DVIT: 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.
DVIT
Largest movements
- Receivables within one year +€243,760
up €243,760 (+8.1%), from €3.0m to €3.3m
of which Other amounts receivable: +€519,018
- Cash +€142,234
up €142,234 (+114.9%), from €123,836 to €266,070
mainly Net result for the year (+€557,069) and Other debts (+€236,583)
- Other debts +€236,583
up €236,583 (+85.9%), from €275,371 to €511,954
- Accrued charges and deferred income +€118,809
up €118,809 (+25.4%), from €467,692 to €586,501
- Reserves +€55,164
up €55,164 (+2.9%), from €1.9m to €2.0m
- Gross operating margin +€260,421
up €260,421 (+20.8%), from €1.3m to €1.5m
- Taxes +€53,525
up €53,525 (+37.6%), from €142,351 to €195,876
- Staff costs +€24,642
up €24,642 (+3.1%), from €800,267 to €824,909
- Financial income +€15,117
up €15,117 (+17.9%), from €84,441 to €99,558
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 | €3,367,571 | €3,775,428 | +€407,857 | +12.1% |
| Fixed assets | 21/28 | €13,019 | €32,669 | +€19,650 | +150.9% |
| Tangible fixed assets | 22/27 | €13,019 | €32,669 | +€19,650 | +150.9% |
| Plant, machinery and equipment | 23 | €1,678 | €1,290 | -€388 | -23.1% |
| Furniture and vehicles | 24 | €11,341 | €26,632 | +€15,291 | +134.8% |
| Other tangible fixed assets | 26 | - | €4,747 | +€4,747 | |
| Current assets | 29/58 | €3,354,552 | €3,742,759 | +€388,207 | +11.6% |
| Stocks and contracts in progress | 3 | €80,472 | €66,119 | -€14,353 | -17.8% |
| Stocks | 30/36 | €80,472 | €66,119 | -€14,353 | -17.8% |
| Amounts receivable within one year | 40/41 | €3,013,227 | €3,256,987 | +€243,760 | +8.1% |
| Trade receivables | 40 | €784,043 | €508,785 | -€275,258 | -35.1% |
| Other amounts receivable | 41 | €2,229,184 | €2,748,202 | +€519,018 | +23.3% |
| Cash at bank and in hand | 54/58 | €123,836 | €266,070 | +€142,234 | +114.9% |
| Deferred charges and accrued income | 490/1 | €137,017 | €153,583 | +€16,566 | +12.1% |
| Total equity and liabilities | 10/49 | €3,367,571 | €3,775,428 | +€407,857 | +12.1% |
| Equity | 10/15 | €1,957,332 | €2,012,496 | +€55,164 | +2.8% |
| 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 | €1,895,832 | €1,950,996 | +€55,164 | +2.9% |
| Non-distributable reserves | 130/1 | €1,895,832 | €1,950,996 | +€55,164 | +2.9% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Financial assistance | 1313 | €1,889,682 | €1,944,846 | +€55,164 | +2.9% |
| Amounts payable | 17/49 | €1,410,239 | €1,762,932 | +€352,693 | +25.0% |
| Amounts payable within one year | 42/48 | €942,547 | €1,176,431 | +€233,884 | +24.8% |
| Trade debts | 44 | €479,911 | €470,801 | -€9,110 | -1.9% |
| Suppliers | 440/4 | €479,911 | €470,801 | -€9,110 | -1.9% |
| Taxes, remuneration and social security | 45 | €187,265 | €193,676 | +€6,411 | +3.4% |
| Taxes | 450/3 | €94,983 | €85,460 | -€9,523 | -10.0% |
| Remuneration and social security | 454/9 | €92,282 | €108,216 | +€15,934 | +17.3% |
| Other amounts payable | 47/48 | €275,371 | €511,954 | +€236,583 | +85.9% |
| Accrued charges and deferred income | 492/3 | €467,692 | €586,501 | +€118,809 | +25.4% |
| Non-recurring operating income | 76A | €2,000 | - | -€2,000 | |
| Remuneration, social security and pensions | 62 | €800,267 | €824,909 | +€24,642 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,271 | €7,586 | +€3,315 | +77.6% |
| Other operating charges | 640/8 | €3,537 | €4,028 | +€491 | +13.9% |
| Non-recurring operating charges | 66A | €369 | - | -€369 | |
| Gross operating margin | 9900 | €1,250,531 | €1,510,952 | +€260,421 | +20.8% |
| Operating profit (loss) | 9901 | €442,087 | €674,429 | +€232,342 | +52.6% |
| Financial income | 75/76B | €84,441 | €99,558 | +€15,117 | +17.9% |
| Recurring financial income | 75 | €84,441 | €99,558 | +€15,117 | +17.9% |
| Financial charges | 65/66B | €28,749 | €21,042 | -€7,707 | -26.8% |
| Recurring financial charges | 65 | €28,749 | €21,042 | -€7,707 | -26.8% |
| Profit (loss) for the period before taxes | 9903 | €497,779 | €752,945 | +€255,166 | +51.3% |
| Income taxes | 67/77 | €142,351 | €195,876 | +€53,525 | +37.6% |
| Profit (loss) for the period | 9904 | €355,428 | €557,069 | +€201,641 | +56.7% |
| Profit (loss) for the period to be appropriated | 9905 | €355,428 | €557,069 | +€201,641 | +56.7% |
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 6 October 2026 via checked.be.