DVD IT 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 IT CONSULTING
Largest movements
- Tangible fixed assets -€13,775
down €13,775 (-29.3%), from €47,043 to €33,269
of which Furniture and vehicles: -€12,548
- Cash -€11,013
down €11,013 (-14.0%), from €78,430 to €67,417
mainly Other debts (-€19,915) and Tax, wage and social debts (-€13,229)
- Reserves +€23,000
up €23,000 (+76.7%), from €30,000 to €53,000
- Other debts -€19,915
down €19,915 (-66.2%), from €30,091 to €10,176
- Tax, wage and social debts -€13,229
down €13,229 (-40.3%), from €32,793 to €19,564
of which Taxes: -€13,144
- Profit (loss) carried forward -€9,474
down €9,474 (-40.0%), from €23,671 to €14,197
- Debts after one year -€6,118
down €6,118 (-38.7%), from €15,798 to €9,680
- Gross operating margin -€13,479
down €13,479 (-21.2%), from €63,477 to €49,998
- Taxes -€3,658
down €3,658 (-26.5%), from €13,818 to €10,160
- Other operating charges -€868
down €868 (-36.5%), from €2,375 to €1,507
- Depreciation -€842
down €842 (-5.8%), from €14,617 to €13,775
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 | €140,207 | €117,252 | -€22,955 | -16.4% |
| Fixed assets | 21/28 | €47,043 | €33,269 | -€13,775 | -29.3% |
| Tangible fixed assets | 22/27 | €47,043 | €33,269 | -€13,775 | -29.3% |
| Land and buildings | 22 | €1,569 | €1,122 | -€447 | -28.5% |
| Plant, machinery and equipment | 23 | €459 | - | -€459 | |
| Furniture and vehicles | 24 | €43,062 | €30,514 | -€12,548 | -29.1% |
| Other tangible fixed assets | 26 | €1,953 | €1,633 | -€320 | -16.4% |
| Current assets | 29/58 | €93,164 | €83,984 | -€9,180 | -9.9% |
| Amounts receivable within one year | 40/41 | €14,147 | €15,488 | +€1,341 | +9.5% |
| Trade receivables | 40 | €14,147 | €15,488 | +€1,341 | +9.5% |
| Cash at bank and in hand | 54/58 | €78,430 | €67,417 | -€11,013 | -14.0% |
| Deferred charges and accrued income | 490/1 | €587 | €1,079 | +€492 | +83.8% |
| Total equity and liabilities | 10/49 | €140,207 | €117,252 | -€22,955 | -16.4% |
| Equity | 10/15 | €54,071 | €67,597 | +€13,526 | +25.0% |
| Contributions | 10/11 | €400 | €400 | = | 0.0% |
| Reserves | 13 | €30,000 | €53,000 | +€23,000 | +76.7% |
| Distributable reserves | 133 | €30,000 | €53,000 | +€23,000 | +76.7% |
| Profit (loss) carried forward | 14 | €23,671 | €14,197 | -€9,474 | -40.0% |
| Amounts payable | 17/49 | €86,136 | €49,655 | -€36,482 | -42.4% |
| Amounts payable after more than one year | 17 | €15,798 | €9,680 | -€6,118 | -38.7% |
| Financial debts | 170/4 | €15,798 | €9,680 | -€6,118 | -38.7% |
| Amounts payable within one year | 42/48 | €70,338 | €39,975 | -€30,363 | -43.2% |
| Current portion of amounts payable after more than one year | 42 | €5,863 | €6,118 | +€255 | +4.4% |
| Trade debts | 44 | €1,591 | €4,116 | +€2,525 | +159% |
| Suppliers | 440/4 | €1,591 | €4,116 | +€2,525 | +159% |
| Taxes, remuneration and social security | 45 | €32,793 | €19,564 | -€13,229 | -40.3% |
| Taxes | 450/3 | €32,709 | €19,564 | -€13,144 | -40.2% |
| Remuneration and social security | 454/9 | €84 | - | -€84 | |
| Other amounts payable | 47/48 | €30,091 | €10,176 | -€19,915 | -66.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,617 | €13,775 | -€842 | -5.8% |
| Other operating charges | 640/8 | €2,375 | €1,507 | -€868 | -36.5% |
| Gross operating margin | 9900 | €63,477 | €49,998 | -€13,479 | -21.2% |
| Operating profit (loss) | 9901 | €46,485 | €34,716 | -€11,769 | -25.3% |
| Financial income | 75/76B | - | €27 | +€27 | |
| Recurring financial income | 75 | - | €27 | +€27 | |
| Financial charges | 65/66B | €1,481 | €1,056 | -€424 | -28.7% |
| Recurring financial charges | 65 | €1,481 | €1,056 | -€424 | -28.7% |
| Profit (loss) for the period before taxes | 9903 | €45,004 | €33,686 | -€11,318 | -25.1% |
| Income taxes | 67/77 | €13,818 | €10,160 | -€3,658 | -26.5% |
| Profit (loss) for the period | 9904 | €31,186 | €23,526 | -€7,660 | -24.6% |
| Profit (loss) for the period to be appropriated | 9905 | €31,186 | €23,526 | -€7,660 | -24.6% |
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 28 October 2026 via checked.be.