DVIT-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.
DVIT-CONSULT
Largest movements
- Tangible fixed assets -€40,288
down €40,288 (-4.9%), from €830,178 to €789,889
of which Land and buildings: -€37,587
- Cash -€20,007
down €20,007 (-11.0%), from €181,603 to €161,596
mainly Debts after one year (-€54,552) and Contributions, distributions and other (-€50,426)
- Receivables within one year +€18,694
up €18,694 (+20.0%), from €93,581 to €112,275
of which Trade receivables: +€18,774
- Debts after one year -€54,552
down €54,552 (-85.7%), from €63,619 to €9,067
- Other debts +€43,108
up €43,108 (+83.5%), from €51,653 to €94,761
- Reserves -€25,359
down €25,359 (-2.9%), from €868,029 to €842,670
of which Distributable reserves: -€25,359
- Short-term financial debts -€13,470
down €13,470 (-61.5%), from €21,889 to €8,419
of which Other loans: -€20,747
- Taxes +€21,895
up €21,895, from -€8,142 to €13,753
- Depreciation -€13,000
down €13,000 (-21.7%), from €59,988 to €46,987
- Financial income -€12,681
down €12,681 (-69.5%), from €18,239 to €5,558
- Gross operating margin +€8,521
up €8,521 (+10.3%), from €82,980 to €91,501
- Financial charges -€7,406
down €7,406 (-46.6%), from €15,884 to €8,478
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.
Derived cash bridge
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 | €1,316,078 | €1,273,893 | -€42,185 | -3.2% |
| Fixed assets | 21/28 | €830,178 | €789,889 | -€40,288 | -4.9% |
| Tangible fixed assets | 22/27 | €830,178 | €789,889 | -€40,288 | -4.9% |
| Land and buildings | 22 | €785,333 | €747,746 | -€37,587 | -4.8% |
| Plant, machinery and equipment | 23 | €6,621 | €12,402 | +€5,780 | +87.3% |
| Furniture and vehicles | 24 | €38,224 | €29,742 | -€8,482 | -22.2% |
| Current assets | 29/58 | €485,901 | €484,004 | -€1,897 | -0.4% |
| Amounts receivable within one year | 40/41 | €93,581 | €112,275 | +€18,694 | +20.0% |
| Trade receivables | 40 | €12,747 | €31,522 | +€18,774 | +147% |
| Other amounts receivable | 41 | €80,834 | €80,753 | -€81 | -0.1% |
| Current investments | 50/53 | €200,000 | €200,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €181,603 | €161,596 | -€20,007 | -11.0% |
| Deferred charges and accrued income | 490/1 | €10,717 | €10,132 | -€584 | -5.5% |
| Total equity and liabilities | 10/49 | €1,316,078 | €1,273,893 | -€42,185 | -3.2% |
| Equity | 10/15 | €1,098,108 | €1,070,355 | -€27,753 | -2.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €868,029 | €842,670 | -€25,359 | -2.9% |
| Tax-exempt reserves | 132 | €56,250 | €56,250 | = | 0.0% |
| Distributable reserves | 133 | €811,779 | €786,420 | -€25,359 | -3.1% |
| Profit (loss) carried forward | 14 | €199,381 | €199,381 | = | 0.0% |
| Investment grants | 15 | €12,097 | €9,703 | -€2,394 | -19.8% |
| Amounts payable | 17/49 | €217,971 | €203,538 | -€14,432 | -6.6% |
| Amounts payable after more than one year | 17 | €63,619 | €9,067 | -€54,552 | -85.7% |
| Financial debts | 170/4 | €63,619 | €9,067 | -€54,552 | -85.7% |
| Amounts payable within one year | 42/48 | €147,694 | €187,093 | +€39,400 | +26.7% |
| Current portion of amounts payable after more than one year | 42 | €63,518 | €54,552 | -€8,965 | -14.1% |
| Financial debts | 43 | €21,889 | €8,419 | -€13,470 | -61.5% |
| Credit institutions | 430/8 | €1,056 | €8,333 | +€7,278 | +689% |
| Other loans | 439 | €20,833 | €86 | -€20,747 | -99.6% |
| Trade debts | 44 | €10,392 | €20,732 | +€10,341 | +99.5% |
| Suppliers | 440/4 | €10,392 | €20,732 | +€10,341 | +99.5% |
| Taxes, remuneration and social security | 45 | €242 | €8,629 | +€8,387 | +3,462% |
| Taxes | 450/3 | €242 | €8,629 | +€8,387 | +3,462% |
| Other amounts payable | 47/48 | €51,653 | €94,761 | +€43,108 | +83.5% |
| Accrued charges and deferred income | 492/3 | €6,658 | €7,378 | +€720 | +10.8% |
| Remuneration, social security and pensions | 62 | -€300 | €0 | +€300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,988 | €46,987 | -€13,000 | -21.7% |
| Other operating charges | 640/8 | €7,498 | €5,167 | -€2,331 | -31.1% |
| Gross operating margin | 9900 | €82,980 | €91,501 | +€8,521 | +10.3% |
| Operating profit (loss) | 9901 | €15,796 | €39,346 | +€23,551 | +149% |
| Financial income | 75/76B | €18,239 | €5,558 | -€12,681 | -69.5% |
| Recurring financial income | 75 | €18,239 | €5,558 | -€12,681 | -69.5% |
| Financial charges | 65/66B | €15,884 | €8,478 | -€7,406 | -46.6% |
| Recurring financial charges | 65 | €15,884 | €8,478 | -€7,406 | -46.6% |
| Profit (loss) for the period before taxes | 9903 | €18,151 | €36,426 | +€18,275 | +101% |
| Income taxes | 67/77 | -€8,142 | €13,753 | +€21,895 | |
| Profit (loss) for the period | 9904 | €26,293 | €22,674 | -€3,619 | -13.8% |
| Profit (loss) for the period to be appropriated | 9905 | €26,293 | €22,674 | -€3,619 | -13.8% |
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 13 October 2026 via checked.be.