DVDB CONSULTING & TRADING: what changed
DVDB CONSULTING & TRADING
Largest movements
- Stocks and contracts +€48,876
up €48,876 (+20.8%), from €234,943 to €283,819
- Cash -€29,534
down €29,534 (-29.4%), from €100,337 to €70,804
mainly Stocks and contracts (-€48,876) and Other debts (-€38,157)
- Receivables within one year -€8,116
down €8,116 (-43.8%), from €18,510 to €10,394
of which Trade receivables: -€12,114
- Tangible fixed assets -€4,723
down €4,723 (-22.8%), from €20,691 to €15,967
of which Other tangible fixed assets: -€3,167
- Other debts -€38,157
down €38,157 (-21.9%), from €174,443 to €136,285
- Trade debts +€25,738
up €25,738 (+46.4%), from €55,460 to €81,197
- Accrued charges and deferred income +€9,851
up €9,851 (+25.8%), from €38,228 to €48,080
- Reserves +€5,439
up €5,439 (+16.7%), from €32,655 to €38,094
of which Distributable reserves: +€5,439
- Gross operating margin -€13,757
down €13,757 (-38.1%), from €36,105 to €22,347
- Financial charges +€538
up €538 (+5.6%), from €9,568 to €10,106
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €384,900 | €390,027 | +€5,127 | +1.3% |
| Fixed assets | 21/28 | €21,618 | €16,198 | -€5,420 | -25.1% |
| Intangible fixed assets | 21 | €928 | €231 | -€697 | -75.1% |
| Tangible fixed assets | 22/27 | €20,691 | €15,967 | -€4,723 | -22.8% |
| Plant, machinery and equipment | 23 | €3,093 | €2,222 | -€871 | -28.2% |
| Furniture and vehicles | 24 | €1,306 | €620 | -€686 | -52.5% |
| Other tangible fixed assets | 26 | €16,292 | €13,125 | -€3,167 | -19.4% |
| Current assets | 29/58 | €363,281 | €373,829 | +€10,547 | +2.9% |
| Stocks and contracts in progress | 3 | €234,943 | €283,819 | +€48,876 | +20.8% |
| Stocks | 30/36 | €234,943 | €283,819 | +€48,876 | +20.8% |
| Amounts receivable within one year | 40/41 | €18,510 | €10,394 | -€8,116 | -43.8% |
| Trade receivables | 40 | €18,510 | €6,396 | -€12,114 | -65.4% |
| Other amounts receivable | 41 | €0 | €3,997 | +€3,997 | |
| Cash at bank and in hand | 54/58 | €100,337 | €70,804 | -€29,534 | -29.4% |
| Deferred charges and accrued income | 490/1 | €9,491 | €8,812 | -€679 | -7.2% |
| Total equity and liabilities | 10/49 | €384,900 | €390,027 | +€5,127 | +1.3% |
| Equity | 10/15 | €51,255 | €56,694 | +€5,439 | +10.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €32,655 | €38,094 | +€5,439 | +16.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €32,655 | €38,094 | +€5,439 | +16.7% |
| Amounts payable | 17/49 | €333,645 | €333,333 | -€312 | -0.1% |
| Amounts payable within one year | 42/48 | €295,416 | €285,253 | -€10,163 | -3.4% |
| Financial debts | 43 | €50,000 | €50,000 | = | 0.0% |
| Credit institutions | 430/8 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | €55,460 | €81,197 | +€25,738 | +46.4% |
| Suppliers | 440/4 | €55,460 | €81,197 | +€25,738 | +46.4% |
| Advances received on contracts in progress | 46 | €1,000 | €0 | -€1,000 | -100% |
| Taxes, remuneration and social security | 45 | €14,514 | €17,770 | +€3,256 | +22.4% |
| Taxes | 450/3 | €14,514 | €17,770 | +€3,256 | +22.4% |
| Other amounts payable | 47/48 | €174,443 | €136,285 | -€38,157 | -21.9% |
| Accrued charges and deferred income | 492/3 | €38,228 | €48,080 | +€9,851 | +25.8% |
| Non-recurring operating income | 76A | €58,000 | €50,000 | -€8,000 | -13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,642 | €5,420 | -€222 | -3.9% |
| Other operating charges | 640/8 | €2,024 | €1,950 | -€74 | -3.7% |
| Gross operating margin | 9900 | €36,105 | €22,347 | -€13,757 | -38.1% |
| Operating profit (loss) | 9901 | €28,438 | €14,977 | -€13,461 | -47.3% |
| Financial income | 75/76B | €1,172 | €937 | -€236 | -20.1% |
| Recurring financial income | 75 | €1,172 | €937 | -€236 | -20.1% |
| Financial charges | 65/66B | €9,568 | €10,106 | +€538 | +5.6% |
| Recurring financial charges | 65 | €9,568 | €10,106 | +€538 | +5.6% |
| Profit (loss) for the period before taxes | 9903 | €20,043 | €5,808 | -€14,235 | -71.0% |
| Income taxes | 67/77 | €403 | €369 | -€34 | -8.4% |
| Profit (loss) for the period | 9904 | €19,640 | €5,439 | -€14,201 | -72.3% |
| Profit (loss) for the period to be appropriated | 9905 | €19,640 | €5,439 | -€14,201 | -72.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.