DVME: 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.
DVME
Largest movements
- Receivables within one year +€6,022
new in 2025: €6,022
of which Other amounts receivable: +€3,958
- Deferred charges and accrued income -€2,713
no longer reported in 2025 (was €2,713)
- Cash -€2,014
down €2,014 (-97.9%), from €2,057 to €43
mainly Receivables within one year (-€6,022) and Debts after one year (-€3,718)
- Tax, wage and social debts +€6,530
up €6,530 (+1431.4%), from €456 to €6,986
of which Taxes: +€5,175
- Debts after one year -€3,718
down €3,718 (-9.6%), from €38,864 to €35,146
- Other debts -€2,726
down €2,726 (-89.6%), from €3,043 to €318
- Trade debts +€1,419
up €1,419 (+369.2%), from €384 to €1,804
- Gross operating margin -€2,759
down €2,759 (-69.8%), from €3,951 to €1,191
- Financial charges -€1,075
down €1,075 (-47.0%), from €2,290 to €1,214
- Financial income +€48
new in 2025: €48
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 | €78,270 | €79,565 | +€1,295 | +1.7% |
| Fixed assets | 21/28 | €73,500 | €73,500 | = | 0.0% |
| Tangible fixed assets | 22/27 | €73,500 | €73,500 | = | 0.0% |
| Land and buildings | 22 | €73,500 | €73,500 | = | 0.0% |
| Current assets | 29/58 | €4,770 | €6,065 | +€1,295 | +27.2% |
| Amounts receivable within one year | 40/41 | - | €6,022 | +€6,022 | |
| Trade receivables | 40 | - | €2,064 | +€2,064 | |
| Other amounts receivable | 41 | - | €3,958 | +€3,958 | |
| Cash at bank and in hand | 54/58 | €2,057 | €43 | -€2,014 | -97.9% |
| Deferred charges and accrued income | 490/1 | €2,713 | - | -€2,713 | |
| Total equity and liabilities | 10/49 | €78,270 | €79,565 | +€1,295 | +1.7% |
| Equity | 10/15 | €31,877 | €31,502 | -€374 | -1.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,817 | €23,442 | -€374 | -1.6% |
| Amounts payable | 17/49 | €46,393 | €48,062 | +€1,670 | +3.6% |
| Amounts payable after more than one year | 17 | €38,864 | €35,146 | -€3,718 | -9.6% |
| Financial debts | 170/4 | €38,864 | €35,146 | -€3,718 | -9.6% |
| Amounts payable within one year | 42/48 | €7,529 | €12,916 | +€5,388 | +71.6% |
| Current portion of amounts payable after more than one year | 42 | €3,645 | €3,718 | +€73 | +2.0% |
| Financial debts | 43 | - | €91 | +€91 | |
| Credit institutions | 430/8 | - | €91 | +€91 | |
| Trade debts | 44 | €384 | €1,804 | +€1,419 | +369.2% |
| Suppliers | 440/4 | €384 | €1,804 | +€1,419 | +369.2% |
| Taxes, remuneration and social security | 45 | €456 | €6,986 | +€6,530 | +1431.4% |
| Taxes | 450/3 | €456 | €5,631 | +€5,175 | +1134.4% |
| Remuneration and social security | 454/9 | - | €1,355 | +€1,355 | |
| Other amounts payable | 47/48 | €3,043 | €318 | -€2,726 | -89.6% |
| Other operating charges | 640/8 | €384 | €400 | +€15 | +4.0% |
| Gross operating margin | 9900 | €3,951 | €1,191 | -€2,759 | -69.8% |
| Operating profit (loss) | 9901 | €3,566 | €792 | -€2,775 | -77.8% |
| Financial income | 75/76B | - | €48 | +€48 | |
| Recurring financial income | 75 | - | €48 | +€48 | |
| Financial charges | 65/66B | €2,290 | €1,214 | -€1,075 | -47.0% |
| Recurring financial charges | 65 | €2,290 | €1,214 | -€1,075 | -47.0% |
| Profit (loss) for the period before taxes | 9903 | €1,276 | -€374 | -€1,651 | |
| Profit (loss) for the period | 9904 | €1,276 | -€374 | -€1,651 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,276 | -€374 | -€1,651 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.