DVJC: 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.
DVJC
Largest movements
- Receivables within one year -€66,820
down €66,820 (-95.5%), from €69,975 to €3,155
of which Trade receivables: -€68,318
- Trade debts -€69,213
down €69,213 (-87.6%), from €78,995 to €9,782
- Other debts +€57,513
up €57,513 (+1,356%), from €4,241 to €61,754
- Profit (loss) carried forward -€55,811
down €55,811 (-268%), from -€20,813 to -€76,624
- Other operating charges -€41,336
down €41,336 (-77.8%), from €53,157 to €11,821
- Gross operating margin +€32,881
up €32,881 (+45.0%), from -€73,129 to -€40,248
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 | €71,055 | €3,509 | -€67,546 | -95.1% |
| Fixed assets | 21/28 | €787 | €348 | -€439 | -55.8% |
| Tangible fixed assets | 22/27 | €787 | €348 | -€439 | -55.8% |
| Furniture and vehicles | 24 | €692 | €348 | -€344 | -49.7% |
| Other tangible fixed assets | 26 | €95 | €0 | -€95 | -100% |
| Current assets | 29/58 | €70,267 | €3,161 | -€67,107 | -95.5% |
| Amounts receivable within one year | 40/41 | €69,975 | €3,155 | -€66,820 | -95.5% |
| Trade receivables | 40 | €69,886 | €1,568 | -€68,318 | -97.8% |
| Other amounts receivable | 41 | €89 | €1,586 | +€1,498 | +1,689% |
| Cash at bank and in hand | 54/58 | €293 | €6 | -€287 | -97.9% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €71,055 | €3,509 | -€67,546 | -95.1% |
| Equity | 10/15 | -€12,753 | -€68,564 | -€55,811 | -438% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| 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 | -€20,813 | -€76,624 | -€55,811 | -268% |
| Amounts payable | 17/49 | €83,808 | €72,073 | -€11,735 | -14.0% |
| Amounts payable within one year | 42/48 | €83,808 | €72,073 | -€11,735 | -14.0% |
| Trade debts | 44 | €78,995 | €9,782 | -€69,213 | -87.6% |
| Suppliers | 440/4 | €78,995 | €9,782 | -€69,213 | -87.6% |
| Taxes, remuneration and social security | 45 | €572 | €536 | -€36 | -6.3% |
| Taxes | 450/3 | €572 | €536 | -€36 | -6.3% |
| Other amounts payable | 47/48 | €4,241 | €61,754 | +€57,513 | +1,356% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €436 | €439 | +€4 | +0.9% |
| Other operating charges | 640/8 | €53,157 | €11,821 | -€41,336 | -77.8% |
| Gross operating margin | 9900 | -€73,129 | -€40,248 | +€32,881 | +45.0% |
| Operating profit (loss) | 9901 | -€126,722 | -€52,508 | +€74,213 | +58.6% |
| Financial income | 75/76B | €563 | €213 | -€350 | -62.2% |
| Recurring financial income | 75 | €563 | €213 | -€350 | -62.2% |
| Financial charges | 65/66B | €3,634 | €3,235 | -€399 | -11.0% |
| Recurring financial charges | 65 | €3,634 | €3,235 | -€399 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | -€129,792 | -€55,530 | +€74,262 | +57.2% |
| Income taxes | 67/77 | €311 | €280 | -€31 | -9.8% |
| Profit (loss) for the period | 9904 | -€130,103 | -€55,811 | +€74,293 | +57.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€130,103 | -€55,811 | +€74,293 | +57.1% |
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 28 October 2026 via checked.be.