DV Techniek: 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 Techniek
Largest movements
- Tangible fixed assets +€199,424
up €199,424 (+1,603%), from €12,439 to €211,863
of which Land and buildings: +€190,235
- Cash -€39,005
down €39,005 (-95.6%), from €40,789 to €1,783
mainly Investment in fixed assets (net) (-€205,892) and Receivables within one year (-€18,469)
- Current investments -€35,000
no longer reported in 2025 (was €35,000)
- Receivables within one year +€18,469
up €18,469 (+87.1%), from €21,206 to €39,675
of which Other amounts receivable: +€18,983
- Stocks and contracts +€8,612
new in 2025: €8,612
- Debts after one year +€129,255
new in 2025: €129,255
- Reserves +€18,403
up €18,403 (+19.1%), from €96,393 to €114,796
- Trade debts +€6,736
up €6,736 (+4,938%), from €136 to €6,872
- Financial charges +€4,639
up €4,639 (+4,792%), from €97 to €4,735
- Depreciation +€3,442
up €3,442 (+114%), from €3,026 to €6,468
- Gross operating margin +€2,646
up €2,646 (+8.0%), from €33,135 to €35,781
- Financial income -€533
down €533 (-63.2%), from €844 to €310
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 | €109,433 | €262,510 | +€153,077 | +140% |
| Fixed assets | 21/28 | €12,439 | €211,863 | +€199,424 | +1,603% |
| Tangible fixed assets | 22/27 | €12,439 | €211,863 | +€199,424 | +1,603% |
| Land and buildings | 22 | - | €190,235 | +€190,235 | |
| Plant, machinery and equipment | 23 | €12,439 | €8,992 | -€3,447 | -27.7% |
| Furniture and vehicles | 24 | - | €12,636 | +€12,636 | |
| Current assets | 29/58 | €96,994 | €50,647 | -€46,348 | -47.8% |
| Stocks and contracts in progress | 3 | - | €8,612 | +€8,612 | |
| Stocks | 30/36 | - | €8,612 | +€8,612 | |
| Amounts receivable within one year | 40/41 | €21,206 | €39,675 | +€18,469 | +87.1% |
| Trade receivables | 40 | €17,389 | €16,876 | -€514 | -3.0% |
| Other amounts receivable | 41 | €3,816 | €22,799 | +€18,983 | +497% |
| Current investments | 50/53 | €35,000 | - | -€35,000 | |
| Cash at bank and in hand | 54/58 | €40,789 | €1,783 | -€39,005 | -95.6% |
| Deferred charges and accrued income | 490/1 | - | €577 | +€577 | |
| Total equity and liabilities | 10/49 | €109,433 | €262,510 | +€153,077 | +140% |
| Equity | 10/15 | €102,393 | €120,796 | +€18,403 | +18.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €96,393 | €114,796 | +€18,403 | +19.1% |
| Distributable reserves | 133 | €96,393 | €114,796 | +€18,403 | +19.1% |
| Amounts payable | 17/49 | €7,040 | €141,714 | +€134,674 | +1,913% |
| Amounts payable after more than one year | 17 | - | €129,255 | +€129,255 | |
| Financial debts | 170/4 | - | €129,255 | +€129,255 | |
| Amounts payable within one year | 42/48 | €7,040 | €12,459 | +€5,419 | +77.0% |
| Trade debts | 44 | €136 | €6,872 | +€6,736 | +4,938% |
| Suppliers | 440/4 | €136 | €6,872 | +€6,736 | +4,938% |
| Taxes, remuneration and social security | 45 | €6,904 | €5,208 | -€1,696 | -24.6% |
| Taxes | 450/3 | €6,904 | €5,208 | -€1,696 | -24.6% |
| Other amounts payable | 47/48 | - | €379 | +€379 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,026 | €6,468 | +€3,442 | +114% |
| Other operating charges | 640/8 | €126 | €128 | +€2 | +1.5% |
| Gross operating margin | 9900 | €33,135 | €35,781 | +€2,646 | +8.0% |
| Operating profit (loss) | 9901 | €29,983 | €29,185 | -€798 | -2.7% |
| Financial income | 75/76B | €844 | €310 | -€533 | -63.2% |
| Recurring financial income | 75 | €844 | €310 | -€533 | -63.2% |
| Financial charges | 65/66B | €97 | €4,735 | +€4,639 | +4,792% |
| Recurring financial charges | 65 | €97 | €4,735 | +€4,639 | +4,792% |
| Profit (loss) for the period before taxes | 9903 | €30,730 | €24,760 | -€5,970 | -19.4% |
| Income taxes | 67/77 | €6,697 | €6,358 | -€339 | -5.1% |
| Profit (loss) for the period | 9904 | €24,033 | €18,403 | -€5,630 | -23.4% |
| Profit (loss) for the period to be appropriated | 9905 | €24,033 | €18,403 | -€5,630 | -23.4% |
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 29 October 2026 via checked.be.