DVC Engineering & 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 Engineering & Consulting
Largest movements
- Tangible fixed assets -€11,615
down €11,615 (-21.1%), from €55,173 to €43,558
- Receivables within one year -€2,502
down €2,502 (-21.6%), from €11,577 to €9,075
of which Trade receivables: -€2,269
- Cash -€1,804
down €1,804 (-11.7%), from €15,359 to €13,556
mainly Debts after one year (-€10,000) and Net result for the year (-€5,378)
- Deferred charges and accrued income +€1,029
new in 2025: €1,029
- Debts after one year -€10,000
down €10,000 (-25.0%), from €40,000 to €30,000
- Profit (loss) carried forward -€5,378
new in 2025: -€5,378
- Other debts +€3,125
up €3,125 (+16.3%), from €19,128 to €22,253
- Tax, wage and social debts -€1,969
down €1,969 (-63.0%), from €3,127 to €1,158
- Depreciation +€8,712
up €8,712 (+300%), from €2,904 to €11,615
- Gross operating margin -€4,874
down €4,874 (-35.8%), from €13,633 to €8,759
- Taxes -€2,935
down €2,935 (-93.9%), from €3,127 to €192
- Financial charges +€1,410
up €1,410 (+275%), from €513 to €1,923
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 | €82,110 | €67,217 | -€14,893 | -18.1% |
| Fixed assets | 21/28 | €55,173 | €43,558 | -€11,615 | -21.1% |
| Tangible fixed assets | 22/27 | €55,173 | €43,558 | -€11,615 | -21.1% |
| Furniture and vehicles | 24 | €55,173 | €43,558 | -€11,615 | -21.1% |
| Current assets | 29/58 | €26,937 | €23,660 | -€3,277 | -12.2% |
| Amounts receivable within one year | 40/41 | €11,577 | €9,075 | -€2,502 | -21.6% |
| Trade receivables | 40 | €11,344 | €9,075 | -€2,269 | -20.0% |
| Other amounts receivable | 41 | €234 | - | -€234 | |
| Cash at bank and in hand | 54/58 | €15,359 | €13,556 | -€1,804 | -11.7% |
| Deferred charges and accrued income | 490/1 | - | €1,029 | +€1,029 | |
| Total equity and liabilities | 10/49 | €82,110 | €67,217 | -€14,893 | -18.1% |
| Equity | 10/15 | €8,783 | €3,406 | -€5,378 | -61.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €6,783 | €6,783 | = | 0.0% |
| Distributable reserves | 133 | €6,783 | €6,783 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€5,378 | -€5,378 | |
| Amounts payable | 17/49 | €73,327 | €63,812 | -€9,515 | -13.0% |
| Amounts payable after more than one year | 17 | €40,000 | €30,000 | -€10,000 | -25.0% |
| Financial debts | 170/4 | €40,000 | €30,000 | -€10,000 | -25.0% |
| Amounts payable within one year | 42/48 | €32,827 | €33,412 | +€585 | +1.8% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | €10,000 | = | 0.0% |
| Trade debts | 44 | €571 | - | -€571 | |
| Suppliers | 440/4 | €571 | - | -€571 | |
| Taxes, remuneration and social security | 45 | €3,127 | €1,158 | -€1,969 | -63.0% |
| Taxes | 450/3 | €3,127 | €1,158 | -€1,969 | -63.0% |
| Other amounts payable | 47/48 | €19,128 | €22,253 | +€3,125 | +16.3% |
| Accrued charges and deferred income | 492/3 | €500 | €400 | -€100 | -20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,904 | €11,615 | +€8,712 | +300% |
| Other operating charges | 640/8 | €306 | €406 | +€100 | +32.8% |
| Gross operating margin | 9900 | €13,633 | €8,759 | -€4,874 | -35.8% |
| Operating profit (loss) | 9901 | €10,423 | -€3,262 | -€13,686 | |
| Financial charges | 65/66B | €513 | €1,923 | +€1,410 | +275% |
| Recurring financial charges | 65 | €513 | €1,923 | +€1,410 | +275% |
| Profit (loss) for the period before taxes | 9903 | €9,911 | -€5,185 | -€15,096 | |
| Income taxes | 67/77 | €3,127 | €192 | -€2,935 | -93.9% |
| Profit (loss) for the period | 9904 | €6,783 | -€5,378 | -€12,161 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,783 | -€5,378 | -€12,161 |
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 14 October 2026 via checked.be.