DVdB Consulting: what changed
Two fiscal 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.
DVdB Consulting
Largest movements
- Cash +€34,403
up €34,403 (+6.9%), from €497,478 to €531,881
mainly Other debts (+€27,790) and Net result for the year (+€17,200)
- Tangible fixed assets -€14,577
down €14,577 (-25.5%), from €57,094 to €42,517
of which Leasing and similar rights: -€11,713
- Other debts +€27,790
up €27,790 (+29.4%), from €94,428 to €122,218
- Reserves -€8,000
down €8,000 (-4.2%), from €190,860 to €182,860
- Gross operating margin -€41,358
down €41,358 (-46.7%), from €88,619 to €47,261
- Taxes -€13,125
down €13,125 (-60.3%), from €21,757 to €8,632
- Financial charges +€1,509
up €1,509 (+35.0%), from €4,309 to €5,818
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.
Cash bridge derived
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 | €581,957 | €597,653 | +€15,696 | +2.7% |
| Fixed assets | 21/28 | €57,094 | €42,517 | -€14,577 | -25.5% |
| Tangible fixed assets | 22/27 | €57,094 | €42,517 | -€14,577 | -25.5% |
| Plant, machinery and equipment | 23 | €1,612 | €1,074 | -€538 | -33.3% |
| Furniture and vehicles | 24 | €3,780 | €2,054 | -€1,726 | -45.7% |
| Leasing and similar rights | 25 | €49,901 | €38,188 | -€11,713 | -23.5% |
| Other tangible fixed assets | 26 | €1,801 | €1,201 | -€600 | -33.3% |
| Current assets | 29/58 | €524,863 | €555,136 | +€30,273 | +5.8% |
| Amounts receivable within one year | 40/41 | €27,385 | €23,254 | -€4,131 | -15.1% |
| Trade receivables | 40 | €24,800 | €18,064 | -€6,736 | -27.2% |
| Other amounts receivable | 41 | €2,585 | €5,190 | +€2,605 | +100.8% |
| Cash at bank and in hand | 54/58 | €497,478 | €531,881 | +€34,403 | +6.9% |
| Total equity and liabilities | 10/49 | €581,957 | €597,653 | +€15,696 | +2.7% |
| Equity | 10/15 | €467,616 | €459,816 | -€7,800 | -1.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €190,860 | €182,860 | -€8,000 | -4.2% |
| Distributable reserves | 133 | €190,860 | €182,860 | -€8,000 | -4.2% |
| Profit (loss) carried forward | 14 | €270,556 | €270,756 | +€200 | +0.1% |
| Amounts payable | 17/49 | €114,341 | €137,837 | +€23,496 | +20.5% |
| Amounts payable within one year | 42/48 | €103,269 | €127,006 | +€23,737 | +23.0% |
| Trade debts | 44 | €726 | €245 | -€481 | -66.3% |
| Suppliers | 440/4 | €726 | €245 | -€481 | -66.3% |
| Taxes, remuneration and social security | 45 | €8,115 | €4,543 | -€3,572 | -44.0% |
| Taxes | 450/3 | €8,115 | €4,543 | -€3,572 | -44.0% |
| Other amounts payable | 47/48 | €94,428 | €122,218 | +€27,790 | +29.4% |
| Accrued charges and deferred income | 492/3 | €11,072 | €10,831 | -€241 | -2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,994 | €14,578 | -€416 | -2.8% |
| Other operating charges | 640/8 | €1,750 | €1,819 | +€69 | +4.0% |
| Gross operating margin | 9900 | €88,619 | €47,261 | -€41,358 | -46.7% |
| Operating profit (loss) | 9901 | €71,875 | €30,864 | -€41,011 | -57.1% |
| Financial income | 75/76B | €301 | €786 | +€485 | +161.3% |
| Recurring financial income | 75 | €301 | €786 | +€485 | +161.3% |
| Financial charges | 65/66B | €4,309 | €5,818 | +€1,509 | +35.0% |
| Recurring financial charges | 65 | €4,309 | €5,818 | +€1,509 | +35.0% |
| Profit (loss) for the period before taxes | 9903 | €67,867 | €25,832 | -€42,035 | -61.9% |
| Income taxes | 67/77 | €21,757 | €8,632 | -€13,125 | -60.3% |
| Profit (loss) for the period | 9904 | €46,110 | €17,200 | -€28,910 | -62.7% |
| Profit (loss) for the period to be appropriated | 9905 | €46,110 | €17,200 | -€28,910 | -62.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.