DVI Management: 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 Management
Largest movements
- Tangible fixed assets -€6,058
down €6,058 (-35.2%), from €17,190 to €11,132
of which Furniture and vehicles: -€8,672
- Receivables within one year +€3,279
up €3,279 (+342.9%), from €956 to €4,235
of which Trade receivables: +€3,630
- Formation expenses -€299
down €299 (-50.0%), from €597 to €299
- Cash +€215
up €215 (+20.1%), from €1,067 to €1,281
mainly Debts after one year (+€40,000) and Depreciation (+€9,632)
- Debts after one year +€40,000
up €40,000 (+36.4%), from €110,000 to €150,000
- Profit (loss) carried forward -€32,260
down €32,260 (-30.7%), from -€105,201 to -€137,461
- Other debts -€10,198
down €10,198 (-83.7%), from €12,185 to €1,987
- Trade debts -€689
down €689 (-32.3%), from €2,130 to €1,442
- Tax, wage and social debts +€360
up €360 (+34.7%), from €1,035 to €1,395
- Other operating charges +€424
up €424 (+56.4%), from €753 to €1,178
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 | €20,150 | €17,362 | -€2,787 | -13.8% |
| Formation expenses | 20 | €597 | €299 | -€299 | -50.0% |
| Fixed assets | 21/28 | €17,190 | €11,132 | -€6,058 | -35.2% |
| Tangible fixed assets | 22/27 | €17,190 | €11,132 | -€6,058 | -35.2% |
| Plant, machinery and equipment | 23 | €913 | €327 | -€586 | -64.2% |
| Furniture and vehicles | 24 | €16,277 | €7,605 | -€8,672 | -53.3% |
| Other tangible fixed assets | 26 | - | €3,200 | +€3,200 | |
| Current assets | 29/58 | €2,362 | €5,932 | +€3,569 | +151.1% |
| Amounts receivable within one year | 40/41 | €956 | €4,235 | +€3,279 | +342.9% |
| Trade receivables | 40 | - | €3,630 | +€3,630 | |
| Other amounts receivable | 41 | €956 | €605 | -€351 | -36.7% |
| Cash at bank and in hand | 54/58 | €1,067 | €1,281 | +€215 | +20.1% |
| Deferred charges and accrued income | 490/1 | €339 | €415 | +€76 | +22.4% |
| Total equity and liabilities | 10/49 | €20,150 | €17,362 | -€2,787 | -13.8% |
| Equity | 10/15 | -€105,201 | -€137,461 | -€32,260 | -30.7% |
| Profit (loss) carried forward | 14 | -€105,201 | -€137,461 | -€32,260 | -30.7% |
| Amounts payable | 17/49 | €125,351 | €154,824 | +€29,473 | +23.5% |
| Amounts payable after more than one year | 17 | €110,000 | €150,000 | +€40,000 | +36.4% |
| Other amounts payable | 178/9 | €110,000 | €150,000 | +€40,000 | +36.4% |
| Amounts payable within one year | 42/48 | €15,351 | €4,824 | -€10,527 | -68.6% |
| Trade debts | 44 | €2,130 | €1,442 | -€689 | -32.3% |
| Suppliers | 440/4 | €2,130 | €1,442 | -€689 | -32.3% |
| Taxes, remuneration and social security | 45 | €1,035 | €1,395 | +€360 | +34.7% |
| Taxes | 450/3 | €1,035 | €1,395 | +€360 | +34.7% |
| Other amounts payable | 47/48 | €12,185 | €1,987 | -€10,198 | -83.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,651 | €9,632 | -€19 | -0.2% |
| Other operating charges | 640/8 | €753 | €1,178 | +€424 | +56.4% |
| Gross operating margin | 9900 | -€21,392 | -€21,265 | +€127 | +0.6% |
| Operating profit (loss) | 9901 | -€31,796 | -€32,074 | -€278 | -0.9% |
| Financial charges | 65/66B | €59 | €45 | -€14 | -24.3% |
| Recurring financial charges | 65 | €59 | €45 | -€14 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | -€31,856 | -€32,119 | -€264 | -0.8% |
| Income taxes | 67/77 | €128 | €141 | +€13 | +10.1% |
| Profit (loss) for the period | 9904 | -€31,984 | -€32,260 | -€277 | -0.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,984 | -€32,260 | -€277 | -0.9% |
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 9 October 2026 via checked.be.