DVLV 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.
DVLV Consulting
Largest movements
- Receivables within one year +€5,188
up €5,188 (+58.0%), from €8,940 to €14,128
of which Trade receivables: +€5,249
- Deferred charges and accrued income -€3,748
down €3,748 (-50.5%), from €7,424 to €3,676
- Cash -€3,273
down €3,273 (-50.0%), from €6,548 to €3,275
mainly Receivables within one year (-€5,188) and Trade debts (-€2,615)
- Tangible fixed assets +€339
up €339 (+49.6%), from €684 to €1,024
- Trade debts -€2,615
down €2,615 (-91.0%), from €2,875 to €260
- Profit (loss) carried forward +€1,272
up €1,272 (+20.1%), from €6,321 to €7,593
- Other debts -€406
down €406 (-6.9%), from €5,874 to €5,468
- Tax, wage and social debts +€400
up €400 (+7.4%), from €5,382 to €5,782
of which Taxes: +€2,455
- Gross operating margin +€5,713
up €5,713 (+1,444%), from €396 to €6,109
- Depreciation -€470
down €470 (-37.6%), from €1,248 to €778
- Other operating charges -€95
down €95 (-11.1%), from €854 to €759
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 | €23,596 | €22,103 | -€1,493 | -6.3% |
| Fixed assets | 21/28 | €684 | €1,024 | +€339 | +49.6% |
| Tangible fixed assets | 22/27 | €684 | €1,024 | +€339 | +49.6% |
| Furniture and vehicles | 24 | €684 | €1,024 | +€339 | +49.6% |
| Current assets | 29/58 | €22,912 | €21,079 | -€1,833 | -8.0% |
| Amounts receivable within one year | 40/41 | €8,940 | €14,128 | +€5,188 | +58.0% |
| Trade receivables | 40 | €7,944 | €13,193 | +€5,249 | +66.1% |
| Other amounts receivable | 41 | €996 | €935 | -€61 | -6.1% |
| Cash at bank and in hand | 54/58 | €6,548 | €3,275 | -€3,273 | -50.0% |
| Deferred charges and accrued income | 490/1 | €7,424 | €3,676 | -€3,748 | -50.5% |
| Total equity and liabilities | 10/49 | €23,596 | €22,103 | -€1,493 | -6.3% |
| Equity | 10/15 | €9,321 | €10,593 | +€1,272 | +13.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,321 | €7,593 | +€1,272 | +20.1% |
| Amounts payable | 17/49 | €14,276 | €11,510 | -€2,765 | -19.4% |
| Amounts payable within one year | 42/48 | €14,130 | €11,510 | -€2,620 | -18.5% |
| Trade debts | 44 | €2,875 | €260 | -€2,615 | -91.0% |
| Suppliers | 440/4 | €2,875 | €260 | -€2,615 | -91.0% |
| Taxes, remuneration and social security | 45 | €5,382 | €5,782 | +€400 | +7.4% |
| Taxes | 450/3 | €3,327 | €5,782 | +€2,455 | +73.8% |
| Remuneration and social security | 454/9 | €2,054 | - | -€2,054 | |
| Other amounts payable | 47/48 | €5,874 | €5,468 | -€406 | -6.9% |
| Accrued charges and deferred income | 492/3 | €145 | - | -€145 | |
| Non-recurring operating income | 76A | €880 | - | -€880 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,248 | €778 | -€470 | -37.6% |
| Other operating charges | 640/8 | €854 | €759 | -€95 | -11.1% |
| Non-recurring operating charges | 66A | €21 | - | -€21 | |
| Gross operating margin | 9900 | €396 | €6,109 | +€5,713 | +1,444% |
| Operating profit (loss) | 9901 | -€1,727 | €4,572 | +€6,299 | |
| Financial income | 75/76B | €12 | €36 | +€24 | +197% |
| Recurring financial income | 75 | €12 | €36 | +€24 | +197% |
| Financial charges | 65/66B | €1,271 | €1,272 | +€0 | 0.0% |
| Recurring financial charges | 65 | €1,271 | €1,272 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,986 | €3,337 | +€6,323 | |
| Income taxes | 67/77 | €2,004 | €2,065 | +€61 | +3.0% |
| Profit (loss) for the period | 9904 | -€4,990 | €1,272 | +€6,262 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,990 | €1,272 | +€6,262 |
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 29 October 2026 via checked.be.