DVN Alliance: 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.
DVN Alliance
Largest movements
- Stocks and contracts +€25,882
up €25,882 (+79.5%), from €32,573 to €58,455
- Receivables within one year -€7,431
down €7,431 (-33.2%), from €22,414 to €14,984
of which Other amounts receivable: -€7,915
- Tangible fixed assets +€3,830
new in 2025: €3,830
- Cash -€3,540
down €3,540 (-4.0%), from €88,748 to €85,208
mainly Stocks and contracts (-€25,882) and Investment in fixed assets (net) (-€6,372)
- Financial fixed assets +€2,220
up €2,220 (+27.6%), from €8,050 to €10,270
- Profit (loss) carried forward +€13,792
up €13,792 (+11.3%), from €121,824 to €135,616
- Tax, wage and social debts +€6,811
up €6,811 (+60.6%), from €11,230 to €18,041
of which Taxes: +€5,356
- Trade debts +€5,659
up €5,659 (+68.3%), from €8,282 to €13,941
- Accrued charges and deferred income -€4,250
no longer reported in 2025 (was €4,250)
- Taxes -€18,278
down €18,278 (-78.5%), from €23,299 to €5,021
- Gross operating margin +€15,989
up €15,989 (+27.8%), from €57,430 to €73,419
- Staff costs +€11,691
up €11,691 (+32.4%), from €36,118 to €47,809
- Other operating charges -€4,347
down €4,347 (-44.6%), from €9,755 to €5,408
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 | €151,785 | €173,797 | +€22,012 | +14.5% |
| Fixed assets | 21/28 | €8,050 | €14,100 | +€6,050 | +75.2% |
| Tangible fixed assets | 22/27 | - | €3,830 | +€3,830 | |
| Furniture and vehicles | 24 | - | €3,830 | +€3,830 | |
| Financial fixed assets | 28 | €8,050 | €10,270 | +€2,220 | +27.6% |
| Current assets | 29/58 | €143,735 | €159,697 | +€15,962 | +11.1% |
| Stocks and contracts in progress | 3 | €32,573 | €58,455 | +€25,882 | +79.5% |
| Stocks | 30/36 | €32,573 | €58,455 | +€25,882 | +79.5% |
| Amounts receivable within one year | 40/41 | €22,414 | €14,984 | -€7,431 | -33.2% |
| Trade receivables | 40 | €8,426 | €8,910 | +€484 | +5.7% |
| Other amounts receivable | 41 | €13,989 | €6,074 | -€7,915 | -56.6% |
| Cash at bank and in hand | 54/58 | €88,748 | €85,208 | -€3,540 | -4.0% |
| Deferred charges and accrued income | 490/1 | - | €1,051 | +€1,051 | |
| Total equity and liabilities | 10/49 | €151,785 | €173,797 | +€22,012 | +14.5% |
| Equity | 10/15 | €128,024 | €141,816 | +€13,792 | +10.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €121,824 | €135,616 | +€13,792 | +11.3% |
| Amounts payable | 17/49 | €23,762 | €31,982 | +€8,220 | +34.6% |
| Amounts payable within one year | 42/48 | €19,512 | €31,982 | +€12,470 | +63.9% |
| Trade debts | 44 | €8,282 | €13,941 | +€5,659 | +68.3% |
| Suppliers | 440/4 | €8,282 | €13,941 | +€5,659 | +68.3% |
| Taxes, remuneration and social security | 45 | €11,230 | €18,041 | +€6,811 | +60.6% |
| Taxes | 450/3 | €3,740 | €9,096 | +€5,356 | +143% |
| Remuneration and social security | 454/9 | €7,490 | €8,945 | +€1,455 | +19.4% |
| Accrued charges and deferred income | 492/3 | €4,250 | - | -€4,250 | |
| Remuneration, social security and pensions | 62 | €36,118 | €47,809 | +€11,691 | +32.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €322 | +€322 | |
| Other operating charges | 640/8 | €9,755 | €5,408 | -€4,347 | -44.6% |
| Gross operating margin | 9900 | €57,430 | €73,419 | +€15,989 | +27.8% |
| Operating profit (loss) | 9901 | €11,557 | €19,880 | +€8,324 | +72.0% |
| Financial income | 75/76B | - | €48 | +€48 | |
| Recurring financial income | 75 | - | €48 | +€48 | |
| Financial charges | 65/66B | €773 | €1,116 | +€343 | +44.3% |
| Recurring financial charges | 65 | €773 | €1,116 | +€343 | +44.3% |
| Profit (loss) for the period before taxes | 9903 | €10,784 | €18,813 | +€8,029 | +74.5% |
| Income taxes | 67/77 | €23,299 | €5,021 | -€18,278 | -78.5% |
| Profit (loss) for the period | 9904 | -€12,516 | €13,792 | +€26,308 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,516 | €13,792 | +€26,308 |
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 23 October 2026 via checked.be.