DVDE 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.
DVDE CONSULTING
Largest movements
- Cash +€21,260
up €21,260 (+15.6%), from €135,863 to €157,123
mainly Net result for the year (+€31,957) and Other debts (+€25,624)
- Current investments +€4,000
up €4,000 (+114.3%), from €3,500 to €7,500
- Receivables within one year -€2,114
down €2,114 (-7.7%), from €27,483 to €25,369
- Other debts +€25,624
up €25,624 (+362.5%), from €7,068 to €32,692
- Tax, wage and social debts -€3,544
down €3,544 (-19.6%), from €18,066 to €14,522
of which Taxes: -€3,580
- Trade debts -€3,273
down €3,273 (-42.8%), from €7,640 to €4,368
- Reserves +€2,305
up €2,305 (+1.6%), from €145,553 to €147,858
of which Distributable reserves: +€2,305
- Gross operating margin -€2,632
down €2,632 (-5.1%), from €51,612 to €48,979
- Taxes -€1,690
down €1,690 (-11.3%), from €14,956 to €13,265
- Financial charges +€1,381
up €1,381, from -€1,027 to €354
- Depreciation +€1,088
up €1,088 (+166.2%), from €655 to €1,742
- Other operating charges +€728
up €728 (+77.9%), from €933 to €1,661
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 | €180,306 | €201,817 | +€21,511 | +11.9% |
| Fixed assets | 21/28 | €10,020 | €8,278 | -€1,742 | -17.4% |
| Tangible fixed assets | 22/27 | €10,020 | €8,278 | -€1,742 | -17.4% |
| Land and buildings | 22 | €6,640 | €5,252 | -€1,388 | -20.9% |
| Furniture and vehicles | 24 | €3,380 | €3,025 | -€354 | -10.5% |
| Current assets | 29/58 | €170,286 | €193,540 | +€23,253 | +13.7% |
| Amounts receivable within one year | 40/41 | €27,483 | €25,369 | -€2,114 | -7.7% |
| Trade receivables | 40 | €27,483 | €25,369 | -€2,114 | -7.7% |
| Current investments | 50/53 | €3,500 | €7,500 | +€4,000 | +114.3% |
| Cash at bank and in hand | 54/58 | €135,863 | €157,123 | +€21,260 | +15.6% |
| Deferred charges and accrued income | 490/1 | €3,440 | €3,547 | +€107 | +3.1% |
| Total equity and liabilities | 10/49 | €180,306 | €201,817 | +€21,511 | +11.9% |
| Equity | 10/15 | €146,992 | €149,297 | +€2,305 | +1.6% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €145,553 | €147,858 | +€2,305 | +1.6% |
| Non-distributable reserves | 130/1 | €50 | €50 | = | 0.0% |
| Reserves not available under the articles | 1311 | €50 | €50 | = | 0.0% |
| Distributable reserves | 133 | €145,503 | €147,808 | +€2,305 | +1.6% |
| Profit (loss) carried forward | 14 | €938 | €938 | = | 0.0% |
| Amounts payable | 17/49 | €33,315 | €52,521 | +€19,206 | +57.6% |
| Amounts payable within one year | 42/48 | €32,775 | €51,582 | +€18,807 | +57.4% |
| Trade debts | 44 | €7,640 | €4,368 | -€3,273 | -42.8% |
| Suppliers | 440/4 | €7,640 | €4,368 | -€3,273 | -42.8% |
| Taxes, remuneration and social security | 45 | €18,066 | €14,522 | -€3,544 | -19.6% |
| Taxes | 450/3 | €11,958 | €8,378 | -€3,580 | -29.9% |
| Remuneration and social security | 454/9 | €6,108 | €6,144 | +€36 | +0.6% |
| Other amounts payable | 47/48 | €7,068 | €32,692 | +€25,624 | +362.5% |
| Accrued charges and deferred income | 492/3 | €540 | €939 | +€399 | +73.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €655 | €1,742 | +€1,088 | +166.2% |
| Other operating charges | 640/8 | €933 | €1,661 | +€728 | +77.9% |
| Gross operating margin | 9900 | €51,612 | €48,979 | -€2,632 | -5.1% |
| Operating profit (loss) | 9901 | €50,024 | €45,576 | -€4,448 | -8.9% |
| Financial charges | 65/66B | -€1,027 | €354 | +€1,381 | |
| Recurring financial charges | 65 | -€1,027 | €354 | +€1,381 | |
| Profit (loss) for the period before taxes | 9903 | €51,051 | €45,222 | -€5,829 | -11.4% |
| Income taxes | 67/77 | €14,956 | €13,265 | -€1,690 | -11.3% |
| Profit (loss) for the period | 9904 | €36,095 | €31,957 | -€4,139 | -11.5% |
| Profit (loss) for the period to be appropriated | 9905 | €36,095 | €31,957 | -€4,139 | -11.5% |
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 11 October 2026 via checked.be.