DVRBIS: 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.
DVRBIS
Largest movements
- Cash +€13,277
up €13,277 (+9.2%), from €144,538 to €157,815
mainly Other debts (+€182,700) and Net result for the year (+€67,803)
- Tangible fixed assets +€7,912
up €7,912 (+1510.9%), from €524 to €8,436
- Deferred charges and accrued income -€3,382
down €3,382 (-14.1%), from €24,009 to €20,628
- Other debts +€182,700
up €182,700 (+643083.4%), from €28 to €182,728
- Profit (loss) carried forward -€159,197
down €159,197 (-98.0%), from €162,482 to €3,285
- Tax, wage and social debts -€5,360
no longer reported in 2025 (was €5,360)
- Gross operating margin +€7,807
up €7,807 (+9.5%), from €82,160 to €89,968
- Depreciation +€2,705
up €2,705 (+1164.7%), from €232 to €2,937
- Financial charges -€1,527
down €1,527 (-62.9%), from €2,429 to €902
- Taxes +€1,331
up €1,331 (+8.2%), from €16,220 to €17,551
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 | €175,550 | €193,357 | +€17,807 | +10.1% |
| Fixed assets | 21/28 | €774 | €8,686 | +€7,912 | +1022.7% |
| Tangible fixed assets | 22/27 | €524 | €8,436 | +€7,912 | +1510.9% |
| Furniture and vehicles | 24 | €524 | €8,436 | +€7,912 | +1510.9% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €174,776 | €184,671 | +€9,895 | +5.7% |
| Amounts receivable within one year | 40/41 | €6,229 | €6,229 | -€0 | 0.0% |
| Other amounts receivable | 41 | €6,229 | €6,229 | -€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €144,538 | €157,815 | +€13,277 | +9.2% |
| Deferred charges and accrued income | 490/1 | €24,009 | €20,628 | -€3,382 | -14.1% |
| Total equity and liabilities | 10/49 | €175,550 | €193,357 | +€17,807 | +10.1% |
| Equity | 10/15 | €168,482 | €9,285 | -€159,197 | -94.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €162,482 | €3,285 | -€159,197 | -98.0% |
| Amounts payable | 17/49 | €7,068 | €184,072 | +€177,004 | +2504.3% |
| Amounts payable within one year | 42/48 | €6,148 | €184,072 | +€177,924 | +2894.0% |
| Trade debts | 44 | €760 | €1,344 | +€584 | +76.8% |
| Suppliers | 440/4 | €760 | €1,344 | +€584 | +76.8% |
| Taxes, remuneration and social security | 45 | €5,360 | - | -€5,360 | |
| Taxes | 450/3 | €5,360 | - | -€5,360 | |
| Other amounts payable | 47/48 | €28 | €182,728 | +€182,700 | +643083.4% |
| Accrued charges and deferred income | 492/3 | €920 | - | -€920 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €232 | €2,937 | +€2,705 | +1164.7% |
| Other operating charges | 640/8 | €1,167 | €775 | -€393 | -33.6% |
| Gross operating margin | 9900 | €82,160 | €89,968 | +€7,807 | +9.5% |
| Operating profit (loss) | 9901 | €80,761 | €86,256 | +€5,495 | +6.8% |
| Financial charges | 65/66B | €2,429 | €902 | -€1,527 | -62.9% |
| Recurring financial charges | 65 | €2,429 | €902 | -€1,527 | -62.9% |
| Profit (loss) for the period before taxes | 9903 | €78,332 | €85,354 | +€7,022 | +9.0% |
| Income taxes | 67/77 | €16,220 | €17,551 | +€1,331 | +8.2% |
| Profit (loss) for the period | 9904 | €62,111 | €67,803 | +€5,692 | +9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €62,111 | €67,803 | +€5,692 | +9.2% |
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 4 October 2026 via checked.be.