DVK Consulting: 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.
DVK Consulting
Largest movements
- Tangible fixed assets -€61,063
down €61,063 (-4.7%), from €1.3m to €1.2m
of which Land and buildings: -€52,042
- Cash -€58,764
down €58,764 (-29.3%), from €200,755 to €141,991
mainly Net result for the year (-€169,331) and Investment in fixed assets (net) (-€7,656)
- Profit (loss) carried forward -€169,331
down €169,331 (-25.3%), from -€670,012 to -€839,343
- Other debts +€53,525
up €53,525 (+62.8%), from €85,199 to €138,724
- Gross operating margin -€32,453
down €32,453 (-60.7%), from €53,471 to €21,018
- Depreciation +€8,472
up €8,472 (+14.1%), from €60,247 to €68,719
- Financial income -€1,783
down €1,783 (-51.3%), from €3,473 to €1,691
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 | €1,515,348 | €1,397,359 | -€117,990 | -7.8% |
| Fixed assets | 21/28 | €1,305,871 | €1,244,808 | -€61,063 | -4.7% |
| Tangible fixed assets | 22/27 | €1,305,871 | €1,244,808 | -€61,063 | -4.7% |
| Land and buildings | 22 | €1,261,360 | €1,209,318 | -€52,042 | -4.1% |
| Furniture and vehicles | 24 | €44,511 | €35,490 | -€9,021 | -20.3% |
| Current assets | 29/58 | €209,478 | €152,551 | -€56,927 | -27.2% |
| Amounts receivable within one year | 40/41 | €5,863 | €9,032 | +€3,169 | +54.1% |
| Trade receivables | 40 | €5,863 | €7,768 | +€1,905 | +32.5% |
| Other amounts receivable | 41 | - | €1,264 | +€1,264 | |
| Cash at bank and in hand | 54/58 | €200,755 | €141,991 | -€58,764 | -29.3% |
| Deferred charges and accrued income | 490/1 | €2,860 | €1,528 | -€1,333 | -46.6% |
| Total equity and liabilities | 10/49 | €1,515,348 | €1,397,359 | -€117,990 | -7.8% |
| Equity | 10/15 | -€655,752 | -€825,083 | -€169,331 | -25.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€670,012 | -€839,343 | -€169,331 | -25.3% |
| Provisions and deferred taxes | 16 | €1,322,179 | €1,327,091 | +€4,912 | +0.4% |
| Provisions for liabilities and charges | 160/5 | €1,322,179 | €1,327,091 | +€4,912 | +0.4% |
| Other liabilities and charges | 164/5 | €1,322,179 | €1,327,091 | +€4,912 | +0.4% |
| Amounts payable | 17/49 | €848,922 | €895,351 | +€46,429 | +5.5% |
| Amounts payable after more than one year | 17 | €750,000 | €750,000 | = | 0.0% |
| Financial debts | 170/4 | €750,000 | €750,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €98,869 | €145,296 | +€46,427 | +47.0% |
| Trade debts | 44 | €10,929 | €6,072 | -€4,857 | -44.4% |
| Suppliers | 440/4 | €10,929 | €6,072 | -€4,857 | -44.4% |
| Taxes, remuneration and social security | 45 | €2,741 | €500 | -€2,241 | -81.8% |
| Taxes | 450/3 | €2,741 | €500 | -€2,241 | -81.8% |
| Other amounts payable | 47/48 | €85,199 | €138,724 | +€53,525 | +62.8% |
| Accrued charges and deferred income | 492/3 | €53 | €55 | +€2 | +3.7% |
| Non-recurring operating income | 76A | €0 | €5,000 | +€5,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,247 | €68,719 | +€8,472 | +14.1% |
| Other operating charges | 640/8 | €5,718 | €5,557 | -€160 | -2.8% |
| Gross operating margin | 9900 | €53,471 | €21,018 | -€32,453 | -60.7% |
| Operating profit (loss) | 9901 | -€12,493 | -€53,258 | -€40,764 | -326% |
| Financial income | 75/76B | €3,473 | €1,691 | -€1,783 | -51.3% |
| Recurring financial income | 75 | €3,473 | €1,691 | -€1,783 | -51.3% |
| Financial charges | 65/66B | €116,737 | €117,264 | +€527 | +0.5% |
| Recurring financial charges | 65 | €116,737 | €117,264 | +€527 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | -€125,757 | -€168,831 | -€43,074 | -34.3% |
| Income taxes | 67/77 | €370 | €500 | +€130 | +35.0% |
| Profit (loss) for the period | 9904 | -€126,127 | -€169,331 | -€43,204 | -34.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€126,127 | -€169,331 | -€43,204 | -34.3% |
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 21 October 2026 via checked.be.