DV7: what changed
Two fiscal 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.
DV7
Largest movements
- Financial fixed assets +€8,500
new in 2025: €8,500
- Receivables within one year -€6,161
down €6,161 (-96.5%), from €6,383 to €222
of which Trade receivables: -€6,350
- Tangible fixed assets -€4,737
down €4,737 (-16.9%), from €28,011 to €23,274
of which Furniture and vehicles: -€2,893
- Cash +€3,426
up €3,426 (+8.7%), from €39,224 to €42,649
mainly Net result for the year (+€6,632) and Receivables within one year (+€6,161)
- Profit (loss) carried forward +€6,423
up €6,423 (+11.0%), from €58,270 to €64,693
- Other debts -€4,396
down €4,396 (-86.9%), from €5,059 to €663
- Trade debts -€1,423
down €1,423 (-24.4%), from €5,843 to €4,420
- Gross operating margin +€3,043
up €3,043 (+23.3%), from €13,074 to €16,117
- Other operating charges +€527
up €527 (+121.6%), from €434 to €961
- Taxes +€333
up €333 (+19.6%), from €1,698 to €2,030
- Depreciation +€298
up €298 (+5.1%), from €5,791 to €6,089
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.
Cash bridge derived
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 | €73,618 | €74,646 | +€1,028 | +1.4% |
| Fixed assets | 21/28 | €28,011 | €31,774 | +€3,763 | +13.4% |
| Tangible fixed assets | 22/27 | €28,011 | €23,274 | -€4,737 | -16.9% |
| Plant, machinery and equipment | 23 | €10,310 | €8,466 | -€1,844 | -17.9% |
| Furniture and vehicles | 24 | €17,700 | €14,808 | -€2,893 | -16.3% |
| Financial fixed assets | 28 | - | €8,500 | +€8,500 | |
| Current assets | 29/58 | €45,607 | €42,871 | -€2,736 | -6.0% |
| Amounts receivable within one year | 40/41 | €6,383 | €222 | -€6,161 | -96.5% |
| Trade receivables | 40 | €6,383 | €34 | -€6,350 | -99.5% |
| Other amounts receivable | 41 | €0 | €188 | +€188 | |
| Cash at bank and in hand | 54/58 | €39,224 | €42,649 | +€3,426 | +8.7% |
| Total equity and liabilities | 10/49 | €73,618 | €74,646 | +€1,028 | +1.4% |
| Equity | 10/15 | €60,770 | €67,193 | +€6,423 | +10.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,270 | €64,693 | +€6,423 | +11.0% |
| Amounts payable | 17/49 | €12,848 | €7,453 | -€5,395 | -42.0% |
| Amounts payable within one year | 42/48 | €12,848 | €7,453 | -€5,395 | -42.0% |
| Trade debts | 44 | €5,843 | €4,420 | -€1,423 | -24.4% |
| Suppliers | 440/4 | €5,843 | €4,420 | -€1,423 | -24.4% |
| Taxes, remuneration and social security | 45 | €1,947 | €2,370 | +€423 | +21.7% |
| Taxes | 450/3 | €1,947 | €2,370 | +€423 | +21.7% |
| Other amounts payable | 47/48 | €5,059 | €663 | -€4,396 | -86.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,791 | €6,089 | +€298 | +5.1% |
| Other operating charges | 640/8 | €434 | €961 | +€527 | +121.6% |
| Non-recurring operating charges | 66A | €50 | - | -€50 | |
| Gross operating margin | 9900 | €13,074 | €16,117 | +€3,043 | +23.3% |
| Operating profit (loss) | 9901 | €6,799 | €9,067 | +€2,268 | +33.4% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €503 | €405 | -€98 | -19.4% |
| Recurring financial charges | 65 | €503 | €405 | -€98 | -19.4% |
| Profit (loss) for the period before taxes | 9903 | €6,297 | €8,662 | +€2,365 | +37.6% |
| Income taxes | 67/77 | €1,698 | €2,030 | +€333 | +19.6% |
| Profit (loss) for the period | 9904 | €4,599 | €6,632 | +€2,033 | +44.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,599 | €6,632 | +€2,033 | +44.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.