DVV TECHNICS: 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.
DVV TECHNICS
Largest movements
- Cash +€22,526
up €22,526 (+141%), from €15,949 to €38,475
mainly Net result for the year (+€16,931) and Receivables within one year (+€6,012)
- Receivables within one year -€6,012
down €6,012 (-5.3%), from €113,539 to €107,527
of which Other amounts receivable: -€8,449
- Tangible fixed assets -€2,869
down €2,869 (-43.4%), from €6,609 to €3,740
of which Other tangible fixed assets: -€1,760
- Deferred charges and accrued income -€1,618
down €1,618 (-23.6%), from €6,869 to €5,251
- Reserves +€16,931
up €16,931 (+85.1%), from €19,889 to €36,819
- Other debts -€3,137
down €3,137 (-25.3%), from €12,419 to €9,282
- Debts after one year -€2,499
no longer reported in 2025 (was €2,499)
- Trade debts +€2,218
up €2,218 (+12.9%), from €17,178 to €19,397
- Gross operating margin +€17,937
up €17,937 (+193%), from €9,276 to €27,214
- Taxes +€4,317
up €4,317 (+749%), from €576 to €4,893
- Other operating charges +€393
up €393 (+77.1%), from €510 to €903
- Financial charges +€273
up €273 (+56.6%), from €483 to €756
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 | €147,966 | €159,993 | +€12,027 | +8.1% |
| Fixed assets | 21/28 | €6,609 | €3,740 | -€2,869 | -43.4% |
| Tangible fixed assets | 22/27 | €6,609 | €3,740 | -€2,869 | -43.4% |
| Plant, machinery and equipment | 23 | €686 | €158 | -€528 | -77.0% |
| Furniture and vehicles | 24 | €2,404 | €1,823 | -€582 | -24.2% |
| Other tangible fixed assets | 26 | €3,520 | €1,760 | -€1,760 | -50.0% |
| Current assets | 29/58 | €141,357 | €156,253 | +€14,896 | +10.5% |
| Stocks and contracts in progress | 3 | €5,000 | €5,000 | = | 0.0% |
| Stocks | 30/36 | €5,000 | €5,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €113,539 | €107,527 | -€6,012 | -5.3% |
| Trade receivables | 40 | €99,553 | €101,990 | +€2,437 | +2.4% |
| Other amounts receivable | 41 | €13,986 | €5,537 | -€8,449 | -60.4% |
| Cash at bank and in hand | 54/58 | €15,949 | €38,475 | +€22,526 | +141% |
| Deferred charges and accrued income | 490/1 | €6,869 | €5,251 | -€1,618 | -23.6% |
| Total equity and liabilities | 10/49 | €147,966 | €159,993 | +€12,027 | +8.1% |
| Equity | 10/15 | €109,885 | €126,816 | +€16,931 | +15.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €19,889 | €36,819 | +€16,931 | +85.1% |
| Distributable reserves | 133 | €19,889 | €36,819 | +€16,931 | +85.1% |
| Profit (loss) carried forward | 14 | €77,596 | €77,596 | = | 0.0% |
| Amounts payable | 17/49 | €38,081 | €33,178 | -€4,904 | -12.9% |
| Amounts payable after more than one year | 17 | €2,499 | - | -€2,499 | |
| Financial debts | 170/4 | €2,499 | - | -€2,499 | |
| Amounts payable within one year | 42/48 | €33,582 | €31,178 | -€2,404 | -7.2% |
| Current portion of amounts payable after more than one year | 42 | €3,217 | €2,499 | -€717 | -22.3% |
| Trade debts | 44 | €17,178 | €19,397 | +€2,218 | +12.9% |
| Suppliers | 440/4 | €17,178 | €19,397 | +€2,218 | +12.9% |
| Taxes, remuneration and social security | 45 | €768 | - | -€768 | |
| Taxes | 450/3 | €768 | - | -€768 | |
| Other amounts payable | 47/48 | €12,419 | €9,282 | -€3,137 | -25.3% |
| Accrued charges and deferred income | 492/3 | €2,000 | €2,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,181 | €4,025 | -€156 | -3.7% |
| Other operating charges | 640/8 | €510 | €903 | +€393 | +77.1% |
| Gross operating margin | 9900 | €9,276 | €27,214 | +€17,937 | +193% |
| Operating profit (loss) | 9901 | €4,585 | €22,285 | +€17,700 | +386% |
| Financial income | 75/76B | €234 | €295 | +€60 | +25.8% |
| Recurring financial income | 75 | €234 | €295 | +€60 | +25.8% |
| Financial charges | 65/66B | €483 | €756 | +€273 | +56.6% |
| Recurring financial charges | 65 | €483 | €756 | +€273 | +56.6% |
| Profit (loss) for the period before taxes | 9903 | €4,337 | €21,824 | +€17,487 | +403% |
| Income taxes | 67/77 | €576 | €4,893 | +€4,317 | +749% |
| Profit (loss) for the period | 9904 | €3,761 | €16,931 | +€13,170 | +350% |
| Profit (loss) for the period to be appropriated | 9905 | €3,761 | €16,931 | +€13,170 | +350% |
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 18 October 2026 via checked.be.