DVspanplafond: 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.
DVspanplafond
Largest movements
- Cash -€69,195
down €69,195 (-54.7%), from €126,418 to €57,223
mainly Net result for the year (-€61,125) and Receivables within one year (-€12,404)
- Receivables within one year +€12,404
up €12,404 (+407.5%), from €3,044 to €15,448
of which Other amounts receivable: +€12,077
- Tangible fixed assets -€10,115
down €10,115 (-7.2%), from €141,002 to €130,887
- Deferred charges and accrued income -€8,889
down €8,889 (-47.6%), from €18,670 to €9,780
- Profit (loss) carried forward -€61,125
down €61,125 (-82.5%), from €74,095 to €12,970
- Debts after one year -€11,990
down €11,990 (-6.5%), from €184,755 to €172,765
- Trade debts -€3,052
down €3,052 (-60.3%), from €5,064 to €2,012
- Gross operating margin -€60,874
down €60,874, from €19,017 to -€41,857
- Taxes -€3,166
no longer reported in 2025 (was €3,166)
- Depreciation -€836
down €836 (-7.6%), from €10,951 to €10,115
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 | €290,959 | €215,213 | -€75,745 | -26.0% |
| Fixed assets | 21/28 | €142,827 | €132,762 | -€10,065 | -7.0% |
| Tangible fixed assets | 22/27 | €141,002 | €130,887 | -€10,115 | -7.2% |
| Land and buildings | 22 | €141,002 | €130,887 | -€10,115 | -7.2% |
| Financial fixed assets | 28 | €1,825 | €1,875 | +€50 | +2.7% |
| Current assets | 29/58 | €148,132 | €82,451 | -€65,680 | -44.3% |
| Amounts receivable within one year | 40/41 | €3,044 | €15,448 | +€12,404 | +407.5% |
| Trade receivables | 40 | €3,044 | €3,371 | +€327 | +10.7% |
| Other amounts receivable | 41 | - | €12,077 | +€12,077 | |
| Cash at bank and in hand | 54/58 | €126,418 | €57,223 | -€69,195 | -54.7% |
| Deferred charges and accrued income | 490/1 | €18,670 | €9,780 | -€8,889 | -47.6% |
| Total equity and liabilities | 10/49 | €290,959 | €215,213 | -€75,745 | -26.0% |
| Equity | 10/15 | €82,155 | €21,030 | -€61,125 | -74.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,095 | €12,970 | -€61,125 | -82.5% |
| Amounts payable | 17/49 | €208,804 | €194,183 | -€14,621 | -7.0% |
| Amounts payable after more than one year | 17 | €184,755 | €172,765 | -€11,990 | -6.5% |
| Financial debts | 170/4 | €184,755 | €172,765 | -€11,990 | -6.5% |
| Amounts payable within one year | 42/48 | €24,049 | €21,313 | -€2,736 | -11.4% |
| Current portion of amounts payable after more than one year | 42 | €11,668 | €11,990 | +€323 | +2.8% |
| Trade debts | 44 | €5,064 | €2,012 | -€3,052 | -60.3% |
| Suppliers | 440/4 | €5,064 | €2,012 | -€3,052 | -60.3% |
| Taxes, remuneration and social security | 45 | €360 | - | -€360 | |
| Taxes | 450/3 | €360 | - | -€360 | |
| Other amounts payable | 47/48 | €6,957 | €7,310 | +€354 | +5.1% |
| Accrued charges and deferred income | 492/3 | - | €106 | +€106 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,951 | €10,115 | -€836 | -7.6% |
| Other operating charges | 640/8 | €2,763 | €2,978 | +€215 | +7.8% |
| Gross operating margin | 9900 | €19,017 | -€41,857 | -€60,874 | |
| Operating profit (loss) | 9901 | €5,303 | -€54,950 | -€60,253 | |
| Financial income | 75/76B | €60 | €6 | -€53 | -89.7% |
| Recurring financial income | 75 | €60 | €6 | -€53 | -89.7% |
| Financial charges | 65/66B | €6,357 | €6,181 | -€175 | -2.8% |
| Recurring financial charges | 65 | €6,357 | €6,181 | -€175 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | -€994 | -€61,125 | -€60,131 | -6048.8% |
| Income taxes | 67/77 | €3,166 | - | -€3,166 | |
| Profit (loss) for the period | 9904 | -€4,161 | -€61,125 | -€56,964 | -1369.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,161 | -€61,125 | -€56,964 | -1369.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.