DVB IT-Consultancy: 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 IT-Consultancy
Largest movements
- Tangible fixed assets +€9,279
new in 2025: €9,279
- Receivables within one year +€8,884
up €8,884 (+549.7%), from €1,616 to €10,500
of which Trade receivables: +€8,988
- Cash +€1,362
up €1,362 (+335.9%), from €405 to €1,767
mainly Net result for the year (+€12,006) and Tax, wage and social debts (+€9,574)
- Profit (loss) carried forward +€12,006
up €12,006 (+68.3%), from -€17,590 to -€5,584
- Other debts -€10,325
down €10,325 (-85.9%), from €12,017 to €1,692
- Tax, wage and social debts +€9,574
up €9,574 (+181.4%), from €5,277 to €14,851
- Debts after one year +€5,495
new in 2025: €5,495
- Current portion of long-term debt +€3,320
new in 2025: €3,320
- Gross operating margin +€33,977
up €33,977, from -€16,348 to €17,629
- Taxes +€2,345
up €2,345 (+2234.7%), from €105 to €2,450
- Financial charges +€1,647
up €1,647 (+1050.3%), from €157 to €1,804
- Depreciation +€886
new in 2025: €886
- Other operating charges -€495
down €495 (-50.5%), from €981 to €486
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 | €4,522 | €24,046 | +€19,524 | +431.8% |
| Fixed assets | 21/28 | €2,500 | €11,779 | +€9,279 | +371.2% |
| Tangible fixed assets | 22/27 | - | €9,279 | +€9,279 | |
| Furniture and vehicles | 24 | - | €9,279 | +€9,279 | |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €2,022 | €12,267 | +€10,246 | +506.8% |
| Amounts receivable within one year | 40/41 | €1,616 | €10,500 | +€8,884 | +549.7% |
| Trade receivables | 40 | €1,513 | €10,500 | +€8,988 | +594.2% |
| Other amounts receivable | 41 | €104 | €0 | -€104 | -100.0% |
| Cash at bank and in hand | 54/58 | €405 | €1,767 | +€1,362 | +335.9% |
| Total equity and liabilities | 10/49 | €4,522 | €24,046 | +€19,524 | +431.8% |
| Equity | 10/15 | -€15,090 | -€3,084 | +€12,006 | +79.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,590 | -€5,584 | +€12,006 | +68.3% |
| Amounts payable | 17/49 | €19,612 | €27,130 | +€7,518 | +38.3% |
| Amounts payable after more than one year | 17 | - | €5,495 | +€5,495 | |
| Financial debts | 170/4 | - | €5,495 | +€5,495 | |
| Amounts payable within one year | 42/48 | €19,612 | €21,635 | +€2,023 | +10.3% |
| Current portion of amounts payable after more than one year | 42 | - | €3,320 | +€3,320 | |
| Trade debts | 44 | €2,318 | €1,772 | -€545 | -23.5% |
| Suppliers | 440/4 | €2,318 | €1,772 | -€545 | -23.5% |
| Taxes, remuneration and social security | 45 | €5,277 | €14,851 | +€9,574 | +181.4% |
| Taxes | 450/3 | €5,277 | €14,851 | +€9,574 | +181.4% |
| Other amounts payable | 47/48 | €12,017 | €1,692 | -€10,325 | -85.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €886 | +€886 | |
| Other operating charges | 640/8 | €981 | €486 | -€495 | -50.5% |
| Gross operating margin | 9900 | -€16,348 | €17,629 | +€33,977 | |
| Operating profit (loss) | 9901 | -€17,329 | €16,258 | +€33,587 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €157 | €1,804 | +€1,647 | +1050.3% |
| Recurring financial charges | 65 | €157 | €1,804 | +€1,647 | +1050.3% |
| Profit (loss) for the period before taxes | 9903 | -€17,485 | €14,456 | +€31,941 | |
| Income taxes | 67/77 | €105 | €2,450 | +€2,345 | +2234.7% |
| Profit (loss) for the period | 9904 | -€17,590 | €12,006 | +€29,596 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,590 | €12,006 | +€29,596 |
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 6 October 2026 via checked.be.