DVA CONCEPT: 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.
DVA CONCEPT
Largest movements
- Receivables within one year +€9,724
up €9,724 (+76.7%), from €12,678 to €22,402
of which Trade receivables: +€5,257
- Tangible fixed assets -€5,957
down €5,957 (-77.1%), from €7,723 to €1,766
of which Furniture and vehicles: -€5,469
- Deferred charges and accrued income -€2,694
no longer reported in 2025 (was €2,694)
- Cash -€1,229
down €1,229 (-21.0%), from €5,854 to €4,625
mainly Receivables within one year (-€9,724) and Trade debts (-€3,210)
- Trade debts -€3,210
down €3,210 (-78.4%), from €4,092 to €883
- Contributions +€2,200
up €2,200 (+44.0%), from €5,000 to €7,200
- Profit (loss) carried forward +€1,222
up €1,222 (+7.6%), from €16,132 to €17,354
- Tax, wage and social debts -€367
down €367 (-9.9%), from €3,724 to €3,357
- Gross operating margin +€4,189
up €4,189 (+34.1%), from €12,269 to €16,458
- Other operating charges +€3,855
up €3,855 (+223.3%), from €1,726 to €5,581
- Taxes +€1,019
up €1,019 (+117.4%), from €868 to €1,888
- Depreciation -€500
down €500 (-7.7%), from €6,457 to €5,957
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 | €28,949 | €28,794 | -€155 | -0.5% |
| Fixed assets | 21/28 | €7,723 | €1,766 | -€5,957 | -77.1% |
| Tangible fixed assets | 22/27 | €7,723 | €1,766 | -€5,957 | -77.1% |
| Plant, machinery and equipment | 23 | €770 | €281 | -€488 | -63.5% |
| Furniture and vehicles | 24 | €6,954 | €1,485 | -€5,469 | -78.6% |
| Current assets | 29/58 | €21,226 | €27,028 | +€5,802 | +27.3% |
| Amounts receivable within one year | 40/41 | €12,678 | €22,402 | +€9,724 | +76.7% |
| Trade receivables | 40 | €9,137 | €14,394 | +€5,257 | +57.5% |
| Other amounts receivable | 41 | €3,541 | €8,008 | +€4,467 | +126.2% |
| Cash at bank and in hand | 54/58 | €5,854 | €4,625 | -€1,229 | -21.0% |
| Deferred charges and accrued income | 490/1 | €2,694 | - | -€2,694 | |
| Total equity and liabilities | 10/49 | €28,949 | €28,794 | -€155 | -0.5% |
| Equity | 10/15 | €21,132 | €24,554 | +€3,422 | +16.2% |
| Contributions | 10/11 | €5,000 | €7,200 | +€2,200 | +44.0% |
| Profit (loss) carried forward | 14 | €16,132 | €17,354 | +€1,222 | +7.6% |
| Amounts payable | 17/49 | €7,817 | €4,240 | -€3,577 | -45.8% |
| Amounts payable within one year | 42/48 | €7,817 | €4,240 | -€3,577 | -45.8% |
| Trade debts | 44 | €4,092 | €883 | -€3,210 | -78.4% |
| Suppliers | 440/4 | €4,092 | €883 | -€3,210 | -78.4% |
| Taxes, remuneration and social security | 45 | €3,724 | €3,357 | -€367 | -9.9% |
| Taxes | 450/3 | €3,724 | €3,357 | -€367 | -9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,457 | €5,957 | -€500 | -7.7% |
| Other operating charges | 640/8 | €1,726 | €5,581 | +€3,855 | +223.3% |
| Gross operating margin | 9900 | €12,269 | €16,458 | +€4,189 | +34.1% |
| Operating profit (loss) | 9901 | €4,086 | €4,920 | +€834 | +20.4% |
| Financial income | 75/76B | €14 | €0 | -€14 | -97.2% |
| Recurring financial income | 75 | €14 | €0 | -€14 | -97.2% |
| Financial charges | 65/66B | €1,837 | €1,811 | -€27 | -1.5% |
| Recurring financial charges | 65 | €1,837 | €1,811 | -€27 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €2,263 | €3,110 | +€847 | +37.4% |
| Income taxes | 67/77 | €868 | €1,888 | +€1,019 | +117.4% |
| Profit (loss) for the period | 9904 | €1,395 | €1,222 | -€173 | -12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,395 | €1,222 | -€173 | -12.4% |
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 6 October 2026 via checked.be.