DVC Technics: 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 Technics
Largest movements
- Receivables within one year -€5,388
down €5,388 (-4.0%), from €133,701 to €128,313
of which Other amounts receivable: -€7,543
- Deferred charges and accrued income -€3,712
down €3,712 (-100%), from €3,712 to €0
- Cash -€3,137
down €3,137 (-36.6%), from €8,575 to €5,437
mainly Other debts (-€14,821) and Tax, wage and social debts (-€5,918)
- Other debts -€14,821
down €14,821 (-75.6%), from €19,615 to €4,794
- Tax, wage and social debts -€5,918
down €5,918 (-36.9%), from €16,032 to €10,114
of which Remuneration and social security: -€7,180
- Reserves +€4,000
up €4,000 (+3.2%), from €124,460 to €128,460
- Trade debts +€3,259
up €3,259 (+204%), from €1,600 to €4,859
- Gross operating margin -€16,566
down €16,566 (-54.7%), from €30,291 to €13,725
- Depreciation -€4,674
down €4,674 (-79.2%), from €5,900 to €1,226
- Other operating charges -€1,050
down €1,050 (-21.5%), from €4,878 to €3,829
- Taxes -€798
down €798 (-19.3%), from €4,133 to €3,335
- Staff costs -€625
down €625 (-40.1%), from €1,558 to €933
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 | €195,884 | €182,420 | -€13,464 | -6.9% |
| Fixed assets | 21/28 | €49,896 | €48,670 | -€1,226 | -2.5% |
| Tangible fixed assets | 22/27 | €13,046 | €11,820 | -€1,226 | -9.4% |
| Plant, machinery and equipment | 23 | €228 | €0 | -€228 | -100% |
| Furniture and vehicles | 24 | €12,818 | €11,820 | -€998 | -7.8% |
| Financial fixed assets | 28 | €36,850 | €36,850 | = | 0.0% |
| Current assets | 29/58 | €145,988 | €133,750 | -€12,238 | -8.4% |
| Amounts receivable within one year | 40/41 | €133,701 | €128,313 | -€5,388 | -4.0% |
| Trade receivables | 40 | €25,204 | €27,359 | +€2,154 | +8.5% |
| Other amounts receivable | 41 | €108,497 | €100,954 | -€7,543 | -7.0% |
| Cash at bank and in hand | 54/58 | €8,575 | €5,437 | -€3,137 | -36.6% |
| Deferred charges and accrued income | 490/1 | €3,712 | €0 | -€3,712 | -100% |
| Total equity and liabilities | 10/49 | €195,884 | €182,420 | -€13,464 | -6.9% |
| Equity | 10/15 | €158,637 | €162,654 | +€4,016 | +2.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €124,460 | €128,460 | +€4,000 | +3.2% |
| Distributable reserves | 133 | €124,460 | €128,460 | +€4,000 | +3.2% |
| Profit (loss) carried forward | 14 | €27,977 | €27,994 | +€16 | +0.1% |
| Amounts payable | 17/49 | €37,247 | €19,767 | -€17,480 | -46.9% |
| Amounts payable within one year | 42/48 | €37,247 | €19,767 | -€17,480 | -46.9% |
| Trade debts | 44 | €1,600 | €4,859 | +€3,259 | +204% |
| Suppliers | 440/4 | €1,600 | €4,859 | +€3,259 | +204% |
| Taxes, remuneration and social security | 45 | €16,032 | €10,114 | -€5,918 | -36.9% |
| Taxes | 450/3 | €8,512 | €9,774 | +€1,262 | +14.8% |
| Remuneration and social security | 454/9 | €7,520 | €340 | -€7,180 | -95.5% |
| Other amounts payable | 47/48 | €19,615 | €4,794 | -€14,821 | -75.6% |
| Remuneration, social security and pensions | 62 | €1,558 | €933 | -€625 | -40.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,900 | €1,226 | -€4,674 | -79.2% |
| Other operating charges | 640/8 | €4,878 | €3,829 | -€1,050 | -21.5% |
| Gross operating margin | 9900 | €30,291 | €13,725 | -€16,566 | -54.7% |
| Operating profit (loss) | 9901 | €17,955 | €7,737 | -€10,218 | -56.9% |
| Financial charges | 65/66B | €99 | €386 | +€287 | +289% |
| Recurring financial charges | 65 | €99 | €386 | +€287 | +289% |
| Profit (loss) for the period before taxes | 9903 | €17,856 | €7,351 | -€10,504 | -58.8% |
| Income taxes | 67/77 | €4,133 | €3,335 | -€798 | -19.3% |
| Profit (loss) for the period | 9904 | €13,723 | €4,016 | -€9,706 | -70.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,723 | €4,016 | -€9,706 | -70.7% |
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 25 October 2026 via checked.be.