DVLIT: 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.
DVLIT
Largest movements
- Cash +€86,363
up €86,363 (+472.3%), from €18,284 to €104,647
mainly Net result for the year (+€74,259) and Tax, wage and social debts (+€20,283)
- Current investments +€5,016
up €5,016 (+11.1%), from €45,000 to €50,016
- Receivables within one year +€2,061
up €2,061 (+6.9%), from €29,804 to €31,865
of which Trade receivables: +€1,842
- Profit (loss) carried forward +€74,259
up €74,259 (+105.7%), from €70,283 to €144,542
- Tax, wage and social debts +€20,283
up €20,283 (+95.8%), from €21,182 to €41,465
of which Taxes: +€20,283
- Gross operating margin +€10,104
up €10,104 (+12.1%), from €83,240 to €93,344
- Taxes +€2,204
up €2,204 (+12.9%), from €17,026 to €19,230
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 | €97,229 | €190,663 | +€93,434 | +96.1% |
| Fixed assets | 21/28 | €3,463 | €3,087 | -€376 | -10.8% |
| Tangible fixed assets | 22/27 | €3,463 | €3,087 | -€376 | -10.8% |
| Plant, machinery and equipment | 23 | €3,463 | €3,087 | -€376 | -10.8% |
| Current assets | 29/58 | €93,766 | €187,575 | +€93,809 | +100.0% |
| Amounts receivable within one year | 40/41 | €29,804 | €31,865 | +€2,061 | +6.9% |
| Trade receivables | 40 | €29,439 | €31,280 | +€1,842 | +6.3% |
| Other amounts receivable | 41 | €365 | €585 | +€220 | +60.1% |
| Current investments | 50/53 | €45,000 | €50,016 | +€5,016 | +11.1% |
| Cash at bank and in hand | 54/58 | €18,284 | €104,647 | +€86,363 | +472.3% |
| Deferred charges and accrued income | 490/1 | €678 | €1,047 | +€369 | +54.4% |
| Total equity and liabilities | 10/49 | €97,229 | €190,663 | +€93,434 | +96.1% |
| Equity | 10/15 | €73,283 | €147,542 | +€74,259 | +101.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,283 | €144,542 | +€74,259 | +105.7% |
| Amounts payable | 17/49 | €23,946 | €43,121 | +€19,174 | +80.1% |
| Amounts payable within one year | 42/48 | €22,917 | €43,121 | +€20,203 | +88.2% |
| Trade debts | 44 | €0 | €1,656 | +€1,656 | |
| Suppliers | 440/4 | €0 | €1,656 | +€1,656 | |
| Taxes, remuneration and social security | 45 | €21,182 | €41,465 | +€20,283 | +95.8% |
| Taxes | 450/3 | €21,182 | €41,465 | +€20,283 | +95.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,735 | €0 | -€1,735 | -100.0% |
| Accrued charges and deferred income | 492/3 | €1,029 | €0 | -€1,029 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €295 | €376 | +€81 | +27.5% |
| Other operating charges | 640/8 | €149 | €101 | -€48 | -32.2% |
| Gross operating margin | 9900 | €83,240 | €93,344 | +€10,104 | +12.1% |
| Operating profit (loss) | 9901 | €82,796 | €92,867 | +€10,071 | +12.2% |
| Financial income | 75/76B | - | €623 | +€623 | |
| Recurring financial income | 75 | - | €623 | +€623 | |
| Financial charges | 65/66B | €42 | €0 | -€42 | -98.9% |
| Recurring financial charges | 65 | €42 | €0 | -€42 | -98.9% |
| Profit (loss) for the period before taxes | 9903 | €82,754 | €93,489 | +€10,736 | +13.0% |
| Income taxes | 67/77 | €17,026 | €19,230 | +€2,204 | +12.9% |
| Profit (loss) for the period | 9904 | €65,727 | €74,259 | +€8,532 | +13.0% |
| Profit (loss) for the period to be appropriated | 9905 | €65,727 | €74,259 | +€8,532 | +13.0% |
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 8 October 2026 via checked.be.