DvB Consultancy & Styling: 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.
DvB Consultancy & Styling
Largest movements
- Tangible fixed assets +€41,967
up €41,967 (+95.8%), from €43,794 to €85,760
of which Other tangible fixed assets: +€51,300
- Receivables within one year +€32,694
up €32,694 (+57.1%), from €57,284 to €89,978
of which Other amounts receivable: +€18,129
- Financial fixed assets -€14,755
down €14,755 (-99.7%), from €14,795 to €40
- Cash -€3,860
down €3,860 (-7.2%), from €53,446 to €49,586
mainly Investment in fixed assets (net) (-€43,211) and Receivables within one year (-€32,694)
- Deferred charges and accrued income -€2,752
down €2,752 (-32.0%), from €8,592 to €5,840
- Reserves +€130,165
up €130,165 (+595%), from €21,860 to €152,025
of which Distributable reserves: +€132,025
- Profit (loss) carried forward -€124,138
down €124,138 (-100%), from €124,138 to €0
- Debts after one year +€42,342
up €42,342 (+840%), from €5,039 to €47,381
- Current portion of long-term debt +€5,348
up €5,348 (+92.0%), from €5,813 to €11,160
- Tax, wage and social debts -€4,946
down €4,946 (-56.2%), from €8,796 to €3,850
- Gross operating margin +€8,233
up €8,233 (+32.9%), from €25,014 to €33,247
- Financial income +€3,030
up €3,030 (+30,301,900%), from €0 to €3,030
- Other operating charges +€1,311
up €1,311 (+30.3%), from €4,333 to €5,643
- Depreciation +€565
up €565 (+3.7%), from €15,435 to €15,999
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 | €185,857 | €239,151 | +€53,294 | +28.7% |
| Fixed assets | 21/28 | €58,588 | €85,800 | +€27,212 | +46.4% |
| Tangible fixed assets | 22/27 | €43,794 | €85,760 | +€41,967 | +95.8% |
| Plant, machinery and equipment | 23 | €8,467 | €9,859 | +€1,392 | +16.4% |
| Furniture and vehicles | 24 | €35,327 | €24,601 | -€10,726 | -30.4% |
| Other tangible fixed assets | 26 | - | €51,300 | +€51,300 | |
| Financial fixed assets | 28 | €14,795 | €40 | -€14,755 | -99.7% |
| Current assets | 29/58 | €127,269 | €153,351 | +€26,082 | +20.5% |
| Stocks and contracts in progress | 3 | €7,946 | €7,946 | = | 0.0% |
| Stocks | 30/36 | €7,946 | €7,946 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €57,284 | €89,978 | +€32,694 | +57.1% |
| Trade receivables | 40 | €35,751 | €50,317 | +€14,565 | +40.7% |
| Other amounts receivable | 41 | €21,533 | €39,662 | +€18,129 | +84.2% |
| Cash at bank and in hand | 54/58 | €53,446 | €49,586 | -€3,860 | -7.2% |
| Deferred charges and accrued income | 490/1 | €8,592 | €5,840 | -€2,752 | -32.0% |
| Total equity and liabilities | 10/49 | €185,857 | €239,151 | +€53,294 | +28.7% |
| Equity | 10/15 | €164,598 | €170,625 | +€6,027 | +3.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,860 | €152,025 | +€130,165 | +595% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €20,000 | €152,025 | +€132,025 | +660% |
| Profit (loss) carried forward | 14 | €124,138 | €0 | -€124,138 | -100% |
| Amounts payable | 17/49 | €21,259 | €68,525 | +€47,266 | +222% |
| Amounts payable after more than one year | 17 | €5,039 | €47,381 | +€42,342 | +840% |
| Financial debts | 170/4 | €5,039 | €47,381 | +€42,342 | +840% |
| Amounts payable within one year | 42/48 | €16,220 | €21,145 | +€4,924 | +30.4% |
| Current portion of amounts payable after more than one year | 42 | €5,813 | €11,160 | +€5,348 | +92.0% |
| Trade debts | 44 | €1,612 | €6,135 | +€4,523 | +281% |
| Suppliers | 440/4 | €1,612 | €6,135 | +€4,523 | +281% |
| Taxes, remuneration and social security | 45 | €8,796 | €3,850 | -€4,946 | -56.2% |
| Taxes | 450/3 | €8,796 | €3,850 | -€4,946 | -56.2% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,435 | €15,999 | +€565 | +3.7% |
| Other operating charges | 640/8 | €4,333 | €5,643 | +€1,311 | +30.3% |
| Gross operating margin | 9900 | €25,014 | €33,247 | +€8,233 | +32.9% |
| Operating profit (loss) | 9901 | €5,247 | €11,604 | +€6,357 | +121% |
| Financial income | 75/76B | €0 | €3,030 | +€3,030 | +30,301,900% |
| Recurring financial income | 75 | €0 | €3,030 | +€3,030 | +30,301,900% |
| Financial charges | 65/66B | €4,198 | €4,194 | -€5 | -0.1% |
| Recurring financial charges | 65 | €4,198 | €4,194 | -€5 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €1,049 | €10,441 | +€9,392 | +896% |
| Income taxes | 67/77 | €4,710 | €4,413 | -€297 | -6.3% |
| Profit (loss) for the period | 9904 | -€3,662 | €6,027 | +€9,689 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,662 | €6,027 | +€9,689 |
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 13 October 2026 via checked.be.