DVC Professionals: 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 Professionals
Largest movements
- Cash -€27,980
down €27,980 (-29.1%), from €96,262 to €68,282
mainly Contributions, distributions and other (-€157,668) and Investment in fixed assets (net) (-€7,065)
- Receivables within one year +€3,613
up €3,613 (+21.8%), from €16,602 to €20,215
of which Trade receivables: +€2,241
- Tangible fixed assets +€3,459
up €3,459 (+67.1%), from €5,158 to €8,617
of which Furniture and vehicles: +€2,627
- Reserves -€88,235
down €88,235 (-81.9%), from €107,789 to €19,554
- Other debts +€59,056
up €59,056 (+2676.5%), from €2,206 to €61,262
- Tax, wage and social debts +€11,502
up €11,502 (+344.8%), from €3,336 to €14,839
- Trade debts -€2,194
down €2,194 (-65.0%), from €3,377 to €1,183
- Gross operating margin +€7,240
up €7,240 (+8.6%), from €84,226 to €91,466
- Taxes +€1,340
up €1,340 (+8.1%), from €16,517 to €17,857
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 | €119,709 | €99,925 | -€19,784 | -16.5% |
| Fixed assets | 21/28 | €5,158 | €8,617 | +€3,459 | +67.1% |
| Tangible fixed assets | 22/27 | €5,158 | €8,617 | +€3,459 | +67.1% |
| Plant, machinery and equipment | 23 | €183 | €1,015 | +€832 | +454.7% |
| Furniture and vehicles | 24 | €4,975 | €7,603 | +€2,627 | +52.8% |
| Current assets | 29/58 | €114,550 | €91,307 | -€23,243 | -20.3% |
| Amounts receivable within one year | 40/41 | €16,602 | €20,215 | +€3,613 | +21.8% |
| Trade receivables | 40 | €16,390 | €18,631 | +€2,241 | +13.7% |
| Other amounts receivable | 41 | €212 | €1,584 | +€1,372 | +646.0% |
| Cash at bank and in hand | 54/58 | €96,262 | €68,282 | -€27,980 | -29.1% |
| Deferred charges and accrued income | 490/1 | €1,686 | €2,810 | +€1,124 | +66.7% |
| Total equity and liabilities | 10/49 | €119,709 | €99,925 | -€19,784 | -16.5% |
| Equity | 10/15 | €110,789 | €22,554 | -€88,235 | -79.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €107,789 | €19,554 | -€88,235 | -81.9% |
| Distributable reserves | 133 | €107,789 | €19,554 | -€88,235 | -81.9% |
| Amounts payable | 17/49 | €8,919 | €77,371 | +€68,451 | +767.4% |
| Amounts payable within one year | 42/48 | €8,919 | €77,284 | +€68,364 | +766.5% |
| Trade debts | 44 | €3,377 | €1,183 | -€2,194 | -65.0% |
| Suppliers | 440/4 | €3,377 | €1,183 | -€2,194 | -65.0% |
| Taxes, remuneration and social security | 45 | €3,336 | €14,839 | +€11,502 | +344.8% |
| Taxes | 450/3 | €3,336 | €14,839 | +€11,502 | +344.8% |
| Other amounts payable | 47/48 | €2,206 | €61,262 | +€59,056 | +2676.5% |
| Accrued charges and deferred income | 492/3 | - | €87 | +€87 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,711 | €3,606 | +€895 | +33.0% |
| Other operating charges | 640/8 | €658 | €394 | -€265 | -40.2% |
| Gross operating margin | 9900 | €84,226 | €91,466 | +€7,240 | +8.6% |
| Operating profit (loss) | 9901 | €80,857 | €87,466 | +€6,610 | +8.2% |
| Financial income | 75/76B | €264 | €761 | +€497 | +188.5% |
| Recurring financial income | 75 | €264 | €761 | +€497 | +188.5% |
| Financial charges | 65/66B | €425 | €938 | +€513 | +120.5% |
| Recurring financial charges | 65 | €425 | €938 | +€513 | +120.5% |
| Profit (loss) for the period before taxes | 9903 | €80,695 | €87,289 | +€6,594 | +8.2% |
| Income taxes | 67/77 | €16,517 | €17,857 | +€1,340 | +8.1% |
| Profit (loss) for the period | 9904 | €64,178 | €69,433 | +€5,254 | +8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €64,178 | €69,433 | +€5,254 | +8.2% |
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 9 October 2026 via checked.be.