DVD Management & 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 Management & Consulting
Largest movements
- Cash -€32,865
down €32,865 (-19.2%), from €171,133 to €138,268
mainly Contributions, distributions and other (-€143,182) and Receivables within one year (-€25,673)
- Receivables within one year +€25,673
up €25,673 (+673%), from €3,817 to €29,489
of which Other amounts receivable: +€22,331
- Tangible fixed assets +€5,483
up €5,483 (+398%), from €1,377 to €6,860
of which Other tangible fixed assets: +€6,371
- Reserves -€86,106
down €86,106 (-52.6%), from €163,802 to €77,696
of which Distributable reserves: -€86,106
- Other debts +€84,358
up €84,358, from €0 to €84,358
- Tax, wage and social debts -€2,869
down €2,869 (-37.9%), from €7,572 to €4,703
- Gross operating margin -€143,030
down €143,030 (-72.2%), from €198,133 to €55,103
- Taxes -€30,688
down €30,688 (-68.5%), from €44,827 to €14,139
- Financial income +€19,361
up €19,361 (+1,394%), from €1,389 to €20,750
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 | €178,977 | €176,116 | -€2,861 | -1.6% |
| Fixed assets | 21/28 | €2,127 | €7,610 | +€5,483 | +258% |
| Tangible fixed assets | 22/27 | €1,377 | €6,860 | +€5,483 | +398% |
| Plant, machinery and equipment | 23 | €348 | €0 | -€348 | -100% |
| Furniture and vehicles | 24 | €1,029 | €489 | -€540 | -52.5% |
| Other tangible fixed assets | 26 | - | €6,371 | +€6,371 | |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €176,850 | €168,506 | -€8,344 | -4.7% |
| Amounts receivable within one year | 40/41 | €3,817 | €29,489 | +€25,673 | +673% |
| Trade receivables | 40 | - | €3,341 | +€3,341 | |
| Other amounts receivable | 41 | €3,817 | €26,148 | +€22,331 | +585% |
| Cash at bank and in hand | 54/58 | €171,133 | €138,268 | -€32,865 | -19.2% |
| Deferred charges and accrued income | 490/1 | €1,900 | €749 | -€1,151 | -60.6% |
| Total equity and liabilities | 10/49 | €178,977 | €176,116 | -€2,861 | -1.6% |
| Equity | 10/15 | €168,802 | €82,696 | -€86,106 | -51.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €163,802 | €77,696 | -€86,106 | -52.6% |
| Tax-exempt reserves | 132 | €63,150 | €63,150 | = | 0.0% |
| Distributable reserves | 133 | €100,652 | €14,546 | -€86,106 | -85.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €10,175 | €93,421 | +€83,245 | +818% |
| Amounts payable within one year | 42/48 | €10,175 | €93,041 | +€82,866 | +814% |
| Trade debts | 44 | €2,603 | €3,980 | +€1,377 | +52.9% |
| Suppliers | 440/4 | €2,603 | €3,980 | +€1,377 | +52.9% |
| Taxes, remuneration and social security | 45 | €7,572 | €4,703 | -€2,869 | -37.9% |
| Taxes | 450/3 | €7,572 | €4,703 | -€2,869 | -37.9% |
| Other amounts payable | 47/48 | €0 | €84,358 | +€84,358 | |
| Accrued charges and deferred income | 492/3 | €0 | €379 | +€379 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,726 | €1,344 | -€382 | -22.1% |
| Other operating charges | 640/8 | €624 | €792 | +€168 | +27.0% |
| Gross operating margin | 9900 | €198,133 | €55,103 | -€143,030 | -72.2% |
| Operating profit (loss) | 9901 | €195,783 | €52,967 | -€142,816 | -72.9% |
| Financial income | 75/76B | €1,389 | €20,750 | +€19,361 | +1,394% |
| Recurring financial income | 75 | €1,389 | €20,750 | +€19,361 | +1,394% |
| Financial charges | 65/66B | €3,089 | €2,502 | -€586 | -19.0% |
| Recurring financial charges | 65 | €3,089 | €2,502 | -€586 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | €194,083 | €71,214 | -€122,869 | -63.3% |
| Income taxes | 67/77 | €44,827 | €14,139 | -€30,688 | -68.5% |
| Profit (loss) for the period | 9904 | €149,256 | €57,075 | -€92,181 | -61.8% |
| Transfer to tax-exempt reserves | 689 | €63,150 | €0 | -€63,150 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €86,106 | €57,075 | -€29,031 | -33.7% |
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 1 November 2026 via checked.be.