DVL 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.
DVL CONSULTING
Largest movements
- Receivables within one year +€137,039
up €137,039 (+29.3%), from €468,441 to €605,480
of which Other amounts receivable: +€135,052
- Cash +€26,204
up €26,204 (+135%), from €19,446 to €45,650
mainly Net result for the year (+€178,309) and Depreciation (+€13,138)
- Reserves +€178,309
up €178,309 (+47.4%), from €376,279 to €554,588
- Tax, wage and social debts -€15,847
down €15,847 (-18.8%), from €84,191 to €68,345
of which Taxes: -€23,255
- Taxes +€13,512
up €13,512 (+20.7%), from €65,281 to €78,792
- Staff costs +€7,397
up €7,397 (+18.3%), from €40,358 to €47,755
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 | €538,453 | €693,658 | +€155,205 | +28.8% |
| Fixed assets | 21/28 | €49,137 | €42,253 | -€6,884 | -14.0% |
| Tangible fixed assets | 22/27 | €49,137 | €42,253 | -€6,884 | -14.0% |
| Plant, machinery and equipment | 23 | €25,928 | €22,199 | -€3,729 | -14.4% |
| Furniture and vehicles | 24 | €1,031 | €708 | -€323 | -31.3% |
| Other tangible fixed assets | 26 | €22,178 | €19,346 | -€2,832 | -12.8% |
| Current assets | 29/58 | €489,316 | €651,405 | +€162,089 | +33.1% |
| Amounts receivable within one year | 40/41 | €468,441 | €605,480 | +€137,039 | +29.3% |
| Trade receivables | 40 | €98,780 | €100,767 | +€1,988 | +2.0% |
| Other amounts receivable | 41 | €369,661 | €504,713 | +€135,052 | +36.5% |
| Cash at bank and in hand | 54/58 | €19,446 | €45,650 | +€26,204 | +135% |
| Deferred charges and accrued income | 490/1 | €1,429 | €275 | -€1,154 | -80.8% |
| Total equity and liabilities | 10/49 | €538,453 | €693,658 | +€155,205 | +28.8% |
| Equity | 10/15 | €432,079 | €610,388 | +€178,309 | +41.3% |
| Contributions | 10/11 | €55,800 | €55,800 | = | 0.0% |
| Reserves | 13 | €376,279 | €554,588 | +€178,309 | +47.4% |
| Distributable reserves | 133 | €376,279 | €554,588 | +€178,309 | +47.4% |
| Amounts payable | 17/49 | €106,374 | €83,271 | -€23,103 | -21.7% |
| Amounts payable within one year | 42/48 | €106,099 | €83,271 | -€22,828 | -21.5% |
| Current portion of amounts payable after more than one year | 42 | €4,210 | - | -€4,210 | |
| Trade debts | 44 | €17,698 | €14,926 | -€2,772 | -15.7% |
| Suppliers | 440/4 | €17,698 | €14,926 | -€2,772 | -15.7% |
| Taxes, remuneration and social security | 45 | €84,191 | €68,345 | -€15,847 | -18.8% |
| Taxes | 450/3 | €75,877 | €52,622 | -€23,255 | -30.6% |
| Remuneration and social security | 454/9 | €8,314 | €15,723 | +€7,409 | +89.1% |
| Accrued charges and deferred income | 492/3 | €275 | - | -€275 | |
| Remuneration, social security and pensions | 62 | €40,358 | €47,755 | +€7,397 | +18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,857 | €13,138 | -€1,719 | -11.6% |
| Other operating charges | 640/8 | €5,531 | €4,040 | -€1,492 | -27.0% |
| Gross operating margin | 9900 | €300,968 | €300,052 | -€916 | -0.3% |
| Operating profit (loss) | 9901 | €240,222 | €235,120 | -€5,102 | -2.1% |
| Financial income | 75/76B | €21,971 | €23,750 | +€1,780 | +8.1% |
| Recurring financial income | 75 | €21,971 | €23,750 | +€1,780 | +8.1% |
| Financial charges | 65/66B | €1,841 | €1,769 | -€72 | -3.9% |
| Recurring financial charges | 65 | €1,841 | €1,769 | -€72 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €260,352 | €257,101 | -€3,251 | -1.2% |
| Income taxes | 67/77 | €65,281 | €78,792 | +€13,512 | +20.7% |
| Profit (loss) for the period | 9904 | €195,071 | €178,309 | -€16,762 | -8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €195,071 | €178,309 | -€16,762 | -8.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.