DV TECHNICS: 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 TECHNICS
Largest movements
- Financial fixed assets +€600,000
new in 2025: €600,000
- Cash -€154,853
down €154,853 (-61.5%), from €251,954 to €97,101
mainly Investment in fixed assets (net) (-€604,504) and Short-term financial debts (-€603)
- Other debts +€351,250
up €351,250 (+408,525%), from €86 to €351,336
- Reserves +€96,000
up €96,000 (+38.4%), from €250,000 to €346,000
- Gross operating margin +€48,840
up €48,840 (+55.9%), from €87,408 to €136,249
- Taxes +€14,800
up €14,800 (+83.8%), from €17,662 to €32,462
- Financial charges +€10,570
up €10,570 (+7,476%), from €141 to €10,712
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 | €280,994 | €729,892 | +€448,898 | +160% |
| Fixed assets | 21/28 | - | €603,685 | +€603,685 | |
| Tangible fixed assets | 22/27 | - | €3,685 | +€3,685 | |
| Furniture and vehicles | 24 | - | €3,685 | +€3,685 | |
| Financial fixed assets | 28 | - | €600,000 | +€600,000 | |
| Current assets | 29/58 | €280,994 | €126,207 | -€154,787 | -55.1% |
| Amounts receivable within one year | 40/41 | €29,040 | €29,106 | +€66 | +0.2% |
| Trade receivables | 40 | €29,040 | €29,106 | +€66 | +0.2% |
| Cash at bank and in hand | 54/58 | €251,954 | €97,101 | -€154,853 | -61.5% |
| Total equity and liabilities | 10/49 | €280,994 | €729,892 | +€448,898 | +160% |
| Equity | 10/15 | €256,719 | €348,588 | +€91,869 | +35.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €250,000 | €346,000 | +€96,000 | +38.4% |
| Distributable reserves | 133 | €250,000 | €346,000 | +€96,000 | +38.4% |
| Profit (loss) carried forward | 14 | €4,719 | €588 | -€4,131 | -87.5% |
| Amounts payable | 17/49 | €24,275 | €381,304 | +€357,029 | +1,471% |
| Amounts payable within one year | 42/48 | €23,956 | €375,504 | +€351,548 | +1,467% |
| Financial debts | 43 | €685 | €82 | -€603 | -88.0% |
| Credit institutions | 430/8 | €685 | €82 | -€603 | -88.0% |
| Trade debts | 44 | €500 | €596 | +€96 | +19.3% |
| Suppliers | 440/4 | €500 | €596 | +€96 | +19.3% |
| Taxes, remuneration and social security | 45 | €22,685 | €23,489 | +€804 | +3.5% |
| Taxes | 450/3 | €22,685 | €23,489 | +€804 | +3.5% |
| Other amounts payable | 47/48 | €86 | €351,336 | +€351,250 | +408,525% |
| Accrued charges and deferred income | 492/3 | €319 | €5,800 | +€5,482 | +1,719% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €819 | +€819 | |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Gross operating margin | 9900 | €87,408 | €136,249 | +€48,840 | +55.9% |
| Operating profit (loss) | 9901 | €87,408 | €135,042 | +€47,634 | +54.5% |
| Financial charges | 65/66B | €141 | €10,712 | +€10,570 | +7,476% |
| Recurring financial charges | 65 | €141 | €10,712 | +€10,570 | +7,476% |
| Profit (loss) for the period before taxes | 9903 | €87,267 | €124,330 | +€37,063 | +42.5% |
| Income taxes | 67/77 | €17,662 | €32,462 | +€14,800 | +83.8% |
| Profit (loss) for the period | 9904 | €69,605 | €91,869 | +€22,264 | +32.0% |
| Profit (loss) for the period to be appropriated | 9905 | €69,605 | €91,869 | +€22,264 | +32.0% |
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 14 October 2026 via checked.be.