DVB CONSULTING & SERVICES: 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.
DVB CONSULTING & SERVICES
Largest movements
- Receivables within one year -€40,735
down €40,735 (-90.2%), from €45,151 to €4,416
of which Trade receivables: -€38,163
- Cash +€22,125
up €22,125 (+170.6%), from €12,969 to €35,094
mainly Receivables within one year (+€40,735) and Depreciation (+€20,673)
- Tangible fixed assets +€4,697
up €4,697 (+1.9%), from €250,166 to €254,864
of which Land and buildings: +€27,211
- Debts after one year -€14,004
down €14,004 (-14.5%), from €96,821 to €82,817
- Reserves +€13,650
up €13,650 (+12.1%), from €112,890 to €126,540
- Accrued charges and deferred income -€7,160
no longer reported in 2025 (was €7,160)
- Tax, wage and social debts -€7,099
down €7,099 (-59.2%), from €11,999 to €4,900
of which Taxes: -€9,549
- Depreciation -€13,554
down €13,554 (-39.6%), from €34,227 to €20,673
- Financial charges -€4,585
down €4,585 (-52.3%), from €8,774 to €4,189
- Gross operating margin -€1,575
down €1,575 (-3.6%), from €43,628 to €42,053
- Taxes +€627
up €627 (+114.7%), from €547 to €1,174
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 | €308,286 | €294,373 | -€13,913 | -4.5% |
| Fixed assets | 21/28 | €250,166 | €254,864 | +€4,697 | +1.9% |
| Tangible fixed assets | 22/27 | €250,166 | €254,864 | +€4,697 | +1.9% |
| Land and buildings | 22 | €163,486 | €190,697 | +€27,211 | +16.6% |
| Plant, machinery and equipment | 23 | €8,843 | €24,400 | +€15,557 | +175.9% |
| Furniture and vehicles | 24 | €39,290 | €6,901 | -€32,389 | -82.4% |
| Other tangible fixed assets | 26 | €38,547 | €32,865 | -€5,682 | -14.7% |
| Current assets | 29/58 | €58,120 | €39,510 | -€18,610 | -32.0% |
| Amounts receivable within one year | 40/41 | €45,151 | €4,416 | -€40,735 | -90.2% |
| Trade receivables | 40 | €38,163 | - | -€38,163 | |
| Other amounts receivable | 41 | €6,987 | €4,416 | -€2,572 | -36.8% |
| Cash at bank and in hand | 54/58 | €12,969 | €35,094 | +€22,125 | +170.6% |
| Total equity and liabilities | 10/49 | €308,286 | €294,373 | -€13,913 | -4.5% |
| Equity | 10/15 | €117,890 | €131,540 | +€13,650 | +11.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €112,890 | €126,540 | +€13,650 | +12.1% |
| Distributable reserves | 133 | €112,890 | €126,540 | +€13,650 | +12.1% |
| Amounts payable | 17/49 | €190,396 | €162,833 | -€27,563 | -14.5% |
| Amounts payable after more than one year | 17 | €96,821 | €82,817 | -€14,004 | -14.5% |
| Financial debts | 170/4 | €96,821 | €82,817 | -€14,004 | -14.5% |
| Amounts payable within one year | 42/48 | €86,415 | €80,016 | -€6,399 | -7.4% |
| Current portion of amounts payable after more than one year | 42 | €14,004 | €14,004 | = | 0.0% |
| Trade debts | 44 | - | €542 | +€542 | |
| Suppliers | 440/4 | - | €542 | +€542 | |
| Taxes, remuneration and social security | 45 | €11,999 | €4,900 | -€7,099 | -59.2% |
| Taxes | 450/3 | €9,549 | - | -€9,549 | |
| Remuneration and social security | 454/9 | €2,450 | €4,900 | +€2,450 | +100.0% |
| Other amounts payable | 47/48 | €60,412 | €60,570 | +€158 | +0.3% |
| Accrued charges and deferred income | 492/3 | €7,160 | - | -€7,160 | |
| Non-recurring operating income | 76A | - | €11,037 | +€11,037 | |
| Remuneration, social security and pensions | 62 | €2,287 | €1,990 | -€297 | -13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,227 | €20,673 | -€13,554 | -39.6% |
| Other operating charges | 640/8 | €752 | €462 | -€290 | -38.6% |
| Gross operating margin | 9900 | €43,628 | €42,053 | -€1,575 | -3.6% |
| Operating profit (loss) | 9901 | €6,361 | €18,929 | +€12,567 | +197.6% |
| Financial income | 75/76B | €113 | €85 | -€29 | -25.2% |
| Recurring financial income | 75 | €113 | €85 | -€29 | -25.2% |
| Financial charges | 65/66B | €8,774 | €4,189 | -€4,585 | -52.3% |
| Recurring financial charges | 65 | €8,774 | €4,189 | -€4,585 | -52.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,299 | €14,824 | +€17,124 | |
| Income taxes | 67/77 | €547 | €1,174 | +€627 | +114.7% |
| Profit (loss) for the period | 9904 | -€2,846 | €13,650 | +€16,496 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,846 | €13,650 | +€16,496 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.