DVR EYEWEAR: 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.
DVR EYEWEAR
Largest movements
- Current investments +€18,107
up €18,107 (+134%), from €13,500 to €31,607
- Tangible fixed assets -€4,794
down €4,794 (-7.3%), from €66,026 to €61,232
of which Furniture and vehicles: -€21,575
- Other debts +€52,476
up €52,476 (+185%), from €28,306 to €80,782
- Reserves -€36,526
down €36,526 (-16.3%), from €223,970 to €187,444
- Debts after one year -€4,559
down €4,559 (-45.0%), from €10,126 to €5,567
- Tax, wage and social debts +€3,868
up €3,868 (+24.4%), from €15,846 to €19,714
- Current portion of long-term debt -€3,613
down €3,613 (-44.2%), from €8,172 to €4,559
- Gross operating margin -€7,800
down €7,800 (-7.6%), from €103,252 to €95,452
- Taxes -€3,033
down €3,033 (-11.6%), from €26,158 to €23,125
- Depreciation +€1,587
up €1,587 (+6.4%), from €24,889 to €26,476
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 | €292,196 | €305,380 | +€13,185 | +4.5% |
| Fixed assets | 21/28 | €66,026 | €61,232 | -€4,794 | -7.3% |
| Tangible fixed assets | 22/27 | €66,026 | €61,232 | -€4,794 | -7.3% |
| Land and buildings | 22 | €8,316 | €27,440 | +€19,124 | +230% |
| Plant, machinery and equipment | 23 | €11,749 | €9,406 | -€2,343 | -19.9% |
| Furniture and vehicles | 24 | €45,960 | €24,386 | -€21,575 | -46.9% |
| Current assets | 29/58 | €226,170 | €244,148 | +€17,978 | +7.9% |
| Amounts receivable after more than one year | 29 | €74,260 | €74,260 | = | 0.0% |
| Other amounts receivable | 291 | €74,260 | €74,260 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €25,765 | €28,023 | +€2,258 | +8.8% |
| Trade receivables | 40 | €19,113 | €16,430 | -€2,683 | -14.0% |
| Other amounts receivable | 41 | €6,652 | €11,593 | +€4,941 | +74.3% |
| Current investments | 50/53 | €13,500 | €31,607 | +€18,107 | +134% |
| Cash at bank and in hand | 54/58 | €110,779 | €107,773 | -€3,006 | -2.7% |
| Deferred charges and accrued income | 490/1 | €1,866 | €2,485 | +€619 | +33.2% |
| Total equity and liabilities | 10/49 | €292,196 | €305,380 | +€13,185 | +4.5% |
| Equity | 10/15 | €228,198 | €191,672 | -€36,526 | -16.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €223,970 | €187,444 | -€36,526 | -16.3% |
| Distributable reserves | 133 | €223,970 | €187,444 | -€36,526 | -16.3% |
| Profit (loss) carried forward | 14 | €2,728 | €2,728 | = | 0.0% |
| Amounts payable | 17/49 | €63,998 | €113,708 | +€49,711 | +77.7% |
| Amounts payable after more than one year | 17 | €10,126 | €5,567 | -€4,559 | -45.0% |
| Financial debts | 170/4 | €10,126 | €5,567 | -€4,559 | -45.0% |
| Amounts payable within one year | 42/48 | €53,871 | €108,141 | +€54,269 | +101% |
| Current portion of amounts payable after more than one year | 42 | €8,172 | €4,559 | -€3,613 | -44.2% |
| Trade debts | 44 | €1,547 | €3,086 | +€1,538 | +99.4% |
| Suppliers | 440/4 | €1,547 | €3,086 | +€1,538 | +99.4% |
| Taxes, remuneration and social security | 45 | €15,846 | €19,714 | +€3,868 | +24.4% |
| Taxes | 450/3 | €15,846 | €19,714 | +€3,868 | +24.4% |
| Other amounts payable | 47/48 | €28,306 | €80,782 | +€52,476 | +185% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,889 | €26,476 | +€1,587 | +6.4% |
| Other operating charges | 640/8 | €1,147 | €1,062 | -€85 | -7.4% |
| Gross operating margin | 9900 | €103,252 | €95,452 | -€7,800 | -7.6% |
| Operating profit (loss) | 9901 | €77,216 | €67,914 | -€9,301 | -12.0% |
| Financial income | 75/76B | €436 | €386 | -€50 | -11.5% |
| Recurring financial income | 75 | €436 | €386 | -€50 | -11.5% |
| Financial charges | 65/66B | €1,111 | €919 | -€192 | -17.3% |
| Recurring financial charges | 65 | €1,111 | €919 | -€192 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €76,541 | €67,381 | -€9,160 | -12.0% |
| Income taxes | 67/77 | €26,158 | €23,125 | -€3,033 | -11.6% |
| Profit (loss) for the period | 9904 | €50,383 | €44,256 | -€6,127 | -12.2% |
| Profit (loss) for the period to be appropriated | 9905 | €50,383 | €44,256 | -€6,127 | -12.2% |
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 18 October 2026 via checked.be.