DVC TOOTH AND C°: 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 TOOTH AND C°
Largest movements
- Tangible fixed assets -€17,674
down €17,674 (-33.8%), from €52,355 to €34,681
of which Furniture and vehicles: -€10,825
- Cash +€6,955
up €6,955 (+11.0%), from €63,188 to €70,142
mainly Depreciation (+€18,573) and Net result for the year (+€7,674)
- Receivables within one year +€1,667
up €1,667 (+76.6%), from €2,178 to €3,845
of which Other amounts receivable: +€997
- Current portion of long-term debt -€9,772
down €9,772 (-82.9%), from €11,793 to €2,022
- Reserves +€7,674
up €7,674 (+22.1%), from €34,772 to €42,446
of which Tax-exempt reserves: +€7,674
- Tax, wage and social debts -€5,219
down €5,219 (-66.6%), from €7,839 to €2,620
of which Remuneration and social security: -€5,918
- Trade debts -€2,674
down €2,674 (-63.0%), from €4,245 to €1,571
- Other debts +€2,187
up €2,187 (+15.3%), from €14,314 to €16,501
- Gross operating margin +€17,196
up €17,196 (+40.8%), from €42,172 to €59,367
- Staff costs -€8,699
down €8,699 (-23.5%), from €36,988 to €28,289
- Write-downs +€994
new in 2025: €994
- Taxes +€870
up €870 (+544%), from €160 to €1,030
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 | €124,346 | €114,521 | -€9,826 | -7.9% |
| Fixed assets | 21/28 | €52,355 | €34,681 | -€17,674 | -33.8% |
| Tangible fixed assets | 22/27 | €52,355 | €34,681 | -€17,674 | -33.8% |
| Plant, machinery and equipment | 23 | €26,239 | €19,389 | -€6,849 | -26.1% |
| Furniture and vehicles | 24 | €26,116 | €15,291 | -€10,825 | -41.4% |
| Current assets | 29/58 | €71,991 | €79,840 | +€7,848 | +10.9% |
| Stocks and contracts in progress | 3 | €3,774 | €2,780 | -€994 | -26.3% |
| Stocks | 30/36 | €3,774 | €2,780 | -€994 | -26.3% |
| Amounts receivable within one year | 40/41 | €2,178 | €3,845 | +€1,667 | +76.6% |
| Trade receivables | 40 | - | €670 | +€670 | |
| Other amounts receivable | 41 | €2,178 | €3,175 | +€997 | +45.8% |
| Cash at bank and in hand | 54/58 | €63,188 | €70,142 | +€6,955 | +11.0% |
| Deferred charges and accrued income | 490/1 | €2,852 | €3,072 | +€221 | +7.7% |
| Total equity and liabilities | 10/49 | €124,346 | €114,521 | -€9,826 | -7.9% |
| Equity | 10/15 | €84,133 | €91,807 | +€7,674 | +9.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €34,772 | €42,446 | +€7,674 | +22.1% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €32,917 | €40,591 | +€7,674 | +23.3% |
| Profit (loss) carried forward | 14 | €30,811 | €30,811 | = | 0.0% |
| Amounts payable | 17/49 | €40,213 | €22,714 | -€17,499 | -43.5% |
| Amounts payable after more than one year | 17 | €2,022 | - | -€2,022 | |
| Financial debts | 170/4 | €2,022 | - | -€2,022 | |
| Amounts payable within one year | 42/48 | €38,191 | €22,714 | -€15,477 | -40.5% |
| Current portion of amounts payable after more than one year | 42 | €11,793 | €2,022 | -€9,772 | -82.9% |
| Trade debts | 44 | €4,245 | €1,571 | -€2,674 | -63.0% |
| Suppliers | 440/4 | €4,245 | €1,571 | -€2,674 | -63.0% |
| Taxes, remuneration and social security | 45 | €7,839 | €2,620 | -€5,219 | -66.6% |
| Taxes | 450/3 | €68 | €767 | +€699 | +1,029% |
| Remuneration and social security | 454/9 | €7,771 | €1,853 | -€5,918 | -76.2% |
| Other amounts payable | 47/48 | €14,314 | €16,501 | +€2,187 | +15.3% |
| Remuneration, social security and pensions | 62 | €36,988 | €28,289 | -€8,699 | -23.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,657 | €18,573 | -€84 | -0.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €994 | +€994 | |
| Other operating charges | 640/8 | €1,935 | €2,465 | +€530 | +27.4% |
| Gross operating margin | 9900 | €42,172 | €59,367 | +€17,196 | +40.8% |
| Operating profit (loss) | 9901 | -€15,408 | €9,046 | +€24,454 | |
| Financial income | 75/76B | - | €326 | +€326 | |
| Recurring financial income | 75 | - | €326 | +€326 | |
| Financial charges | 65/66B | €1,209 | €668 | -€541 | -44.7% |
| Recurring financial charges | 65 | €1,209 | €668 | -€541 | -44.7% |
| Profit (loss) for the period before taxes | 9903 | -€16,617 | €8,704 | +€25,321 | |
| Income taxes | 67/77 | €160 | €1,030 | +€870 | +544% |
| Profit (loss) for the period | 9904 | -€16,777 | €7,674 | +€24,451 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,777 | €7,674 | +€24,451 |
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 29 October 2026 via checked.be.