DVS Accountancy: 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.
DVS Accountancy
Largest movements
- Receivables within one year +€37,481
up €37,481 (+116%), from €32,246 to €69,728
of which Trade receivables: +€35,281
- Current investments +€7,776
up €7,776 (+15.6%), from €49,724 to €57,500
- Cash +€6,591
up €6,591 (+6.7%), from €98,182 to €104,773
mainly Other debts (+€62,602) and Net result for the year (+€59,011)
- Tangible fixed assets -€3,907
down €3,907 (-47.6%), from €8,208 to €4,300
of which Furniture and vehicles: -€2,143
- Profit (loss) carried forward -€63,496
down €63,496 (-100%), from €63,496 to €0
- Other debts +€62,602
up €62,602 (+3,077%), from €2,034 to €64,637
- Reserves +€46,000
up €46,000 (+44.2%), from €104,000 to €150,000
- Tax, wage and social debts +€2,518
up €2,518 (+30.4%), from €8,270 to €10,788
- Depreciation -€7,281
down €7,281 (-65.1%), from €11,189 to €3,907
- Gross operating margin +€6,358
up €6,358 (+8.1%), from €78,232 to €84,591
- Taxes +€3,069
up €3,069 (+16.7%), from €18,369 to €21,439
- Financial income -€880
down €880 (-45.0%), from €1,957 to €1,077
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 | €188,998 | €237,545 | +€48,547 | +25.7% |
| Fixed assets | 21/28 | €8,208 | €4,300 | -€3,907 | -47.6% |
| Tangible fixed assets | 22/27 | €8,208 | €4,300 | -€3,907 | -47.6% |
| Plant, machinery and equipment | 23 | €686 | €0 | -€686 | -100% |
| Furniture and vehicles | 24 | €6,443 | €4,300 | -€2,143 | -33.3% |
| Leasing and similar rights | 25 | €1,079 | €0 | -€1,079 | -100.0% |
| Current assets | 29/58 | €180,791 | €233,245 | +€52,455 | +29.0% |
| Amounts receivable within one year | 40/41 | €32,246 | €69,728 | +€37,481 | +116% |
| Trade receivables | 40 | €32,246 | €67,528 | +€35,281 | +109% |
| Other amounts receivable | 41 | - | €2,200 | +€2,200 | |
| Current investments | 50/53 | €49,724 | €57,500 | +€7,776 | +15.6% |
| Cash at bank and in hand | 54/58 | €98,182 | €104,773 | +€6,591 | +6.7% |
| Deferred charges and accrued income | 490/1 | €638 | €1,245 | +€607 | +95.3% |
| Total equity and liabilities | 10/49 | €188,998 | €237,545 | +€48,547 | +25.7% |
| Equity | 10/15 | €177,496 | €160,000 | -€17,496 | -9.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €104,000 | €150,000 | +€46,000 | +44.2% |
| Distributable reserves | 133 | €104,000 | €150,000 | +€46,000 | +44.2% |
| Profit (loss) carried forward | 14 | €63,496 | €0 | -€63,496 | -100% |
| Amounts payable | 17/49 | €11,503 | €77,545 | +€66,043 | +574% |
| Amounts payable within one year | 42/48 | €11,503 | €77,545 | +€66,043 | +574% |
| Trade debts | 44 | €1,198 | €2,121 | +€923 | +77.0% |
| Suppliers | 440/4 | €1,198 | €2,121 | +€923 | +77.0% |
| Taxes, remuneration and social security | 45 | €8,270 | €10,788 | +€2,518 | +30.4% |
| Taxes | 450/3 | €8,270 | €10,788 | +€2,518 | +30.4% |
| Other amounts payable | 47/48 | €2,034 | €64,637 | +€62,602 | +3,077% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,189 | €3,907 | -€7,281 | -65.1% |
| Other operating charges | 640/8 | €1,682 | €1,229 | -€453 | -27.0% |
| Gross operating margin | 9900 | €78,232 | €84,591 | +€6,358 | +8.1% |
| Operating profit (loss) | 9901 | €65,361 | €79,455 | +€14,093 | +21.6% |
| Financial income | 75/76B | €1,957 | €1,077 | -€880 | -45.0% |
| Recurring financial income | 75 | €1,957 | €1,077 | -€880 | -45.0% |
| Financial charges | 65/66B | €90 | €82 | -€8 | -9.1% |
| Recurring financial charges | 65 | €90 | €82 | -€8 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €67,229 | €80,450 | +€13,221 | +19.7% |
| Income taxes | 67/77 | €18,369 | €21,439 | +€3,069 | +16.7% |
| Profit (loss) for the period | 9904 | €48,859 | €59,011 | +€10,152 | +20.8% |
| Profit (loss) for the period to be appropriated | 9905 | €48,859 | €59,011 | +€10,152 | +20.8% |
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 25 October 2026 via checked.be.