91,273 | +€141,007 | |
| Income taxes | 67/77 | - | €10,043 | +€10,043 | |
| Profit (loss) for the period | 9904 | -€49,734 | €81,230 | +€130,964 | |
| Profit (loss) for the period to be appropriated | 9905 | -€49,734 | €81,230 | +€130,964 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.