DVE-P: 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.
DVE-P
Largest movements
- Receivables within one year +€15,932
up €15,932 (+90.1%), from €17,681 to €33,612
of which Other amounts receivable: +€22,299
- Cash -€10,405
down €10,405 (-31.3%), from €33,233 to €22,828
mainly Receivables within one year (-€15,932) and Tax, wage and social debts (-€3,178)
- Tangible fixed assets -€899
down €899 (-41.8%), from €2,154 to €1,254
- Reserves +€8,899
up €8,899 (+24.3%), from €36,692 to €45,592
- Tax, wage and social debts -€3,178
down €3,178 (-29.3%), from €10,859 to €7,680
- Gross operating margin -€15,754
down €15,754 (-49.7%), from €31,694 to €15,940
- Taxes -€2,945
down €2,945 (-45.4%), from €6,483 to €3,538
- Financial income +€721
up €721 (+7213200.0%), from €0 to €721
- Financial charges -€534
down €534 (-17.9%), from €2,977 to €2,443
- Depreciation +€458
up €458 (+103.9%), from €441 to €899
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 | €54,270 | €59,471 | +€5,201 | +9.6% |
| Fixed assets | 21/28 | €2,154 | €1,254 | -€899 | -41.8% |
| Tangible fixed assets | 22/27 | €2,154 | €1,254 | -€899 | -41.8% |
| Furniture and vehicles | 24 | €2,154 | €1,254 | -€899 | -41.8% |
| Current assets | 29/58 | €52,116 | €58,217 | +€6,100 | +11.7% |
| Amounts receivable within one year | 40/41 | €17,681 | €33,612 | +€15,932 | +90.1% |
| Trade receivables | 40 | €17,646 | €11,279 | -€6,367 | -36.1% |
| Other amounts receivable | 41 | €34 | €22,334 | +€22,299 | +64879.7% |
| Cash at bank and in hand | 54/58 | €33,233 | €22,828 | -€10,405 | -31.3% |
| Deferred charges and accrued income | 490/1 | €1,203 | €1,776 | +€574 | +47.7% |
| Total equity and liabilities | 10/49 | €54,270 | €59,471 | +€5,201 | +9.6% |
| Equity | 10/15 | €39,692 | €48,592 | +€8,899 | +22.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €36,692 | €45,592 | +€8,899 | +24.3% |
| Distributable reserves | 133 | €36,692 | €45,592 | +€8,899 | +24.3% |
| Amounts payable | 17/49 | €14,578 | €10,879 | -€3,698 | -25.4% |
| Amounts payable within one year | 42/48 | €14,578 | €10,879 | -€3,698 | -25.4% |
| Trade debts | 44 | €3,284 | €3,199 | -€86 | -2.6% |
| Suppliers | 440/4 | €3,284 | €3,199 | -€86 | -2.6% |
| Taxes, remuneration and social security | 45 | €10,859 | €7,680 | -€3,178 | -29.3% |
| Taxes | 450/3 | €10,859 | €7,680 | -€3,178 | -29.3% |
| Other amounts payable | 47/48 | €435 | €0 | -€435 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €441 | €899 | +€458 | +103.9% |
| Other operating charges | 640/8 | €1,017 | €882 | -€136 | -13.3% |
| Gross operating margin | 9900 | €31,694 | €15,940 | -€15,754 | -49.7% |
| Operating profit (loss) | 9901 | €30,235 | €14,159 | -€16,076 | -53.2% |
| Financial income | 75/76B | €0 | €721 | +€721 | +7213200.0% |
| Recurring financial income | 75 | €0 | €721 | +€721 | +7213200.0% |
| Financial charges | 65/66B | €2,977 | €2,443 | -€534 | -17.9% |
| Recurring financial charges | 65 | €2,977 | €2,443 | -€534 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | €27,259 | €12,437 | -€14,821 | -54.4% |
| Income taxes | 67/77 | €6,483 | €3,538 | -€2,945 | -45.4% |
| Profit (loss) for the period | 9904 | €20,776 | €8,899 | -€11,876 | -57.2% |
| Profit (loss) for the period to be appropriated | 9905 | €20,776 | €8,899 | -€11,876 | -57.2% |
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 5 October 2026 via checked.be.