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 +€14,137
up €14,137 (+504.8%), from €2,801 to €16,938
of which Trade receivables: +€14,140
- Cash +€214
up €214 (+8.9%), from €2,394 to €2,608
mainly Net result for the year (+€33,433) and Tax, wage and social debts (+€863)
- Profit (loss) carried forward +€33,433
up €33,433 (+31.9%), from -€104,925 to -€71,491
- Other debts -€20,154
down €20,154 (-41.3%), from €48,760 to €28,607
- Tax, wage and social debts +€863
up €863 (+68.4%), from €1,262 to €2,124
- Trade debts +€361
up €361 (+5.8%), from €6,247 to €6,608
- Gross operating margin +€37,439
up €37,439, from -€2,661 to €34,778
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 | €5,811 | €20,315 | +€14,504 | +249.6% |
| Fixed assets | 21/28 | €616 | €769 | +€152 | +24.7% |
| Tangible fixed assets | 22/27 | €616 | €769 | +€152 | +24.7% |
| Plant, machinery and equipment | 23 | €616 | €769 | +€152 | +24.7% |
| Current assets | 29/58 | €5,195 | €19,546 | +€14,351 | +276.3% |
| Amounts receivable within one year | 40/41 | €2,801 | €16,938 | +€14,137 | +504.8% |
| Trade receivables | 40 | €2,668 | €16,808 | +€14,140 | +530.0% |
| Other amounts receivable | 41 | €133 | €130 | -€3 | -2.0% |
| Cash at bank and in hand | 54/58 | €2,394 | €2,608 | +€214 | +8.9% |
| Total equity and liabilities | 10/49 | €5,811 | €20,315 | +€14,504 | +249.6% |
| Equity | 10/15 | -€50,458 | -€17,024 | +€33,433 | +66.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €48,267 | €48,267 | = | 0.0% |
| Distributable reserves | 133 | €48,267 | €48,267 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€104,925 | -€71,491 | +€33,433 | +31.9% |
| Amounts payable | 17/49 | €56,269 | €37,339 | -€18,930 | -33.6% |
| Amounts payable within one year | 42/48 | €56,269 | €37,339 | -€18,930 | -33.6% |
| Trade debts | 44 | €6,247 | €6,608 | +€361 | +5.8% |
| Suppliers | 440/4 | €6,247 | €6,608 | +€361 | +5.8% |
| Taxes, remuneration and social security | 45 | €1,262 | €2,124 | +€863 | +68.4% |
| Taxes | 450/3 | €1,262 | €2,124 | +€863 | +68.4% |
| Other amounts payable | 47/48 | €48,760 | €28,607 | -€20,154 | -41.3% |
| Remuneration, social security and pensions | 62 | €166 | €251 | +€85 | +51.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €671 | €392 | -€279 | -41.6% |
| Other operating charges | 640/8 | €314 | €292 | -€22 | -7.1% |
| Gross operating margin | 9900 | -€2,661 | €34,778 | +€37,439 | |
| Operating profit (loss) | 9901 | -€3,812 | €33,843 | +€37,655 | |
| Financial income | 75/76B | €50 | €6 | -€44 | -88.9% |
| Recurring financial income | 75 | €50 | €6 | -€44 | -88.9% |
| Financial charges | 65/66B | €464 | €165 | -€299 | -64.4% |
| Recurring financial charges | 65 | €464 | €165 | -€299 | -64.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,227 | €33,683 | +€37,910 | |
| Income taxes | 67/77 | €359 | €250 | -€109 | -30.5% |
| Profit (loss) for the period | 9904 | -€4,586 | €33,433 | +€38,019 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,586 | €33,433 | +€38,019 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.