DVB3: 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.
DVB3
Largest movements
- Receivables within one year -€970,000
down €970,000 (-69.3%), from €1.4m to €428,899
- Other debts -€970,000
down €970,000 (-75.3%), from €1.3m to €318,423
- Financial income -€60,358
down €60,358 (-100.0%), from €60,358 to €0
- Taxes -€8,289
down €8,289 (-100.0%), from €8,289 to €0
- Other operating charges +€613
up €613 (+121.3%), from €505 to €1,118
- Gross operating margin -€255
down €255 (-5.9%), from -€4,332 to -€4,587
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 | €1,426,445 | €442,406 | -€984,039 | -69.0% |
| Fixed assets | 21/28 | €100 | €100 | = | 0.0% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €1,426,345 | €442,306 | -€984,039 | -69.0% |
| Amounts receivable within one year | 40/41 | €1,398,899 | €428,899 | -€970,000 | -69.3% |
| Other amounts receivable | 41 | €1,398,899 | €428,899 | -€970,000 | -69.3% |
| Cash at bank and in hand | 54/58 | €27,446 | €13,407 | -€14,039 | -51.2% |
| Total equity and liabilities | 10/49 | €1,426,445 | €442,406 | -€984,039 | -69.0% |
| Equity | 10/15 | €129,733 | €123,982 | -€5,751 | -4.4% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €29,733 | €23,982 | -€5,751 | -19.3% |
| Distributable reserves | 133 | €29,733 | €23,982 | -€5,751 | -19.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €1,296,712 | €318,423 | -€978,289 | -75.4% |
| Amounts payable within one year | 42/48 | €1,296,712 | €318,423 | -€978,289 | -75.4% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €8,289 | €0 | -€8,289 | -100.0% |
| Taxes | 450/3 | €8,289 | €0 | -€8,289 | -100.0% |
| Other amounts payable | 47/48 | €1,288,423 | €318,423 | -€970,000 | -75.3% |
| Other operating charges | 640/8 | €505 | €1,118 | +€613 | +121.3% |
| Gross operating margin | 9900 | -€4,332 | -€4,587 | -€255 | -5.9% |
| Operating profit (loss) | 9901 | -€4,837 | -€5,706 | -€868 | -18.0% |
| Financial income | 75/76B | €60,358 | €0 | -€60,358 | -100.0% |
| Recurring financial income | 75 | €60,358 | €0 | -€60,358 | -100.0% |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €55,477 | -€5,751 | -€61,228 | |
| Income taxes | 67/77 | €8,289 | €0 | -€8,289 | -100.0% |
| Profit (loss) for the period | 9904 | €47,188 | -€5,751 | -€52,939 | |
| Profit (loss) for the period to be appropriated | 9905 | €47,188 | -€5,751 | -€52,939 |
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 29 September 2026 via checked.be.