DVR Consulting: 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.
DVR Consulting
Largest movements
- Current investments -€130,180
down €130,180 (-37.2%), from €350,000 to €219,820
- Tangible fixed assets +€124,620
up €124,620 (+395.0%), from €31,549 to €156,169
of which Furniture and vehicles: +€111,791
- Cash -€46,784
down €46,784 (-72.0%), from €64,970 to €18,186
mainly Other debts (-€138,599) and Investment in fixed assets (net) (-€132,931)
- Other debts -€138,599
down €138,599 (-48.6%), from €285,134 to €146,535
- Debts after one year +€33,805
new in 2025: €33,805
- Current portion of long-term debt +€16,195
new in 2025: €16,195
- Reserves +€14,861
up €14,861 (+10.5%), from €141,146 to €156,007
- Tax, wage and social debts +€10,234
up €10,234 (+89.3%), from €11,456 to €21,690
of which Taxes: +€10,234
- Financial income -€9,386
down €9,386 (-65.4%), from €14,344 to €4,958
- Financial charges +€5,709
up €5,709 (+9871.1%), from €58 to €5,767
- Gross operating margin +€5,427
up €5,427 (+3.0%), from €179,407 to €184,834
- Taxes -€5,292
down €5,292 (-12.2%), from €43,353 to €38,061
- Depreciation -€3,961
down €3,961 (-32.3%), from €12,272 to €8,311
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 | €520,033 | €464,881 | -€55,153 | -10.6% |
| Fixed assets | 21/28 | €81,549 | €206,169 | +€124,620 | +152.8% |
| Tangible fixed assets | 22/27 | €31,549 | €156,169 | +€124,620 | +395.0% |
| Plant, machinery and equipment | 23 | €3,626 | €16,455 | +€12,829 | +353.8% |
| Furniture and vehicles | 24 | €27,923 | €139,714 | +€111,791 | +400.4% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €438,484 | €258,712 | -€179,773 | -41.0% |
| Amounts receivable within one year | 40/41 | €19,371 | €20,022 | +€651 | +3.4% |
| Trade receivables | 40 | €12,883 | €13,314 | +€431 | +3.3% |
| Other amounts receivable | 41 | €6,488 | €6,708 | +€220 | +3.4% |
| Current investments | 50/53 | €350,000 | €219,820 | -€130,180 | -37.2% |
| Cash at bank and in hand | 54/58 | €64,970 | €18,186 | -€46,784 | -72.0% |
| Deferred charges and accrued income | 490/1 | €4,144 | €683 | -€3,460 | -83.5% |
| Total equity and liabilities | 10/49 | €520,033 | €464,881 | -€55,153 | -10.6% |
| Equity | 10/15 | €216,146 | €231,007 | +€14,861 | +6.9% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €141,146 | €156,007 | +€14,861 | +10.5% |
| Distributable reserves | 133 | €141,146 | €156,007 | +€14,861 | +10.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €303,887 | €233,873 | -€70,014 | -23.0% |
| Amounts payable after more than one year | 17 | - | €33,805 | +€33,805 | |
| Financial debts | 170/4 | - | €33,805 | +€33,805 | |
| Amounts payable within one year | 42/48 | €303,887 | €200,068 | -€103,819 | -34.2% |
| Current portion of amounts payable after more than one year | 42 | - | €16,195 | +€16,195 | |
| Trade debts | 44 | €7,297 | €15,648 | +€8,351 | +114.4% |
| Suppliers | 440/4 | €7,297 | €15,648 | +€8,351 | +114.4% |
| Taxes, remuneration and social security | 45 | €11,456 | €21,690 | +€10,234 | +89.3% |
| Taxes | 450/3 | €9,334 | €19,568 | +€10,234 | +109.7% |
| Remuneration and social security | 454/9 | €2,122 | €2,122 | = | 0.0% |
| Other amounts payable | 47/48 | €285,134 | €146,535 | -€138,599 | -48.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,272 | €8,311 | -€3,961 | -32.3% |
| Other operating charges | 640/8 | €1,237 | €1,145 | -€92 | -7.4% |
| Gross operating margin | 9900 | €179,407 | €184,834 | +€5,427 | +3.0% |
| Operating profit (loss) | 9901 | €165,898 | €175,378 | +€9,480 | +5.7% |
| Financial income | 75/76B | €14,344 | €4,958 | -€9,386 | -65.4% |
| Recurring financial income | 75 | €14,344 | €4,958 | -€9,386 | -65.4% |
| Financial charges | 65/66B | €58 | €5,767 | +€5,709 | +9871.1% |
| Recurring financial charges | 65 | €58 | €5,767 | +€5,709 | +9871.1% |
| Profit (loss) for the period before taxes | 9903 | €180,184 | €174,569 | -€5,615 | -3.1% |
| Income taxes | 67/77 | €43,353 | €38,061 | -€5,292 | -12.2% |
| Profit (loss) for the period | 9904 | €136,831 | €136,508 | -€323 | -0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €136,831 | €136,508 | -€323 | -0.2% |
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 5 October 2026 via checked.be.