DVH-KOELTECHNIEK: 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.
DVH-KOELTECHNIEK
Largest movements
- Receivables within one year +€14,457
up €14,457 (+152%), from €9,487 to €23,943
of which Trade receivables: +€14,828
- Tangible fixed assets -€4,353
down €4,353 (-57.9%), from €7,522 to €3,169
of which Furniture and vehicles: -€3,434
- Deferred charges and accrued income -€915
down €915 (-47.9%), from €1,910 to €995
- Profit (loss) carried forward +€14,037
no longer reported in 2025 (was -€14,037)
- Short-term financial debts -€4,840
down €4,840 (-60.9%), from €7,947 to €3,108
- Current portion of long-term debt -€3,540
no longer reported in 2025 (was €3,540)
- Other debts +€2,155
new in 2025: €2,155
- Advances received +€2,045
new in 2025: €2,045
- Gross operating margin +€13,461
up €13,461 (+99.8%), from €13,486 to €26,947
- Taxes +€4,089
up €4,089 (+377%), from €1,083 to €5,172
- Depreciation -€3,420
down €3,420 (-44.0%), from €7,773 to €4,353
- Financial charges +€925
up €925 (+76.1%), from €1,216 to €2,141
- Other operating charges -€448
down €448 (-34.6%), from €1,295 to €846
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,918 | €28,107 | +€9,189 | +48.6% |
| Fixed assets | 21/28 | €7,522 | €3,169 | -€4,353 | -57.9% |
| Tangible fixed assets | 22/27 | €7,522 | €3,169 | -€4,353 | -57.9% |
| Land and buildings | 22 | €1,031 | €835 | -€197 | -19.1% |
| Plant, machinery and equipment | 23 | €61 | - | -€61 | |
| Furniture and vehicles | 24 | €3,434 | €0 | -€3,434 | -100.0% |
| Other tangible fixed assets | 26 | €2,995 | €2,334 | -€661 | -22.1% |
| Current assets | 29/58 | €11,396 | €24,938 | +€13,542 | +119% |
| Amounts receivable within one year | 40/41 | €9,487 | €23,943 | +€14,457 | +152% |
| Trade receivables | 40 | €8,136 | €22,965 | +€14,828 | +182% |
| Other amounts receivable | 41 | €1,350 | €979 | -€372 | -27.5% |
| Deferred charges and accrued income | 490/1 | €1,910 | €995 | -€915 | -47.9% |
| Total equity and liabilities | 10/49 | €18,918 | €28,107 | +€9,189 | +48.6% |
| Equity | 10/15 | -€5,896 | €8,541 | +€14,438 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €4,141 | €4,541 | +€401 | +9.7% |
| Distributable reserves | 133 | €4,141 | €4,541 | +€401 | +9.7% |
| Profit (loss) carried forward | 14 | -€14,037 | - | +€14,037 | |
| Amounts payable | 17/49 | €24,815 | €19,566 | -€5,249 | -21.2% |
| Amounts payable within one year | 42/48 | €24,815 | €19,566 | -€5,249 | -21.2% |
| Current portion of amounts payable after more than one year | 42 | €3,540 | - | -€3,540 | |
| Financial debts | 43 | €7,947 | €3,108 | -€4,840 | -60.9% |
| Credit institutions | 430/8 | €7,947 | €3,108 | -€4,840 | -60.9% |
| Trade debts | 44 | €2,083 | €2,630 | +€547 | +26.3% |
| Suppliers | 440/4 | €2,083 | €2,630 | +€547 | +26.3% |
| Advances received on contracts in progress | 46 | - | €2,045 | +€2,045 | |
| Taxes, remuneration and social security | 45 | €11,245 | €9,629 | -€1,616 | -14.4% |
| Taxes | 450/3 | €11,245 | €7,497 | -€3,748 | -33.3% |
| Remuneration and social security | 454/9 | - | €2,132 | +€2,132 | |
| Other amounts payable | 47/48 | - | €2,155 | +€2,155 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,773 | €4,353 | -€3,420 | -44.0% |
| Other operating charges | 640/8 | €1,295 | €846 | -€448 | -34.6% |
| Gross operating margin | 9900 | €13,486 | €26,947 | +€13,461 | +99.8% |
| Operating profit (loss) | 9901 | €4,418 | €21,748 | +€17,330 | +392% |
| Financial income | 75/76B | €16 | €3 | -€12 | -78.0% |
| Recurring financial income | 75 | €16 | €3 | -€12 | -78.0% |
| Financial charges | 65/66B | €1,216 | €2,141 | +€925 | +76.1% |
| Recurring financial charges | 65 | €1,216 | €2,141 | +€925 | +76.1% |
| Profit (loss) for the period before taxes | 9903 | €3,218 | €19,610 | +€16,393 | +509% |
| Income taxes | 67/77 | €1,083 | €5,172 | +€4,089 | +377% |
| Profit (loss) for the period | 9904 | €2,134 | €14,438 | +€12,304 | +576% |
| Profit (loss) for the period to be appropriated | 9905 | €2,134 | €14,438 | +€12,304 | +576% |
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 22 October 2026 via checked.be.