DVL Gestion: 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 Gestion
Largest movements
- Cash +€10,541
up €10,541 (+2,879%), from €366 to €10,907
mainly Net result for the year (+€16,124) and Trade debts (+€787)
- Receivables within one year +€1,377
up €1,377 (+5.1%), from €27,103 to €28,480
of which Other amounts receivable: +€13,574
- Reserves +€15,291
up €15,291 (+123%), from €12,472 to €27,763
- Tax, wage and social debts -€3,787
down €3,787 (-36.0%), from €10,522 to €6,735
of which Remuneration and social security: -€3,650
- Trade debts +€787
up €787 (+29.2%), from €2,695 to €3,482
- Gross operating margin +€4,752
up €4,752 (+21.0%), from €22,595 to €27,347
- Taxes +€2,315
up €2,315 (+38.3%), from €6,042 to €8,357
- Other operating charges -€1,059
down €1,059 (-67.0%), from €1,582 to €523
- Financial charges +€1,003
up €1,003 (+59.8%), from €1,677 to €2,680
- Financial income +€299
up €299 (+808%), from €37 to €336
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 | €29,548 | €41,813 | +€12,264 | +41.5% |
| Current assets | 29/58 | €29,548 | €41,813 | +€12,264 | +41.5% |
| Amounts receivable within one year | 40/41 | €27,103 | €28,480 | +€1,377 | +5.1% |
| Trade receivables | 40 | €25,918 | €13,721 | -€12,197 | -47.1% |
| Other amounts receivable | 41 | €1,185 | €14,759 | +€13,574 | +1,145% |
| Cash at bank and in hand | 54/58 | €366 | €10,907 | +€10,541 | +2,879% |
| Deferred charges and accrued income | 490/1 | €2,079 | €2,426 | +€347 | +16.7% |
| Total equity and liabilities | 10/49 | €29,548 | €41,813 | +€12,264 | +41.5% |
| Equity | 10/15 | €15,472 | €30,763 | +€15,291 | +98.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €12,472 | €27,763 | +€15,291 | +123% |
| Distributable reserves | 133 | €12,472 | €27,763 | +€15,291 | +123% |
| Amounts payable | 17/49 | €14,076 | €11,049 | -€3,027 | -21.5% |
| Amounts payable within one year | 42/48 | €14,076 | €11,049 | -€3,027 | -21.5% |
| Trade debts | 44 | €2,695 | €3,482 | +€787 | +29.2% |
| Suppliers | 440/4 | €2,695 | €3,482 | +€787 | +29.2% |
| Taxes, remuneration and social security | 45 | €10,522 | €6,735 | -€3,787 | -36.0% |
| Taxes | 450/3 | €6,872 | €6,735 | -€137 | -2.0% |
| Remuneration and social security | 454/9 | €3,650 | - | -€3,650 | |
| Other amounts payable | 47/48 | €859 | €833 | -€26 | -3.0% |
| Other operating charges | 640/8 | €1,582 | €523 | -€1,059 | -67.0% |
| Gross operating margin | 9900 | €22,595 | €27,347 | +€4,752 | +21.0% |
| Operating profit (loss) | 9901 | €21,013 | €26,824 | +€5,811 | +27.7% |
| Financial income | 75/76B | €37 | €336 | +€299 | +808% |
| Recurring financial income | 75 | €37 | €336 | +€299 | +808% |
| Financial charges | 65/66B | €1,677 | €2,680 | +€1,003 | +59.8% |
| Recurring financial charges | 65 | €1,677 | €2,680 | +€1,003 | +59.8% |
| Profit (loss) for the period before taxes | 9903 | €19,374 | €24,481 | +€5,107 | +26.4% |
| Income taxes | 67/77 | €6,042 | €8,357 | +€2,315 | +38.3% |
| Profit (loss) for the period | 9904 | €13,331 | €16,124 | +€2,792 | +20.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,331 | €16,124 | +€2,792 | +20.9% |
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 26 October 2026 via checked.be.