DVI: 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.
DVI
Largest movements
- Receivables within one year +€4,996
up €4,996 (+12.3%), from €40,721 to €45,717
of which Other amounts receivable: +€3,961
- Profit (loss) carried forward +€3,447
up €3,447 (+58.5%), from €5,888 to €9,335
- Tax, wage and social debts +€2,531
up €2,531 (+1085.9%), from €233 to €2,764
- Trade debts -€2,491
down €2,491 (-55.5%), from €4,489 to €1,999
- Gross operating margin +€15,435
up €15,435, from -€10,597 to €4,838
- Other operating charges -€6,737
down €6,737 (-74.9%), from €8,991 to €2,254
- Financial income +€313
up €313 (+43.4%), from €720 to €1,033
- Taxes -€128
down €128 (-54.9%), from €233 to €105
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 | €161,557 | €165,045 | +€3,488 | +2.2% |
| Fixed assets | 21/28 | €99,157 | €99,157 | = | 0.0% |
| Tangible fixed assets | 22/27 | €99,157 | €99,157 | = | 0.0% |
| Land and buildings | 22 | €99,157 | €99,157 | = | 0.0% |
| Current assets | 29/58 | €62,400 | €65,887 | +€3,488 | +5.6% |
| Amounts receivable within one year | 40/41 | €40,721 | €45,717 | +€4,996 | +12.3% |
| Trade receivables | 40 | - | €1,035 | +€1,035 | |
| Other amounts receivable | 41 | €40,721 | €44,682 | +€3,961 | +9.7% |
| Cash at bank and in hand | 54/58 | €20,409 | €19,405 | -€1,004 | -4.9% |
| Deferred charges and accrued income | 490/1 | €1,270 | €765 | -€504 | -39.7% |
| Total equity and liabilities | 10/49 | €161,557 | €165,045 | +€3,488 | +2.2% |
| Equity | 10/15 | €95,297 | €98,744 | +€3,447 | +3.6% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €27,909 | €27,909 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €21,759 | €21,759 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,888 | €9,335 | +€3,447 | +58.5% |
| Amounts payable | 17/49 | €66,260 | €66,301 | +€41 | +0.1% |
| Amounts payable within one year | 42/48 | €66,260 | €66,301 | +€41 | +0.1% |
| Trade debts | 44 | €4,489 | €1,999 | -€2,491 | -55.5% |
| Suppliers | 440/4 | €4,489 | €1,999 | -€2,491 | -55.5% |
| Taxes, remuneration and social security | 45 | €233 | €2,764 | +€2,531 | +1085.9% |
| Taxes | 450/3 | €233 | €2,764 | +€2,531 | +1085.9% |
| Other amounts payable | 47/48 | €61,538 | €61,538 | = | 0.0% |
| Non-recurring operating income | 76A | - | €10,041 | +€10,041 | |
| Other operating charges | 640/8 | €8,991 | €2,254 | -€6,737 | -74.9% |
| Gross operating margin | 9900 | -€10,597 | €4,838 | +€15,435 | |
| Operating profit (loss) | 9901 | -€19,588 | €2,584 | +€22,172 | |
| Financial income | 75/76B | €720 | €1,033 | +€313 | +43.4% |
| Recurring financial income | 75 | €720 | €1,033 | +€313 | +43.4% |
| Financial charges | 65/66B | €81 | €65 | -€16 | -19.4% |
| Recurring financial charges | 65 | €81 | €65 | -€16 | -19.4% |
| Profit (loss) for the period before taxes | 9903 | -€18,949 | €3,552 | +€22,501 | |
| Income taxes | 67/77 | €233 | €105 | -€128 | -54.9% |
| Profit (loss) for the period | 9904 | -€19,182 | €3,447 | +€22,629 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,182 | €3,447 | +€22,629 |
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 3 October 2026 via checked.be.