DVI CONSULT: 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.
DVI CONSULT
Largest movements
- Cash +€99,401
up €99,401 (+123.7%), from €80,372 to €179,773
mainly Net result for the year (+€157,154) and Other debts (+€152,703)
- Receivables after one year +€60,500
new in 2025: €60,500
- Tangible fixed assets -€9,901
down €9,901 (-14.2%), from €69,929 to €60,028
of which Furniture and vehicles: -€25,660
- Other debts +€152,703
up €152,703 (+51427.3%), from €297 to €153,000
- Tax, wage and social debts +€26,104
up €26,104 (+99.9%), from €26,123 to €52,227
- Reserves -€22,846
down €22,846 (-19.3%), from €118,238 to €95,392
- Current portion of long-term debt -€14,081
no longer reported in 2025 (was €14,081)
- Trade debts +€7,238
up €7,238 (+338.3%), from €2,140 to €9,378
- Gross operating margin +€61,369
up €61,369 (+35.3%), from €173,851 to €235,220
- Taxes +€14,725
up €14,725 (+38.0%), from €38,796 to €53,520
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 | €160,880 | €309,998 | +€149,118 | +92.7% |
| Fixed assets | 21/28 | €72,429 | €62,528 | -€9,901 | -13.7% |
| Tangible fixed assets | 22/27 | €69,929 | €60,028 | -€9,901 | -14.2% |
| Land and buildings | 22 | €40,254 | €56,013 | +€15,759 | +39.1% |
| Furniture and vehicles | 24 | €29,675 | €4,015 | -€25,660 | -86.5% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €88,451 | €247,470 | +€159,019 | +179.8% |
| Amounts receivable after more than one year | 29 | - | €60,500 | +€60,500 | |
| Other amounts receivable | 291 | - | €60,500 | +€60,500 | |
| Amounts receivable within one year | 40/41 | €6,475 | €6,089 | -€386 | -6.0% |
| Other amounts receivable | 41 | €6,475 | €6,089 | -€386 | -6.0% |
| Cash at bank and in hand | 54/58 | €80,372 | €179,773 | +€99,401 | +123.7% |
| Deferred charges and accrued income | 490/1 | €1,605 | €1,108 | -€497 | -31.0% |
| Total equity and liabilities | 10/49 | €160,880 | €309,998 | +€149,118 | +92.7% |
| Equity | 10/15 | €118,239 | €95,393 | -€22,846 | -19.3% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €118,238 | €95,392 | -€22,846 | -19.3% |
| Distributable reserves | 133 | €118,238 | €95,392 | -€22,846 | -19.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €42,641 | €214,605 | +€171,964 | +403.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €42,641 | €214,605 | +€171,964 | +403.3% |
| Current portion of amounts payable after more than one year | 42 | €14,081 | - | -€14,081 | |
| Trade debts | 44 | €2,140 | €9,378 | +€7,238 | +338.3% |
| Suppliers | 440/4 | €2,140 | €9,378 | +€7,238 | +338.3% |
| Taxes, remuneration and social security | 45 | €26,123 | €52,227 | +€26,104 | +99.9% |
| Taxes | 450/3 | €26,123 | €52,227 | +€26,104 | +99.9% |
| Other amounts payable | 47/48 | €297 | €153,000 | +€152,703 | +51427.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,738 | €23,675 | -€63 | -0.3% |
| Other operating charges | 640/8 | €1,070 | €802 | -€268 | -25.1% |
| Gross operating margin | 9900 | €173,851 | €235,220 | +€61,369 | +35.3% |
| Operating profit (loss) | 9901 | €149,043 | €210,744 | +€61,701 | +41.4% |
| Financial income | 75/76B | €103 | €448 | +€345 | +336.7% |
| Recurring financial income | 75 | €103 | €448 | +€345 | +336.7% |
| Financial charges | 65/66B | €682 | €517 | -€164 | -24.1% |
| Recurring financial charges | 65 | €682 | €517 | -€164 | -24.1% |
| Profit (loss) for the period before taxes | 9903 | €148,464 | €210,674 | +€62,210 | +41.9% |
| Income taxes | 67/77 | €38,796 | €53,520 | +€14,725 | +38.0% |
| Profit (loss) for the period | 9904 | €109,668 | €157,154 | +€47,486 | +43.3% |
| Profit (loss) for the period to be appropriated | 9905 | €109,668 | €157,154 | +€47,486 | +43.3% |
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 10 October 2026 via checked.be.