DVDK 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.
DVDK CONSULTING
Largest movements
- Receivables after one year +€270,467
up €270,467 (+54.4%), from €496,768 to €767,235
- Cash +€73,623
up €73,623 (+142%), from €51,951 to €125,574
mainly Net result for the year (+€247,715) and Receivables within one year (+€47,317)
- Receivables within one year -€47,317
down €47,317 (-56.3%), from €84,055 to €36,738
of which Trade receivables: -€50,847
- Reserves +€247,715
up €247,715 (+88.2%), from €280,817 to €528,532
- Tax, wage and social debts +€41,925
up €41,925 (+616%), from €6,812 to €48,737
of which Taxes: +€41,925
- Contributions +€10,000
up €10,000 (+200%), from €5,000 to €15,000
- Gross operating margin +€201,773
up €201,773 (+177%), from €114,095 to €315,868
- Taxes +€53,957
up €53,957 (+243%), from €22,191 to €76,148
- Depreciation -€10,240
down €10,240 (-83.3%), from €12,288 to €2,048
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 | €635,709 | €929,547 | +€293,838 | +46.2% |
| Fixed assets | 21/28 | €2,048 | €0 | -€2,048 | -100% |
| Tangible fixed assets | 22/27 | €2,048 | €0 | -€2,048 | -100% |
| Furniture and vehicles | 24 | €2,048 | €0 | -€2,048 | -100% |
| Current assets | 29/58 | €633,661 | €929,547 | +€295,886 | +46.7% |
| Amounts receivable after more than one year | 29 | €496,768 | €767,235 | +€270,467 | +54.4% |
| Other amounts receivable | 291 | €496,768 | €767,235 | +€270,467 | +54.4% |
| Amounts receivable within one year | 40/41 | €84,055 | €36,738 | -€47,317 | -56.3% |
| Trade receivables | 40 | €66,847 | €16,000 | -€50,847 | -76.1% |
| Other amounts receivable | 41 | €17,208 | €20,738 | +€3,530 | +20.5% |
| Cash at bank and in hand | 54/58 | €51,951 | €125,574 | +€73,623 | +142% |
| Deferred charges and accrued income | 490/1 | €887 | €0 | -€887 | -100% |
| Total equity and liabilities | 10/49 | €635,709 | €929,547 | +€293,838 | +46.2% |
| Equity | 10/15 | €285,817 | €543,532 | +€257,715 | +90.2% |
| Contributions | 10/11 | €5,000 | €15,000 | +€10,000 | +200% |
| Reserves | 13 | €280,817 | €528,532 | +€247,715 | +88.2% |
| Distributable reserves | 133 | €280,817 | €528,532 | +€247,715 | +88.2% |
| Amounts payable | 17/49 | €349,892 | €386,016 | +€36,124 | +10.3% |
| Amounts payable after more than one year | 17 | €260,000 | €260,000 | = | 0.0% |
| Other amounts payable | 178/9 | €260,000 | €260,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €84,745 | €120,767 | +€36,022 | +42.5% |
| Trade debts | 44 | €4,803 | €2,704 | -€2,099 | -43.7% |
| Suppliers | 440/4 | €4,803 | €2,704 | -€2,099 | -43.7% |
| Taxes, remuneration and social security | 45 | €6,812 | €48,737 | +€41,925 | +616% |
| Taxes | 450/3 | €6,812 | €48,737 | +€41,925 | +616% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €73,130 | €69,326 | -€3,804 | -5.2% |
| Accrued charges and deferred income | 492/3 | €5,147 | €5,248 | +€102 | +2.0% |
| Remuneration, social security and pensions | 62 | €2,433 | €0 | -€2,433 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,288 | €2,048 | -€10,240 | -83.3% |
| Other operating charges | 640/8 | €499 | €589 | +€90 | +18.0% |
| Gross operating margin | 9900 | €114,095 | €315,868 | +€201,773 | +177% |
| Operating profit (loss) | 9901 | €98,874 | €313,231 | +€214,356 | +217% |
| Financial income | 75/76B | €14,121 | €16,802 | +€2,681 | +19.0% |
| Recurring financial income | 75 | €14,121 | €16,802 | +€2,681 | +19.0% |
| Financial charges | 65/66B | €5,216 | €6,171 | +€954 | +18.3% |
| Recurring financial charges | 65 | €5,216 | €6,171 | +€954 | +18.3% |
| Profit (loss) for the period before taxes | 9903 | €107,780 | €323,862 | +€216,083 | +200% |
| Income taxes | 67/77 | €22,191 | €76,148 | +€53,957 | +243% |
| Profit (loss) for the period | 9904 | €85,589 | €247,715 | +€162,126 | +189% |
| Profit (loss) for the period to be appropriated | 9905 | €85,589 | €247,715 | +€162,126 | +189% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.