DVLC SOINS: what changed
Two fiscal 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.
DVLC SOINS
Largest movements
- Cash +€49,952
up €49,952 (+342.7%), from €14,576 to €64,528
mainly Net result for the year (+€64,200) and Other debts (+€59,965)
- Receivables after one year +€33,018
up €33,018 (+82.0%), from €40,283 to €73,301
- Deferred charges and accrued income -€11,747
down €11,747 (-90.3%), from €13,012 to €1,265
- Tangible fixed assets -€7,752
down €7,752 (-35.1%), from €22,115 to €14,362
of which Furniture and vehicles: -€6,551
- Receivables within one year -€4,738
down €4,738 (-76.3%), from €6,206 to €1,468
- Other debts +€59,965
new in 2025: €59,965
- Current portion of long-term debt -€7,716
no longer reported in 2025 (was €7,716)
- Profit (loss) carried forward +€4,235
new in 2025: €4,235
- Trade debts +€2,148
up €2,148 (+1771.8%), from €121 to €2,270
- Gross operating margin +€53,953
up €53,953 (+141.1%), from €38,245 to €92,198
- Taxes +€9,538
up €9,538 (+116.4%), from €8,194 to €17,732
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.
Cash bridge derived
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 | €96,191 | €154,925 | +€58,734 | +61.1% |
| Fixed assets | 21/28 | €22,115 | €14,362 | -€7,752 | -35.1% |
| Tangible fixed assets | 22/27 | €22,115 | €14,362 | -€7,752 | -35.1% |
| Plant, machinery and equipment | 23 | €1,327 | €901 | -€425 | -32.0% |
| Furniture and vehicles | 24 | €14,433 | €7,883 | -€6,551 | -45.4% |
| Other tangible fixed assets | 26 | €6,355 | €5,578 | -€777 | -12.2% |
| Current assets | 29/58 | €74,077 | €140,562 | +€66,486 | +89.8% |
| Amounts receivable after more than one year | 29 | €40,283 | €73,301 | +€33,018 | +82.0% |
| Other amounts receivable | 291 | €40,283 | €73,301 | +€33,018 | +82.0% |
| Amounts receivable within one year | 40/41 | €6,206 | €1,468 | -€4,738 | -76.3% |
| Other amounts receivable | 41 | €6,206 | €1,468 | -€4,738 | -76.3% |
| Cash at bank and in hand | 54/58 | €14,576 | €64,528 | +€49,952 | +342.7% |
| Deferred charges and accrued income | 490/1 | €13,012 | €1,265 | -€11,747 | -90.3% |
| Total equity and liabilities | 10/49 | €96,191 | €154,925 | +€58,734 | +61.1% |
| Equity | 10/15 | €88,289 | €92,524 | +€4,235 | +4.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €85,289 | €85,289 | = | 0.0% |
| Distributable reserves | 133 | €85,289 | €85,289 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €4,235 | +€4,235 | |
| Amounts payable | 17/49 | €7,902 | €62,401 | +€54,498 | +689.6% |
| Amounts payable within one year | 42/48 | €7,837 | €62,234 | +€54,397 | +694.1% |
| Current portion of amounts payable after more than one year | 42 | €7,716 | - | -€7,716 | |
| Trade debts | 44 | €121 | €2,270 | +€2,148 | +1771.8% |
| Suppliers | 440/4 | €121 | €2,270 | +€2,148 | +1771.8% |
| Other amounts payable | 47/48 | - | €59,965 | +€59,965 | |
| Accrued charges and deferred income | 492/3 | €66 | €167 | +€101 | +153.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,935 | €10,221 | +€286 | +2.9% |
| Other operating charges | 640/8 | €706 | €572 | -€133 | -18.9% |
| Gross operating margin | 9900 | €38,245 | €92,198 | +€53,953 | +141.1% |
| Operating profit (loss) | 9901 | €27,604 | €81,404 | +€53,800 | +194.9% |
| Financial income | 75/76B | €993 | €1,059 | +€66 | +6.7% |
| Recurring financial income | 75 | €993 | €1,059 | +€66 | +6.7% |
| Financial charges | 65/66B | €746 | €532 | -€215 | -28.8% |
| Recurring financial charges | 65 | €746 | €532 | -€215 | -28.8% |
| Profit (loss) for the period before taxes | 9903 | €27,850 | €81,931 | +€54,081 | +194.2% |
| Income taxes | 67/77 | €8,194 | €17,732 | +€9,538 | +116.4% |
| Profit (loss) for the period | 9904 | €19,656 | €64,200 | +€44,544 | +226.6% |
| Profit (loss) for the period to be appropriated | 9905 | €19,656 | €64,200 | +€44,544 | +226.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.