DVS SERVICE: 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 SERVICE
Largest movements
- Tangible fixed assets +€131,912
up €131,912 (+67.9%), from €194,149 to €326,061
of which Furniture and vehicles: +€157,875
- Receivables within one year +€33,724
up €33,724 (+138.7%), from €24,310 to €58,034
of which Other amounts receivable: +€39,510
- Current investments -€30,000
down €30,000 (-30.0%), from €100,000 to €70,000
- Cash +€13,299
up €13,299 (+269.9%), from €4,928 to €18,227
mainly Depreciation (+€68,088) and Debts after one year (+€67,276)
- Debts after one year +€67,276
up €67,276 (+83.1%), from €80,939 to €148,215
- Current portion of long-term debt +€36,594
up €36,594 (+85.3%), from €42,913 to €79,507
- Profit (loss) carried forward +€27,331
up €27,331 (+24.7%), from -€110,629 to -€83,298
- Other debts +€17,267
up €17,267 (+28.6%), from €60,330 to €77,597
- Depreciation +€9,710
up €9,710 (+16.6%), from €58,378 to €68,088
- Taxes -€9,593
down €9,593 (-79.5%), from €12,069 to €2,476
- Gross operating margin -€1,238
down €1,238 (-1.2%), from €104,174 to €102,936
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 | €324,496 | €472,322 | +€147,826 | +45.6% |
| Fixed assets | 21/28 | €194,149 | €326,061 | +€131,912 | +67.9% |
| Tangible fixed assets | 22/27 | €194,149 | €326,061 | +€131,912 | +67.9% |
| Plant, machinery and equipment | 23 | €88,628 | €62,665 | -€25,963 | -29.3% |
| Furniture and vehicles | 24 | €105,521 | €263,396 | +€157,875 | +149.6% |
| Current assets | 29/58 | €130,347 | €146,261 | +€15,914 | +12.2% |
| Amounts receivable within one year | 40/41 | €24,310 | €58,034 | +€33,724 | +138.7% |
| Trade receivables | 40 | €23,850 | €18,063 | -€5,787 | -24.3% |
| Other amounts receivable | 41 | €461 | €39,971 | +€39,510 | +8574.7% |
| Current investments | 50/53 | €100,000 | €70,000 | -€30,000 | -30.0% |
| Cash at bank and in hand | 54/58 | €4,928 | €18,227 | +€13,299 | +269.9% |
| Deferred charges and accrued income | 490/1 | €1,108 | - | -€1,108 | |
| Total equity and liabilities | 10/49 | €324,496 | €472,322 | +€147,826 | +45.6% |
| Equity | 10/15 | €129,345 | €156,676 | +€27,331 | +21.1% |
| Contributions | 10/11 | €211,973 | €211,973 | = | 0.0% |
| Contributions outside capital | 11 | - | €211,973 | +€211,973 | |
| Other | 1109/19 | - | €211,973 | +€211,973 | |
| Reserves | 13 | €28,000 | €28,000 | = | 0.0% |
| Distributable reserves | 133 | €28,000 | €28,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€110,629 | -€83,298 | +€27,331 | +24.7% |
| Amounts payable | 17/49 | €195,152 | €315,646 | +€120,494 | +61.7% |
| Amounts payable after more than one year | 17 | €80,939 | €148,215 | +€67,276 | +83.1% |
| Financial debts | 170/4 | €80,939 | €148,215 | +€67,276 | +83.1% |
| Amounts payable within one year | 42/48 | €110,344 | €163,093 | +€52,749 | +47.8% |
| Current portion of amounts payable after more than one year | 42 | €42,913 | €79,507 | +€36,594 | +85.3% |
| Trade debts | 44 | €1,283 | €171 | -€1,112 | -86.7% |
| Suppliers | 440/4 | €1,283 | €171 | -€1,112 | -86.7% |
| Taxes, remuneration and social security | 45 | €5,818 | €5,818 | = | 0.0% |
| Taxes | 450/3 | €5,818 | €5,818 | = | 0.0% |
| Other amounts payable | 47/48 | €60,330 | €77,597 | +€17,267 | +28.6% |
| Accrued charges and deferred income | 492/3 | €3,868 | €4,338 | +€470 | +12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,378 | €68,088 | +€9,710 | +16.6% |
| Other operating charges | 640/8 | €126 | €528 | +€402 | +318.8% |
| Gross operating margin | 9900 | €104,174 | €102,936 | -€1,238 | -1.2% |
| Operating profit (loss) | 9901 | €45,670 | €34,320 | -€11,350 | -24.9% |
| Financial income | 75/76B | €2,503 | €2,734 | +€231 | +9.2% |
| Recurring financial income | 75 | €2,503 | €2,734 | +€231 | +9.2% |
| Financial charges | 65/66B | €7,811 | €7,247 | -€565 | -7.2% |
| Recurring financial charges | 65 | €7,811 | €7,247 | -€565 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €40,361 | €29,807 | -€10,554 | -26.1% |
| Income taxes | 67/77 | €12,069 | €2,476 | -€9,593 | -79.5% |
| Profit (loss) for the period | 9904 | €28,292 | €27,331 | -€960 | -3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €28,292 | €27,331 | -€960 | -3.4% |
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 11 October 2026 via checked.be.