DVDC: 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.
DVDC
Largest movements
- Cash +€18,531
up €18,531 (+38.2%), from €48,461 to €66,992
mainly Net result for the year (+€19,379) and Accrued charges and deferred income (+€400)
- Reserves +€19,379
up €19,379 (+47.3%), from €40,970 to €60,349
- Gross operating margin +€2,644
up €2,644 (+11.1%), from €23,740 to €26,384
- Taxes +€491
up €491 (+10.8%), from €4,535 to €5,026
- Other operating charges +€402
up €402 (+340.4%), from €118 to €520
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 | €49,260 | €69,133 | +€19,873 | +40.3% |
| Fixed assets | 21/28 | €242 | €918 | +€676 | +279.2% |
| Tangible fixed assets | 22/27 | €242 | €918 | +€676 | +279.2% |
| Furniture and vehicles | 24 | €242 | €918 | +€676 | +279.2% |
| Current assets | 29/58 | €49,017 | €68,215 | +€19,198 | +39.2% |
| Amounts receivable within one year | 40/41 | - | €621 | +€621 | |
| Trade receivables | 40 | - | €621 | +€621 | |
| Cash at bank and in hand | 54/58 | €48,461 | €66,992 | +€18,531 | +38.2% |
| Deferred charges and accrued income | 490/1 | €557 | €602 | +€45 | +8.1% |
| Total equity and liabilities | 10/49 | €49,260 | €69,133 | +€19,873 | +40.3% |
| Equity | 10/15 | €43,470 | €62,849 | +€19,379 | +44.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €40,970 | €60,349 | +€19,379 | +47.3% |
| Distributable reserves | 133 | €40,970 | €60,349 | +€19,379 | +47.3% |
| Amounts payable | 17/49 | €5,790 | €6,284 | +€494 | +8.5% |
| Amounts payable within one year | 42/48 | €5,790 | €5,885 | +€95 | +1.6% |
| Trade debts | 44 | €1,086 | €1,154 | +€69 | +6.3% |
| Suppliers | 440/4 | €1,086 | €1,154 | +€69 | +6.3% |
| Taxes, remuneration and social security | 45 | €4,535 | €4,561 | +€26 | +0.6% |
| Taxes | 450/3 | €4,535 | €4,561 | +€26 | +0.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €169 | €169 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €362 | €253 | -€109 | -30.1% |
| Other operating charges | 640/8 | €118 | €520 | +€402 | +340.4% |
| Gross operating margin | 9900 | €23,740 | €26,384 | +€2,644 | +11.1% |
| Operating profit (loss) | 9901 | €23,260 | €25,611 | +€2,352 | +10.1% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,397 | €1,206 | -€190 | -13.6% |
| Recurring financial charges | 65 | €1,397 | €1,206 | -€190 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €21,863 | €24,405 | +€2,542 | +11.6% |
| Income taxes | 67/77 | €4,535 | €5,026 | +€491 | +10.8% |
| Profit (loss) for the period | 9904 | €17,328 | €19,379 | +€2,051 | +11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,328 | €19,379 | +€2,051 | +11.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.