DVD 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.
DVD Consulting
Largest movements
- Cash +€133,600
up €133,600 (+260%), from €51,412 to €185,012
mainly Current investments (+€58,767) and Net result for the year (+€43,356)
- Current investments -€58,767
down €58,767 (-20.0%), from €294,539 to €235,772
- Tangible fixed assets -€12,815
down €12,815 (-4.7%), from €274,697 to €261,882
- Receivables within one year -€11,122
down €11,122 (-44.6%), from €24,932 to €13,810
- Reserves +€43,000
up €43,000 (+10.6%), from €403,994 to €446,994
- Accrued charges and deferred income +€9,266
up €9,266 (+23.7%), from €39,040 to €48,306
- Financial charges +€20,151
up €20,151, from -€19,922 to €229
- Gross operating margin +€13,481
up €13,481 (+17.4%), from €77,273 to €90,754
- Depreciation +€9,612
up €9,612 (+45.6%), from €21,070 to €30,682
- Taxes -€7,580
down €7,580 (-31.8%), from €23,805 to €16,224
- Financial income +€3,219
up €3,219 (+89,905%), from €4 to €3,222
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 | €708,579 | €761,110 | +€52,530 | +7.4% |
| Fixed assets | 21/28 | €337,697 | €324,882 | -€12,815 | -3.8% |
| Tangible fixed assets | 22/27 | €274,697 | €261,882 | -€12,815 | -4.7% |
| Land and buildings | 22 | €137,833 | €132,732 | -€5,101 | -3.7% |
| Plant, machinery and equipment | 23 | €4,009 | €4,397 | +€388 | +9.7% |
| Furniture and vehicles | 24 | €72,596 | €66,661 | -€5,934 | -8.2% |
| Other tangible fixed assets | 26 | €60,260 | €58,092 | -€2,168 | -3.6% |
| Financial fixed assets | 28 | €63,000 | €63,000 | = | 0.0% |
| Current assets | 29/58 | €370,883 | €436,228 | +€65,345 | +17.6% |
| Amounts receivable within one year | 40/41 | €24,932 | €13,810 | -€11,122 | -44.6% |
| Trade receivables | 40 | €24,932 | €13,810 | -€11,122 | -44.6% |
| Current investments | 50/53 | €294,539 | €235,772 | -€58,767 | -20.0% |
| Cash at bank and in hand | 54/58 | €51,412 | €185,012 | +€133,600 | +260% |
| Deferred charges and accrued income | 490/1 | - | €1,634 | +€1,634 | |
| Total equity and liabilities | 10/49 | €708,579 | €761,110 | +€52,530 | +7.4% |
| Equity | 10/15 | €654,602 | €697,958 | +€43,356 | +6.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €403,994 | €446,994 | +€43,000 | +10.6% |
| Distributable reserves | 133 | €403,994 | €446,994 | +€43,000 | +10.6% |
| Profit (loss) carried forward | 14 | €188,608 | €188,964 | +€356 | +0.2% |
| Amounts payable | 17/49 | €53,978 | €63,152 | +€9,174 | +17.0% |
| Amounts payable within one year | 42/48 | €14,938 | €14,846 | -€92 | -0.6% |
| Trade debts | 44 | €604 | €1,029 | +€426 | +70.5% |
| Suppliers | 440/4 | €604 | €1,029 | +€426 | +70.5% |
| Taxes, remuneration and social security | 45 | €12,064 | €9,860 | -€2,204 | -18.3% |
| Taxes | 450/3 | €12,064 | €9,860 | -€2,204 | -18.3% |
| Other amounts payable | 47/48 | €2,270 | €3,957 | +€1,687 | +74.3% |
| Accrued charges and deferred income | 492/3 | €39,040 | €48,306 | +€9,266 | +23.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,070 | €30,682 | +€9,612 | +45.6% |
| Other operating charges | 640/8 | €3,059 | €3,200 | +€140 | +4.6% |
| Non-recurring operating charges | 66A | - | €284 | +€284 | |
| Gross operating margin | 9900 | €77,273 | €90,754 | +€13,481 | +17.4% |
| Operating profit (loss) | 9901 | €53,143 | €56,588 | +€3,445 | +6.5% |
| Financial income | 75/76B | €4 | €3,222 | +€3,219 | +89,905% |
| Recurring financial income | 75 | €4 | €3,222 | +€3,219 | +89,905% |
| Financial charges | 65/66B | -€19,922 | €229 | +€20,151 | |
| Recurring financial charges | 65 | -€19,922 | €229 | +€20,151 | |
| Profit (loss) for the period before taxes | 9903 | €73,069 | €59,581 | -€13,488 | -18.5% |
| Income taxes | 67/77 | €23,805 | €16,224 | -€7,580 | -31.8% |
| Profit (loss) for the period | 9904 | €49,264 | €43,356 | -€5,908 | -12.0% |
| Profit (loss) for the period to be appropriated | 9905 | €49,264 | €43,356 | -€5,908 | -12.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.