DVM SERVICE: 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.
DVM SERVICE
Largest movements
- Tangible fixed assets -€22,498
down €22,498 (-3.8%), from €597,457 to €574,959
- Profit (loss) carried forward -€12,425
down €12,425 (-3.2%), from -€390,099 to -€402,524
- Other operating charges -€13,630
down €13,630 (-57.7%), from €23,624 to €9,995
- Gross operating margin +€6,444
up €6,444 (+47.0%), from €13,723 to €20,167
- Depreciation +€252
up €252 (+1.1%), from €22,246 to €22,498
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 | €609,453 | €588,328 | -€21,124 | -3.5% |
| Fixed assets | 21/28 | €597,457 | €574,959 | -€22,498 | -3.8% |
| Tangible fixed assets | 22/27 | €597,457 | €574,959 | -€22,498 | -3.8% |
| Land and buildings | 22 | €597,457 | €574,959 | -€22,498 | -3.8% |
| Current assets | 29/58 | €11,996 | €13,370 | +€1,374 | +11.5% |
| Amounts receivable within one year | 40/41 | €7,994 | €8,206 | +€212 | +2.6% |
| Other amounts receivable | 41 | €7,994 | €8,206 | +€212 | +2.6% |
| Cash at bank and in hand | 54/58 | €2,987 | €4,039 | +€1,052 | +35.2% |
| Deferred charges and accrued income | 490/1 | €1,015 | €1,125 | +€110 | +10.8% |
| Total equity and liabilities | 10/49 | €609,453 | €588,328 | -€21,124 | -3.5% |
| Equity | 10/15 | -€383,899 | -€396,324 | -€12,425 | -3.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€390,099 | -€402,524 | -€12,425 | -3.2% |
| Amounts payable | 17/49 | €993,352 | €984,652 | -€8,699 | -0.9% |
| Amounts payable within one year | 42/48 | €980,614 | €976,752 | -€3,862 | -0.4% |
| Trade debts | 44 | €3,066 | €2,905 | -€161 | -5.2% |
| Suppliers | 440/4 | €3,066 | €2,905 | -€161 | -5.2% |
| Taxes, remuneration and social security | 45 | €4,487 | - | -€4,487 | |
| Taxes | 450/3 | €4,487 | - | -€4,487 | |
| Other amounts payable | 47/48 | €973,061 | €973,847 | +€786 | +0.1% |
| Accrued charges and deferred income | 492/3 | €12,737 | €7,900 | -€4,838 | -38.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,246 | €22,498 | +€252 | +1.1% |
| Other operating charges | 640/8 | €23,624 | €9,995 | -€13,630 | -57.7% |
| Gross operating margin | 9900 | €13,723 | €20,167 | +€6,444 | +47.0% |
| Operating profit (loss) | 9901 | -€32,148 | -€12,326 | +€19,822 | +61.7% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €42 | €99 | +€57 | +138% |
| Recurring financial charges | 65 | €42 | €99 | +€57 | +138% |
| Profit (loss) for the period before taxes | 9903 | -€32,186 | -€12,425 | +€19,761 | +61.4% |
| Profit (loss) for the period | 9904 | -€32,186 | -€12,425 | +€19,761 | +61.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,186 | -€12,425 | +€19,761 | +61.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.