DVS 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.
DVS Consulting
Largest movements
- Cash +€4,830
up €4,830 (+522.2%), from €925 to €5,755
mainly Current portion of long-term debt (+€5,000) and Trade debts (+€3,837)
- Deferred charges and accrued income +€3,779
up €3,779 (+712.6%), from €530 to €4,310
- Receivables within one year +€1,385
up €1,385 (+38.3%), from €3,615 to €5,000
of which Trade receivables: +€5,000
- Debts after one year -€5,000
down €5,000 (-33.3%), from €15,000 to €10,000
- Current portion of long-term debt +€5,000
up €5,000 (+100.0%), from €5,000 to €10,000
- Trade debts +€3,837
up €3,837 (+393.9%), from €974 to €4,811
- Profit (loss) carried forward +€3,151
up €3,151 (+19.3%), from -€16,342 to -€13,191
- Tax, wage and social debts +€3,000
up €3,000 (+1061.6%), from €283 to €3,283
- Gross operating margin +€11,243
up €11,243, from -€6,541 to €4,702
- Depreciation -€2,221
down €2,221 (-100.0%), from €2,221 to €0
- Other operating charges -€338
down €338 (-22.0%), from €1,539 to €1,201
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 | €5,070 | €15,065 | +€9,994 | +197.1% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €5,070 | €15,065 | +€9,994 | +197.1% |
| Amounts receivable within one year | 40/41 | €3,615 | €5,000 | +€1,385 | +38.3% |
| Trade receivables | 40 | - | €5,000 | +€5,000 | |
| Other amounts receivable | 41 | €3,615 | €0 | -€3,615 | -100.0% |
| Cash at bank and in hand | 54/58 | €925 | €5,755 | +€4,830 | +522.2% |
| Deferred charges and accrued income | 490/1 | €530 | €4,310 | +€3,779 | +712.6% |
| Total equity and liabilities | 10/49 | €5,070 | €15,065 | +€9,994 | +197.1% |
| Equity | 10/15 | -€16,242 | -€13,091 | +€3,151 | +19.4% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,342 | -€13,191 | +€3,151 | +19.3% |
| Amounts payable | 17/49 | €21,313 | €28,156 | +€6,843 | +32.1% |
| Amounts payable after more than one year | 17 | €15,000 | €10,000 | -€5,000 | -33.3% |
| Financial debts | 170/4 | €15,000 | €10,000 | -€5,000 | -33.3% |
| Amounts payable within one year | 42/48 | €6,257 | €18,100 | +€11,843 | +189.3% |
| Current portion of amounts payable after more than one year | 42 | €5,000 | €10,000 | +€5,000 | +100.0% |
| Trade debts | 44 | €974 | €4,811 | +€3,837 | +393.9% |
| Suppliers | 440/4 | €974 | €4,811 | +€3,837 | +393.9% |
| Taxes, remuneration and social security | 45 | €283 | €3,283 | +€3,000 | +1061.6% |
| Taxes | 450/3 | €283 | €3,283 | +€3,000 | +1061.6% |
| Other amounts payable | 47/48 | €0 | €6 | +€6 | |
| Accrued charges and deferred income | 492/3 | €56 | €56 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,221 | €0 | -€2,221 | -100.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,539 | €1,201 | -€338 | -22.0% |
| Gross operating margin | 9900 | -€6,541 | €4,702 | +€11,243 | |
| Operating profit (loss) | 9901 | -€10,301 | €3,501 | +€13,801 | |
| Financial income | 75/76B | €20 | €1 | -€19 | -94.2% |
| Recurring financial income | 75 | €20 | €1 | -€19 | -94.2% |
| Financial charges | 65/66B | €140 | €195 | +€55 | +39.7% |
| Recurring financial charges | 65 | €140 | €195 | +€55 | +39.7% |
| Profit (loss) for the period before taxes | 9903 | -€10,421 | €3,307 | +€13,728 | |
| Income taxes | 67/77 | €149 | €156 | +€7 | +4.5% |
| Profit (loss) for the period | 9904 | -€10,570 | €3,151 | +€13,721 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,570 | €3,151 | +€13,721 |
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 8 October 2026 via checked.be.