DVLPIT: 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.
DVLPIT
Largest movements
- Receivables after one year -€51,500
no longer reported in 2025 (was €51,500)
- Current investments -€40,000
no longer reported in 2025 (was €40,000)
- Cash +€10,725
up €10,725 (+19.8%), from €54,043 to €64,767
mainly Net result for the year (+€99,067) and Other debts (+€73,572)
- Receivables within one year +€1,960
up €1,960 (+5.3%), from €37,244 to €39,204
- Profit (loss) carried forward -€136,454
down €136,454 (-90.7%), from €150,521 to €14,067
- Other debts +€73,572
up €73,572 (+2586.5%), from €2,844 to €76,417
- Tax, wage and social debts -€15,392
down €15,392 (-48.5%), from €31,726 to €16,333
of which Taxes: -€14,367
- Gross operating margin +€33,583
up €33,583 (+36.7%), from €91,628 to €125,211
- Taxes +€9,273
up €9,273 (+47.5%), from €19,538 to €28,811
- Financial income +€2,686
up €2,686 (+171.7%), from €1,565 to €4,251
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 | €186,153 | €106,964 | -€79,189 | -42.5% |
| Fixed assets | 21/28 | €1,306 | €841 | -€465 | -35.6% |
| Tangible fixed assets | 22/27 | €1,306 | €841 | -€465 | -35.6% |
| Plant, machinery and equipment | 23 | €701 | €449 | -€252 | -36.0% |
| Furniture and vehicles | 24 | €605 | €392 | -€213 | -35.2% |
| Current assets | 29/58 | €184,847 | €106,123 | -€78,724 | -42.6% |
| Amounts receivable after more than one year | 29 | €51,500 | - | -€51,500 | |
| Other amounts receivable | 291 | €51,500 | - | -€51,500 | |
| Amounts receivable within one year | 40/41 | €37,244 | €39,204 | +€1,960 | +5.3% |
| Trade receivables | 40 | €37,244 | €39,204 | +€1,960 | +5.3% |
| Current investments | 50/53 | €40,000 | - | -€40,000 | |
| Cash at bank and in hand | 54/58 | €54,043 | €64,767 | +€10,725 | +19.8% |
| Deferred charges and accrued income | 490/1 | €2,061 | €2,152 | +€91 | +4.4% |
| Total equity and liabilities | 10/49 | €186,153 | €106,964 | -€79,189 | -42.5% |
| Equity | 10/15 | €150,621 | €14,167 | -€136,454 | -90.6% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €150,521 | €14,067 | -€136,454 | -90.7% |
| Amounts payable | 17/49 | €35,532 | €92,796 | +€57,265 | +161.2% |
| Amounts payable within one year | 42/48 | €35,532 | €92,796 | +€57,265 | +161.2% |
| Trade debts | 44 | €962 | €47 | -€915 | -95.2% |
| Suppliers | 440/4 | €962 | €47 | -€915 | -95.2% |
| Taxes, remuneration and social security | 45 | €31,726 | €16,333 | -€15,392 | -48.5% |
| Taxes | 450/3 | €29,551 | €15,183 | -€14,367 | -48.6% |
| Remuneration and social security | 454/9 | €2,175 | €1,150 | -€1,025 | -47.1% |
| Other amounts payable | 47/48 | €2,844 | €76,417 | +€73,572 | +2586.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €465 | €465 | = | 0.0% |
| Other operating charges | 640/8 | €441 | €1,036 | +€595 | +134.9% |
| Gross operating margin | 9900 | €91,628 | €125,211 | +€33,583 | +36.7% |
| Operating profit (loss) | 9901 | €90,722 | €123,710 | +€32,988 | +36.4% |
| Financial income | 75/76B | €1,565 | €4,251 | +€2,686 | +171.7% |
| Recurring financial income | 75 | €1,565 | €4,251 | +€2,686 | +171.7% |
| Financial charges | 65/66B | €569 | €83 | -€486 | -85.4% |
| Recurring financial charges | 65 | €569 | €83 | -€486 | -85.4% |
| Profit (loss) for the period before taxes | 9903 | €91,718 | €127,879 | +€36,161 | +39.4% |
| Income taxes | 67/77 | €19,538 | €28,811 | +€9,273 | +47.5% |
| Profit (loss) for the period | 9904 | €72,180 | €99,067 | +€26,887 | +37.3% |
| Profit (loss) for the period to be appropriated | 9905 | €72,180 | €99,067 | +€26,887 | +37.3% |
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 10 October 2026 via checked.be.