DVM CONSULTING: 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.
DVM CONSULTING
Largest movements
- Receivables within one year +€61,612
up €61,612 (+333.3%), from €18,488 to €80,100
of which Trade receivables: +€52,192
- Cash +€33,862
up €33,862 (+12.0%), from €282,190 to €316,051
mainly Net result for the year (+€85,165) and Depreciation (+€18,216)
- Tangible fixed assets -€16,961
down €16,961 (-31.9%), from €53,227 to €36,266
of which Furniture and vehicles: -€16,480
- Reserves +€85,160
up €85,160 (+13.9%), from €612,510 to €697,670
- Gross operating margin -€15,675
down €15,675 (-11.0%), from €142,660 to €126,985
- Taxes -€5,774
down €5,774 (-14.9%), from €38,777 to €33,003
- Financial charges +€4,673
up €4,673 (+50.0%), from -€9,353 to -€4,681
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 | €631,532 | €714,680 | +€83,148 | +13.2% |
| Fixed assets | 21/28 | €74,937 | €57,976 | -€16,961 | -22.6% |
| Tangible fixed assets | 22/27 | €53,227 | €36,266 | -€16,961 | -31.9% |
| Furniture and vehicles | 24 | €40,947 | €24,466 | -€16,480 | -40.2% |
| Other tangible fixed assets | 26 | €12,280 | €11,800 | -€480 | -3.9% |
| Financial fixed assets | 28 | €21,710 | €21,710 | = | 0.0% |
| Current assets | 29/58 | €556,595 | €656,704 | +€100,109 | +18.0% |
| Amounts receivable within one year | 40/41 | €18,488 | €80,100 | +€61,612 | +333.3% |
| Trade receivables | 40 | €18,451 | €70,643 | +€52,192 | +282.9% |
| Other amounts receivable | 41 | €37 | €9,457 | +€9,420 | +25682.1% |
| Current investments | 50/53 | €242,738 | €247,694 | +€4,957 | +2.0% |
| Cash at bank and in hand | 54/58 | €282,190 | €316,051 | +€33,862 | +12.0% |
| Deferred charges and accrued income | 490/1 | €13,180 | €12,858 | -€322 | -2.4% |
| Total equity and liabilities | 10/49 | €631,532 | €714,680 | +€83,148 | +13.2% |
| Equity | 10/15 | €619,935 | €705,099 | +€85,165 | +13.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €612,510 | €697,670 | +€85,160 | +13.9% |
| Distributable reserves | 133 | €612,510 | €697,670 | +€85,160 | +13.9% |
| Profit (loss) carried forward | 14 | €1,225 | €1,229 | +€5 | +0.4% |
| Amounts payable | 17/49 | €11,597 | €9,581 | -€2,017 | -17.4% |
| Amounts payable within one year | 42/48 | €11,597 | €9,581 | -€2,017 | -17.4% |
| Trade debts | 44 | €1,355 | €1,502 | +€148 | +10.9% |
| Suppliers | 440/4 | €1,355 | €1,502 | +€148 | +10.9% |
| Taxes, remuneration and social security | 45 | €10,243 | €8,078 | -€2,164 | -21.1% |
| Taxes | 450/3 | €10,243 | €8,078 | -€2,164 | -21.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,672 | €18,216 | -€456 | -2.4% |
| Other operating charges | 640/8 | €1,038 | €919 | -€119 | -11.4% |
| Gross operating margin | 9900 | €142,660 | €126,985 | -€15,675 | -11.0% |
| Operating profit (loss) | 9901 | €122,950 | €107,850 | -€15,100 | -12.3% |
| Financial income | 75/76B | €6,177 | €5,638 | -€539 | -8.7% |
| Recurring financial income | 75 | €6,177 | €5,638 | -€539 | -8.7% |
| Financial charges | 65/66B | -€9,353 | -€4,681 | +€4,673 | +50.0% |
| Recurring financial charges | 65 | -€9,353 | -€4,681 | +€4,673 | +50.0% |
| Profit (loss) for the period before taxes | 9903 | €138,480 | €118,168 | -€20,312 | -14.7% |
| Income taxes | 67/77 | €38,777 | €33,003 | -€5,774 | -14.9% |
| Profit (loss) for the period | 9904 | €99,703 | €85,165 | -€14,538 | -14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €99,703 | €85,165 | -€14,538 | -14.6% |
Source: filed annual accounts (NBB), fiscal years ended 1 October 2024 and 1 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.