DVI Consulting: what changed
DVI Consulting
Largest movements
- Cash -€9,602
down €9,602 (-53.0%), from €18,130 to €8,528
mainly Net result for the year (-€30,756) and Receivables within one year (-€4,695)
- Intangible fixed assets -€5,990
down €5,990 (-10.7%), from €55,978 to €49,988
- Receivables within one year +€4,695
up €4,695 (+264%), from €1,780 to €6,475
of which Trade receivables: +€5,383
- Profit (loss) carried forward -€30,756
down €30,756 (-92.9%), from -€33,094 to -€63,850
- Other debts +€17,658
up €17,658 (+16.9%), from €104,510 to €122,168
- Trade debts +€4,076
up €4,076 (+512%), from €796 to €4,872
- Tax, wage and social debts -€1,903
down €1,903 (-73.7%), from €2,582 to €679
- Gross operating margin +€5,722
up €5,722 (+20.4%), from -€28,107 to -€22,385
- Depreciation +€2,317
up €2,317 (+57.9%), from €4,001 to €6,318
- Financial charges +€1,116
up €1,116 (+147%), from €758 to €1,874
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €76,794 | €65,869 | -€10,925 | -14.2% |
| Fixed assets | 21/28 | €56,883 | €50,565 | -€6,318 | -11.1% |
| Intangible fixed assets | 21 | €55,978 | €49,988 | -€5,990 | -10.7% |
| Tangible fixed assets | 22/27 | €906 | €577 | -€328 | -36.2% |
| Plant, machinery and equipment | 23 | €906 | €577 | -€328 | -36.2% |
| Current assets | 29/58 | €19,910 | €15,304 | -€4,607 | -23.1% |
| Amounts receivable within one year | 40/41 | €1,780 | €6,475 | +€4,695 | +264% |
| Trade receivables | 40 | - | €5,383 | +€5,383 | |
| Other amounts receivable | 41 | €1,780 | €1,093 | -€688 | -38.6% |
| Cash at bank and in hand | 54/58 | €18,130 | €8,528 | -€9,602 | -53.0% |
| Deferred charges and accrued income | 490/1 | - | €300 | +€300 | |
| Total equity and liabilities | 10/49 | €76,794 | €65,869 | -€10,925 | -14.2% |
| Equity | 10/15 | -€31,094 | -€61,850 | -€30,756 | -98.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,094 | -€63,850 | -€30,756 | -92.9% |
| Amounts payable | 17/49 | €107,888 | €127,718 | +€19,831 | +18.4% |
| Amounts payable within one year | 42/48 | €107,888 | €127,718 | +€19,831 | +18.4% |
| Trade debts | 44 | €796 | €4,872 | +€4,076 | +512% |
| Suppliers | 440/4 | €796 | €4,872 | +€4,076 | +512% |
| Taxes, remuneration and social security | 45 | €2,582 | €679 | -€1,903 | -73.7% |
| Taxes | 450/3 | €2,582 | €679 | -€1,903 | -73.7% |
| Other amounts payable | 47/48 | €104,510 | €122,168 | +€17,658 | +16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,001 | €6,318 | +€2,317 | +57.9% |
| Other operating charges | 640/8 | €146 | €0 | -€146 | -100% |
| Gross operating margin | 9900 | -€28,107 | -€22,385 | +€5,722 | +20.4% |
| Operating profit (loss) | 9901 | -€32,254 | -€28,703 | +€3,552 | +11.0% |
| Financial charges | 65/66B | €758 | €1,874 | +€1,116 | +147% |
| Recurring financial charges | 65 | €758 | €1,874 | +€1,116 | +147% |
| Profit (loss) for the period before taxes | 9903 | -€33,013 | -€30,577 | +€2,436 | +7.4% |
| Income taxes | 67/77 | €82 | €179 | +€97 | +119% |
| Profit (loss) for the period | 9904 | -€33,094 | -€30,756 | +€2,339 | +7.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,094 | -€30,756 | +€2,339 | +7.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.