DVP Trucks: 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.
DVP Trucks
Largest movements
- Receivables within one year -€61,000
down €61,000 (-26.4%), from €231,459 to €170,459
of which Other amounts receivable: -€50,126
- Tangible fixed assets -€25,934
down €25,934 (-28.8%), from €89,922 to €63,988
of which Furniture and vehicles: -€25,636
- Current investments +€20,868
new in 2025: €20,868
- Cash -€16,408
down €16,408 (-26.9%), from €60,956 to €44,548
mainly Short-term financial debts (-€150,000) and Trade debts (-€74,814)
- Current portion of long-term debt +€150,000
new in 2025: €150,000
- Short-term financial debts -€150,000
down €150,000 (-100%), from €150,000 to €0
- Trade debts -€74,814
down €74,814 (-39.1%), from €191,559 to €116,745
- Profit (loss) carried forward +€19,104
up €19,104 (+40.3%), from -€47,459 to -€28,355
- Tax, wage and social debts -€14,224
down €14,224 (-60.5%), from €23,526 to €9,302
- Gross operating margin +€23,619
up €23,619 (+56.9%), from €41,502 to €65,121
- Financial charges -€4,606
down €4,606 (-32.1%), from €14,369 to €9,764
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 | €586,827 | €503,125 | -€83,702 | -14.3% |
| Fixed assets | 21/28 | €89,922 | €63,988 | -€25,934 | -28.8% |
| Tangible fixed assets | 22/27 | €89,922 | €63,988 | -€25,934 | -28.8% |
| Land and buildings | 22 | €3,320 | €3,320 | = | 0.0% |
| Plant, machinery and equipment | 23 | €746 | €448 | -€298 | -39.9% |
| Furniture and vehicles | 24 | €85,856 | €60,220 | -€25,636 | -29.9% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €496,905 | €439,137 | -€57,768 | -11.6% |
| Stocks and contracts in progress | 3 | €204,490 | €202,314 | -€2,176 | -1.1% |
| Stocks | 30/36 | €204,490 | €202,314 | -€2,176 | -1.1% |
| Amounts receivable within one year | 40/41 | €231,459 | €170,459 | -€61,000 | -26.4% |
| Trade receivables | 40 | €160,302 | €149,428 | -€10,875 | -6.8% |
| Other amounts receivable | 41 | €71,157 | €21,031 | -€50,126 | -70.4% |
| Current investments | 50/53 | - | €20,868 | +€20,868 | |
| Cash at bank and in hand | 54/58 | €60,956 | €44,548 | -€16,408 | -26.9% |
| Deferred charges and accrued income | 490/1 | - | €948 | +€948 | |
| Total equity and liabilities | 10/49 | €586,827 | €503,125 | -€83,702 | -14.3% |
| Equity | 10/15 | €161,787 | €180,891 | +€19,104 | +11.8% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €197,246 | €197,246 | = | 0.0% |
| Distributable reserves | 133 | €197,246 | €197,246 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,459 | -€28,355 | +€19,104 | +40.3% |
| Amounts payable | 17/49 | €425,040 | €322,234 | -€102,806 | -24.2% |
| Amounts payable within one year | 42/48 | €425,040 | €322,234 | -€102,806 | -24.2% |
| Current portion of amounts payable after more than one year | 42 | - | €150,000 | +€150,000 | |
| Financial debts | 43 | €150,000 | €0 | -€150,000 | -100% |
| Credit institutions | 430/8 | €150,000 | €0 | -€150,000 | -100% |
| Trade debts | 44 | €191,559 | €116,745 | -€74,814 | -39.1% |
| Suppliers | 440/4 | €191,559 | €116,745 | -€74,814 | -39.1% |
| Advances received on contracts in progress | 46 | €11,479 | €11,479 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €23,526 | €9,302 | -€14,224 | -60.5% |
| Taxes | 450/3 | €23,526 | €9,302 | -€14,224 | -60.5% |
| Other amounts payable | 47/48 | €48,477 | €34,709 | -€13,768 | -28.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,326 | €27,552 | +€226 | +0.8% |
| Other operating charges | 640/8 | €4,586 | €4,653 | +€66 | +1.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €41,502 | €65,121 | +€23,619 | +56.9% |
| Operating profit (loss) | 9901 | €9,590 | €32,916 | +€23,327 | +243% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €14,369 | €9,764 | -€4,606 | -32.1% |
| Recurring financial charges | 65 | €14,369 | €9,764 | -€4,606 | -32.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,780 | €23,153 | +€27,932 | |
| Income taxes | 67/77 | €317 | €477 | +€161 | +50.7% |
| Profit (loss) for the period | 9904 | -€5,096 | €22,675 | +€27,772 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,096 | €22,675 | +€27,772 |
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 22 October 2026 via checked.be.