DVL SC 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 SC Consulting
Largest movements
- Cash +€69,067
up €69,067 (+54.1%), from €127,606 to €196,673
mainly Net result for the year (+€53,044) and Investment in fixed assets (net) (+€6,079)
- Tangible fixed assets -€9,720
down €9,720 (-32.1%), from €30,317 to €20,597
of which Furniture and vehicles: -€11,426
- Receivables within one year -€2,578
down €2,578 (-13.2%), from €19,542 to €16,963
- Reserves +€53,000
up €53,000 (+33.3%), from €159,000 to €212,000
- Trade debts +€3,236
up €3,236 (+687%), from €471 to €3,707
- Gross operating margin -€38,147
down €38,147 (-33.8%), from €112,711 to €74,564
- Taxes -€7,131
down €7,131 (-31.5%), from €22,666 to €15,535
- Depreciation -€4,818
down €4,818 (-57.0%), from €8,460 to €3,641
- Other operating charges +€1,377
up €1,377 (+218%), from €633 to €2,010
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 | €178,912 | €237,350 | +€58,438 | +32.7% |
| Fixed assets | 21/28 | €30,567 | €20,847 | -€9,720 | -31.8% |
| Tangible fixed assets | 22/27 | €30,317 | €20,597 | -€9,720 | -32.1% |
| Plant, machinery and equipment | 23 | - | €1,706 | +€1,706 | |
| Furniture and vehicles | 24 | €30,317 | €18,891 | -€11,426 | -37.7% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €148,345 | €216,503 | +€68,158 | +45.9% |
| Amounts receivable within one year | 40/41 | €19,542 | €16,963 | -€2,578 | -13.2% |
| Trade receivables | 40 | €19,542 | €16,963 | -€2,578 | -13.2% |
| Cash at bank and in hand | 54/58 | €127,606 | €196,673 | +€69,067 | +54.1% |
| Deferred charges and accrued income | 490/1 | €1,198 | €2,866 | +€1,669 | +139% |
| Total equity and liabilities | 10/49 | €178,912 | €237,350 | +€58,438 | +32.7% |
| Equity | 10/15 | €162,313 | €215,357 | +€53,044 | +32.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €159,000 | €212,000 | +€53,000 | +33.3% |
| Distributable reserves | 133 | €159,000 | €212,000 | +€53,000 | +33.3% |
| Profit (loss) carried forward | 14 | €813 | €857 | +€44 | +5.4% |
| Amounts payable | 17/49 | €16,599 | €21,993 | +€5,394 | +32.5% |
| Amounts payable within one year | 42/48 | €16,599 | €21,558 | +€4,959 | +29.9% |
| Trade debts | 44 | €471 | €3,707 | +€3,236 | +687% |
| Suppliers | 440/4 | €471 | €3,707 | +€3,236 | +687% |
| Taxes, remuneration and social security | 45 | €14,965 | €17,282 | +€2,317 | +15.5% |
| Taxes | 450/3 | €14,965 | €17,282 | +€2,317 | +15.5% |
| Other amounts payable | 47/48 | €1,163 | €569 | -€594 | -51.1% |
| Accrued charges and deferred income | 492/3 | - | €435 | +€435 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,460 | €3,641 | -€4,818 | -57.0% |
| Other operating charges | 640/8 | €633 | €2,010 | +€1,377 | +218% |
| Gross operating margin | 9900 | €112,711 | €74,564 | -€38,147 | -33.8% |
| Operating profit (loss) | 9901 | €103,619 | €68,913 | -€34,706 | -33.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €67 | €334 | +€267 | +398% |
| Recurring financial charges | 65 | €67 | €334 | +€267 | +398% |
| Profit (loss) for the period before taxes | 9903 | €103,552 | €68,578 | -€34,973 | -33.8% |
| Income taxes | 67/77 | €22,666 | €15,535 | -€7,131 | -31.5% |
| Profit (loss) for the period | 9904 | €80,886 | €53,044 | -€27,842 | -34.4% |
| Profit (loss) for the period to be appropriated | 9905 | €80,886 | €53,044 | -€27,842 | -34.4% |
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 27 October 2026 via checked.be.