DVD Consultancy: 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.
DVD Consultancy
Largest movements
- Tangible fixed assets -€2,557
down €2,557 (-98.5%), from €2,596 to €40
- Receivables within one year -€1,235
down €1,235 (-1.4%), from €89,120 to €87,886
of which Other amounts receivable: -€1,235
- Other debts -€8,196
down €8,196 (-29.9%), from €27,416 to €19,220
- Advances received +€2,142
up €2,142 (+2.8%), from €77,867 to €80,009
- Profit (loss) carried forward +€1,250
up €1,250 (+4.1%), from -€30,506 to -€29,256
- Gross operating margin -€3,982
down €3,982 (-63.7%), from €6,249 to €2,267
- Taxes -€1,708
no longer reported in 2023 (was €1,708)
- Depreciation -€1,538
down €1,538 (-79.2%), from €1,942 to €404
- Other operating charges -€982
down €982 (-69.1%), from €1,420 to €438
- Financial charges +€67
up €67 (+63.2%), from €107 to €174
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €92,193 | €87,959 | -€4,234 | -4.6% |
| Fixed assets | 21/28 | €2,596 | €40 | -€2,557 | -98.5% |
| Tangible fixed assets | 22/27 | €2,596 | €40 | -€2,557 | -98.5% |
| Furniture and vehicles | 24 | €2,596 | €40 | -€2,557 | -98.5% |
| Current assets | 29/58 | €89,597 | €87,919 | -€1,677 | -1.9% |
| Amounts receivable within one year | 40/41 | €89,120 | €87,886 | -€1,235 | -1.4% |
| Trade receivables | 40 | €82,674 | €82,674 | = | 0.0% |
| Other amounts receivable | 41 | €6,446 | €5,212 | -€1,235 | -19.2% |
| Cash at bank and in hand | 54/58 | €476 | €34 | -€443 | -92.9% |
| Total equity and liabilities | 10/49 | €92,193 | €87,959 | -€4,234 | -4.6% |
| Equity | 10/15 | -€22,446 | -€21,196 | +€1,250 | +5.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,506 | -€29,256 | +€1,250 | +4.1% |
| Amounts payable | 17/49 | €114,639 | €109,155 | -€5,484 | -4.8% |
| Amounts payable within one year | 42/48 | €114,639 | €109,155 | -€5,484 | -4.8% |
| Trade debts | 44 | €8,503 | €8,503 | = | 0.0% |
| Suppliers | 440/4 | €8,503 | €8,503 | = | 0.0% |
| Advances received on contracts in progress | 46 | €77,867 | €80,009 | +€2,142 | +2.8% |
| Taxes, remuneration and social security | 45 | €854 | €1,424 | +€570 | +66.8% |
| Taxes | 450/3 | €854 | €1,424 | +€570 | +66.8% |
| Other amounts payable | 47/48 | €27,416 | €19,220 | -€8,196 | -29.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,942 | €404 | -€1,538 | -79.2% |
| Other operating charges | 640/8 | €1,420 | €438 | -€982 | -69.1% |
| Gross operating margin | 9900 | €6,249 | €2,267 | -€3,982 | -63.7% |
| Operating profit (loss) | 9901 | €2,887 | €1,425 | -€1,463 | -50.7% |
| Financial charges | 65/66B | €107 | €174 | +€67 | +63.2% |
| Recurring financial charges | 65 | €107 | €174 | +€67 | +63.2% |
| Profit (loss) for the period before taxes | 9903 | €2,780 | €1,250 | -€1,530 | -55.0% |
| Income taxes | 67/77 | €1,708 | - | -€1,708 | |
| Profit (loss) for the period | 9904 | €1,072 | €1,250 | +€178 | +16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,072 | €1,250 | +€178 | +16.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.