DVM Hr Consulting: what changed
DVM Hr Consulting
Largest movements
- Cash +€15,608
up €15,608 (+81.7%), from €19,106 to €34,714
mainly Depreciation (+€19,516) and Trade debts (+€8,604)
- Tangible fixed assets -€11,024
down €11,024 (-4.1%), from €268,876 to €257,851
of which Land and buildings: -€8,890
- Receivables within one year -€4,681
down €4,681 (-19.0%), from €24,577 to €19,897
of which Trade receivables: -€2,351
- Debts after one year -€9,057
down €9,057 (-4.3%), from €212,494 to €203,437
- Trade debts +€8,604
up €8,604 (+795%), from €1,083 to €9,687
- Other debts -€5,835
down €5,835 (-34.8%), from €16,760 to €10,925
- Tax, wage and social debts +€4,995
up €4,995 (+214%), from €2,337 to €7,332
- Depreciation -€24,753
down €24,753 (-55.9%), from €44,269 to €19,516
- Gross operating margin +€15,014
up €15,014 (+165%), from €9,093 to €24,107
- Other operating charges +€658
up €658 (+276%), from €239 to €897
- Staff costs +€617
up €617 (+37.8%), from €1,633 to €2,250
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €344,881 | €344,784 | -€97 | 0.0% |
| Fixed assets | 21/28 | €300,076 | €289,051 | -€11,024 | -3.7% |
| Tangible fixed assets | 22/27 | €268,876 | €257,851 | -€11,024 | -4.1% |
| Land and buildings | 22 | €259,652 | €250,762 | -€8,890 | -3.4% |
| Furniture and vehicles | 24 | €1,626 | €429 | -€1,197 | -73.6% |
| Other tangible fixed assets | 26 | €7,598 | €6,660 | -€938 | -12.3% |
| Financial fixed assets | 28 | €31,200 | €31,200 | = | 0.0% |
| Current assets | 29/58 | €44,805 | €55,733 | +€10,927 | +24.4% |
| Amounts receivable within one year | 40/41 | €24,577 | €19,897 | -€4,681 | -19.0% |
| Trade receivables | 40 | €22,248 | €19,897 | -€2,351 | -10.6% |
| Other amounts receivable | 41 | €2,330 | - | -€2,330 | |
| Cash at bank and in hand | 54/58 | €19,106 | €34,714 | +€15,608 | +81.7% |
| Deferred charges and accrued income | 490/1 | €1,121 | €1,121 | = | 0.0% |
| Total equity and liabilities | 10/49 | €344,881 | €344,784 | -€97 | 0.0% |
| Equity | 10/15 | €112,207 | €113,403 | +€1,196 | +1.1% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91,747 | €92,943 | +€1,196 | +1.3% |
| Amounts payable | 17/49 | €232,674 | €231,381 | -€1,293 | -0.6% |
| Amounts payable after more than one year | 17 | €212,494 | €203,437 | -€9,057 | -4.3% |
| Financial debts | 170/4 | €212,494 | €203,437 | -€9,057 | -4.3% |
| Amounts payable within one year | 42/48 | €20,180 | €27,944 | +€7,764 | +38.5% |
| Trade debts | 44 | €1,083 | €9,687 | +€8,604 | +795% |
| Suppliers | 440/4 | €1,083 | €9,687 | +€8,604 | +795% |
| Taxes, remuneration and social security | 45 | €2,337 | €7,332 | +€4,995 | +214% |
| Taxes | 450/3 | €2,337 | €7,332 | +€4,995 | +214% |
| Other amounts payable | 47/48 | €16,760 | €10,925 | -€5,835 | -34.8% |
| Remuneration, social security and pensions | 62 | €1,633 | €2,250 | +€617 | +37.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,269 | €19,516 | -€24,753 | -55.9% |
| Other operating charges | 640/8 | €239 | €897 | +€658 | +276% |
| Gross operating margin | 9900 | €9,093 | €24,107 | +€15,014 | +165% |
| Operating profit (loss) | 9901 | -€37,048 | €1,444 | +€38,492 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €248 | €78 | -€170 | -68.6% |
| Recurring financial charges | 65 | €248 | €78 | -€170 | -68.6% |
| Profit (loss) for the period before taxes | 9903 | -€37,296 | €1,367 | +€38,662 | |
| Income taxes | 67/77 | €170 | €170 | -€0 | 0.0% |
| Profit (loss) for the period | 9904 | -€37,466 | €1,196 | +€38,662 | |
| Profit (loss) for the period to be appropriated | 9905 | -€37,466 | €1,196 | +€38,662 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.