DVC CONSULTING: 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.
DVC CONSULTING
Largest movements
- Cash -€30,261
down €30,261 (-2.8%), from €1.1m to €1.0m
mainly Contributions, distributions and other (-€1.2m) and Investment in fixed assets (net) (-€7,094)
- Receivables within one year -€19,187
down €19,187 (-22.2%), from €86,585 to €67,398
of which Trade receivables: -€18,434
- Tangible fixed assets -€15,611
down €15,611 (-6.8%), from €229,888 to €214,277
of which Furniture and vehicles: -€12,601
- Profit (loss) carried forward -€921,748
down €921,748 (-98.7%), from €933,442 to €11,694
- Other debts +€865,890
up €865,890 (+266%), from €325,596 to €1.2m
- Gross operating margin -€27,404
down €27,404 (-7.0%), from €393,304 to €365,900
- Taxes -€5,466
down €5,466 (-6.2%), from €87,948 to €82,482
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 | €1,388,457 | €1,323,398 | -€65,059 | -4.7% |
| Fixed assets | 21/28 | €229,998 | €214,387 | -€15,611 | -6.8% |
| Tangible fixed assets | 22/27 | €229,888 | €214,277 | -€15,611 | -6.8% |
| Land and buildings | 22 | €189,015 | €182,173 | -€6,842 | -3.6% |
| Plant, machinery and equipment | 23 | €1,278 | €821 | -€457 | -35.8% |
| Furniture and vehicles | 24 | €39,166 | €26,565 | -€12,601 | -32.2% |
| Other tangible fixed assets | 26 | €429 | €4,718 | +€4,289 | +1,000% |
| Financial fixed assets | 28 | €110 | €110 | = | 0.0% |
| Current assets | 29/58 | €1,158,459 | €1,109,011 | -€49,448 | -4.3% |
| Amounts receivable within one year | 40/41 | €86,585 | €67,398 | -€19,187 | -22.2% |
| Trade receivables | 40 | €85,832 | €67,398 | -€18,434 | -21.5% |
| Other amounts receivable | 41 | €753 | - | -€753 | |
| Cash at bank and in hand | 54/58 | €1,071,874 | €1,041,613 | -€30,261 | -2.8% |
| Total equity and liabilities | 10/49 | €1,388,457 | €1,323,398 | -€65,059 | -4.7% |
| Equity | 10/15 | €953,902 | €32,154 | -€921,748 | -96.6% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €933,442 | €11,694 | -€921,748 | -98.7% |
| Amounts payable | 17/49 | €434,555 | €1,291,244 | +€856,689 | +197% |
| Amounts payable after more than one year | 17 | €50,914 | €43,973 | -€6,941 | -13.6% |
| Financial debts | 170/4 | €50,914 | €43,973 | -€6,941 | -13.6% |
| Amounts payable within one year | 42/48 | €383,641 | €1,245,564 | +€861,923 | +225% |
| Current portion of amounts payable after more than one year | 42 | €6,683 | €6,941 | +€258 | +3.9% |
| Trade debts | 44 | €2,814 | €1,358 | -€1,456 | -51.7% |
| Suppliers | 440/4 | €2,814 | €1,358 | -€1,456 | -51.7% |
| Taxes, remuneration and social security | 45 | €48,548 | €45,779 | -€2,769 | -5.7% |
| Taxes | 450/3 | €48,548 | €45,779 | -€2,769 | -5.7% |
| Other amounts payable | 47/48 | €325,596 | €1,191,486 | +€865,890 | +266% |
| Accrued charges and deferred income | 492/3 | - | €1,707 | +€1,707 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,587 | €22,705 | +€118 | +0.5% |
| Other operating charges | 640/8 | €1,722 | €1,276 | -€446 | -25.9% |
| Non-recurring operating charges | 66A | - | €477 | +€477 | |
| Gross operating margin | 9900 | €393,304 | €365,900 | -€27,404 | -7.0% |
| Operating profit (loss) | 9901 | €368,995 | €341,442 | -€27,553 | -7.5% |
| Financial income | 75/76B | €1,317 | €4,576 | +€3,259 | +247% |
| Recurring financial income | 75 | €1,317 | €4,576 | +€3,259 | +247% |
| Financial charges | 65/66B | €2,684 | €2,284 | -€400 | -14.9% |
| Recurring financial charges | 65 | €2,684 | €2,284 | -€400 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | €367,628 | €343,734 | -€23,894 | -6.5% |
| Income taxes | 67/77 | €87,948 | €82,482 | -€5,466 | -6.2% |
| Profit (loss) for the period | 9904 | €279,680 | €261,252 | -€18,428 | -6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €279,680 | €261,252 | -€18,428 | -6.6% |
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 16 October 2026 via checked.be.