DVKB: 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.
DVKB
Largest movements
- Cash +€52,317
up €52,317 (+227%), from €23,017 to €75,334
mainly Receivables within one year (+€29,761) and Net result for the year (+€7,642)
- Receivables within one year -€29,761
down €29,761 (-83.4%), from €35,678 to €5,917
of which Trade receivables: -€29,761
- Tangible fixed assets +€983
up €983 (+153%), from €642 to €1,625
- Reserves +€7,642
up €7,642 (+54.5%), from €14,014 to €21,656
- Other debts +€6,349
up €6,349 (+24.6%), from €25,832 to €32,181
- Tax, wage and social debts +€5,221
up €5,221 (+75.2%), from €6,944 to €12,165
of which Remuneration and social security: +€3,000
- Trade debts +€4,020
up €4,020 (+141%), from €2,852 to €6,872
- Gross operating margin -€8,304
down €8,304 (-42.3%), from €19,610 to €11,306
- Taxes -€2,179
down €2,179 (-40.7%), from €5,356 to €3,177
- Depreciation +€207
up €207 (+555%), from €37 to €245
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 | €59,643 | €82,875 | +€23,232 | +39.0% |
| Fixed assets | 21/28 | €642 | €1,625 | +€983 | +153% |
| Tangible fixed assets | 22/27 | €642 | €1,625 | +€983 | +153% |
| Furniture and vehicles | 24 | €642 | €1,625 | +€983 | +153% |
| Current assets | 29/58 | €59,002 | €81,250 | +€22,249 | +37.7% |
| Amounts receivable within one year | 40/41 | €35,678 | €5,917 | -€29,761 | -83.4% |
| Trade receivables | 40 | €35,678 | €5,917 | -€29,761 | -83.4% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €23,017 | €75,334 | +€52,317 | +227% |
| Deferred charges and accrued income | 490/1 | €307 | €0 | -€307 | -100% |
| Total equity and liabilities | 10/49 | €59,643 | €82,875 | +€23,232 | +39.0% |
| Equity | 10/15 | €24,014 | €31,656 | +€7,642 | +31.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €14,014 | €21,656 | +€7,642 | +54.5% |
| Distributable reserves | 133 | €14,014 | €21,656 | +€7,642 | +54.5% |
| Amounts payable | 17/49 | €35,629 | €51,219 | +€15,590 | +43.8% |
| Amounts payable within one year | 42/48 | €35,629 | €51,219 | +€15,590 | +43.8% |
| Trade debts | 44 | €2,852 | €6,872 | +€4,020 | +141% |
| Suppliers | 440/4 | €2,852 | €6,872 | +€4,020 | +141% |
| Taxes, remuneration and social security | 45 | €6,944 | €12,165 | +€5,221 | +75.2% |
| Taxes | 450/3 | €6,944 | €9,165 | +€2,221 | +32.0% |
| Remuneration and social security | 454/9 | €0 | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €25,832 | €32,181 | +€6,349 | +24.6% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37 | €245 | +€207 | +555% |
| Gross operating margin | 9900 | €19,610 | €11,306 | -€8,304 | -42.3% |
| Operating profit (loss) | 9901 | €19,572 | €11,062 | -€8,511 | -43.5% |
| Financial charges | 65/66B | €202 | €242 | +€41 | +20.2% |
| Recurring financial charges | 65 | €202 | €242 | +€41 | +20.2% |
| Profit (loss) for the period before taxes | 9903 | €19,371 | €10,819 | -€8,552 | -44.1% |
| Income taxes | 67/77 | €5,356 | €3,177 | -€2,179 | -40.7% |
| Profit (loss) for the period | 9904 | €14,014 | €7,642 | -€6,373 | -45.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,014 | €7,642 | -€6,373 | -45.5% |
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 24 October 2026 via checked.be.