DVPS: 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.
DVPS
Largest movements
- Cash +€86,398
up €86,398 (+886.1%), from €9,750 to €96,148
mainly Trade debts (+€96,821) and Depreciation (+€19,136)
- Tangible fixed assets -€19,136
down €19,136 (-21.1%), from €90,860 to €71,725
of which Land and buildings: -€17,702
- Receivables within one year +€2,941
up €2,941 (+41.0%), from €7,168 to €10,109
of which Other amounts receivable: +€7,007
- Trade debts +€96,821
up €96,821 (+4850.5%), from €1,996 to €98,817
- Other debts -€26,481
down €26,481 (-29.6%), from €89,387 to €62,906
- Profit (loss) carried forward +€15,939
up €15,939 (+28.8%), from -€55,376 to -€39,437
- Debts after one year -€13,472
down €13,472 (-29.1%), from €46,218 to €32,746
- Tax, wage and social debts -€3,252
down €3,252 (-88.8%), from €3,663 to €411
- Gross operating margin +€9,015
up €9,015 (+27.9%), from €32,361 to €41,376
- Other operating charges -€644
down €644 (-21.2%), from €3,033 to €2,389
- Depreciation +€554
up €554 (+3.0%), from €18,581 to €19,136
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 | €109,094 | €179,343 | +€70,249 | +64.4% |
| Fixed assets | 21/28 | €90,953 | €71,817 | -€19,136 | -21.0% |
| Tangible fixed assets | 22/27 | €90,860 | €71,725 | -€19,136 | -21.1% |
| Land and buildings | 22 | €87,969 | €70,267 | -€17,702 | -20.1% |
| Plant, machinery and equipment | 23 | €2,892 | €1,458 | -€1,434 | -49.6% |
| Financial fixed assets | 28 | €93 | €93 | = | 0.0% |
| Current assets | 29/58 | €18,141 | €107,526 | +€89,384 | +492.7% |
| Amounts receivable within one year | 40/41 | €7,168 | €10,109 | +€2,941 | +41.0% |
| Trade receivables | 40 | €7,000 | €2,934 | -€4,066 | -58.1% |
| Other amounts receivable | 41 | €168 | €7,175 | +€7,007 | +4165.6% |
| Cash at bank and in hand | 54/58 | €9,750 | €96,148 | +€86,398 | +886.1% |
| Deferred charges and accrued income | 490/1 | €1,223 | €1,268 | +€45 | +3.7% |
| Total equity and liabilities | 10/49 | €109,094 | €179,343 | +€70,249 | +64.4% |
| Equity | 10/15 | -€47,321 | -€31,382 | +€15,939 | +33.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €0 | -€1,855 | -100.0% |
| Reserves not available under the articles | 1311 | €1,855 | €0 | -€1,855 | -100.0% |
| Distributable reserves | 133 | - | €1,855 | +€1,855 | |
| Profit (loss) carried forward | 14 | -€55,376 | -€39,437 | +€15,939 | +28.8% |
| Amounts payable | 17/49 | €156,416 | €210,725 | +€54,309 | +34.7% |
| Amounts payable after more than one year | 17 | €46,218 | €32,746 | -€13,472 | -29.1% |
| Financial debts | 170/4 | €46,218 | €32,746 | -€13,472 | -29.1% |
| Amounts payable within one year | 42/48 | €109,128 | €176,909 | +€67,781 | +62.1% |
| Current portion of amounts payable after more than one year | 42 | €14,082 | €14,669 | +€588 | +4.2% |
| Financial debts | 43 | - | €106 | +€106 | |
| Credit institutions | 430/8 | - | €106 | +€106 | |
| Trade debts | 44 | €1,996 | €98,817 | +€96,821 | +4850.5% |
| Suppliers | 440/4 | €1,996 | €98,817 | +€96,821 | +4850.5% |
| Taxes, remuneration and social security | 45 | €3,663 | €411 | -€3,252 | -88.8% |
| Taxes | 450/3 | €3,663 | €411 | -€3,252 | -88.8% |
| Other amounts payable | 47/48 | €89,387 | €62,906 | -€26,481 | -29.6% |
| Accrued charges and deferred income | 492/3 | €1,070 | €1,070 | = | 0.0% |
| Non-recurring operating income | 76A | €708 | €0 | -€708 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,581 | €19,136 | +€554 | +3.0% |
| Other operating charges | 640/8 | €3,033 | €2,389 | -€644 | -21.2% |
| Gross operating margin | 9900 | €32,361 | €41,376 | +€9,015 | +27.9% |
| Operating profit (loss) | 9901 | €10,747 | €19,852 | +€9,105 | +84.7% |
| Financial income | 75/76B | €146 | €55 | -€91 | -62.2% |
| Recurring financial income | 75 | €146 | €55 | -€91 | -62.2% |
| Financial charges | 65/66B | €4,050 | €3,966 | -€84 | -2.1% |
| Recurring financial charges | 65 | €4,050 | €3,966 | -€84 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €6,843 | €15,941 | +€9,098 | +133.0% |
| Income taxes | 67/77 | €0 | €2 | +€1 | +548.1% |
| Profit (loss) for the period | 9904 | €6,843 | €15,939 | +€9,097 | +132.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,843 | €15,939 | +€9,097 | +132.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.