BMW DAVIT: 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.
BMW DAVIT
Largest movements
- Stocks and contracts -€30,200
down €30,200 (-24.0%), from €125,850 to €95,650
- Tangible fixed assets +€18,850
up €18,850 (+76.8%), from €24,545 to €43,395
of which Other tangible fixed assets: +€20,872
- Receivables within one year -€17,155
down €17,155 (-47.3%), from €36,256 to €19,102
- Cash -€9,927
down €9,927 (-92.2%), from €10,763 to €837
mainly Tax, wage and social debts (-€86,829) and Investment in fixed assets (net) (-€26,310)
- Deferred charges and accrued income +€5,460
new in 2025: €5,460
- Tax, wage and social debts -€86,829
down €86,829 (-60.8%), from €142,882 to €56,053
of which Remuneration and social security: -€58,511
- Profit (loss) carried forward +€44,155
up €44,155 (+113%), from €39,188 to €83,342
- Trade debts +€12,738
new in 2025: €12,738
- Current portion of long-term debt -€3,035
no longer reported in 2025 (was €3,035)
- Gross operating margin +€46,002
up €46,002 (+47.4%), from €96,951 to €142,953
- Staff costs +€28,011
up €28,011 (+56.0%), from €49,991 to €78,002
- Other operating charges +€10,142
up €10,142 (+833%), from €1,217 to €11,359
- Taxes -€9,524
down €9,524 (-86.1%), from €11,065 to €1,541
- Depreciation +€2,842
up €2,842 (+61.6%), from €4,618 to €7,460
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 | €205,565 | €172,593 | -€32,972 | -16.0% |
| Fixed assets | 21/28 | €32,695 | €51,545 | +€18,850 | +57.7% |
| Tangible fixed assets | 22/27 | €24,545 | €43,395 | +€18,850 | +76.8% |
| Plant, machinery and equipment | 23 | €636 | €418 | -€218 | -34.3% |
| Furniture and vehicles | 24 | €23,909 | €22,106 | -€1,804 | -7.5% |
| Other tangible fixed assets | 26 | - | €20,872 | +€20,872 | |
| Financial fixed assets | 28 | €8,150 | €8,150 | = | 0.0% |
| Current assets | 29/58 | €172,870 | €121,048 | -€51,822 | -30.0% |
| Stocks and contracts in progress | 3 | €125,850 | €95,650 | -€30,200 | -24.0% |
| Stocks | 30/36 | €125,850 | €95,650 | -€30,200 | -24.0% |
| Amounts receivable within one year | 40/41 | €36,256 | €19,102 | -€17,155 | -47.3% |
| Trade receivables | 40 | €36,256 | €19,102 | -€17,155 | -47.3% |
| Cash at bank and in hand | 54/58 | €10,763 | €837 | -€9,927 | -92.2% |
| Deferred charges and accrued income | 490/1 | - | €5,460 | +€5,460 | |
| Total equity and liabilities | 10/49 | €205,565 | €172,593 | -€32,972 | -16.0% |
| Equity | 10/15 | €59,648 | €103,802 | +€44,155 | +74.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 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 | €39,188 | €83,342 | +€44,155 | +113% |
| Amounts payable | 17/49 | €145,917 | €68,791 | -€77,126 | -52.9% |
| Amounts payable within one year | 42/48 | €145,917 | €68,791 | -€77,126 | -52.9% |
| Current portion of amounts payable after more than one year | 42 | €3,035 | - | -€3,035 | |
| Trade debts | 44 | - | €12,738 | +€12,738 | |
| Suppliers | 440/4 | - | €12,738 | +€12,738 | |
| Taxes, remuneration and social security | 45 | €142,882 | €56,053 | -€86,829 | -60.8% |
| Taxes | 450/3 | €53,240 | €24,922 | -€28,318 | -53.2% |
| Remuneration and social security | 454/9 | €89,642 | €31,131 | -€58,511 | -65.3% |
| Remuneration, social security and pensions | 62 | €49,991 | €78,002 | +€28,011 | +56.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,618 | €7,460 | +€2,842 | +61.6% |
| Other operating charges | 640/8 | €1,217 | €11,359 | +€10,142 | +833% |
| Gross operating margin | 9900 | €96,951 | €142,953 | +€46,002 | +47.4% |
| Operating profit (loss) | 9901 | €41,125 | €46,132 | +€5,007 | +12.2% |
| Financial charges | 65/66B | €519 | €436 | -€83 | -16.0% |
| Recurring financial charges | 65 | €519 | €436 | -€83 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | €40,606 | €45,695 | +€5,090 | +12.5% |
| Income taxes | 67/77 | €11,065 | €1,541 | -€9,524 | -86.1% |
| Profit (loss) for the period | 9904 | €29,541 | €44,155 | +€14,614 | +49.5% |
| Profit (loss) for the period to be appropriated | 9905 | €29,541 | €44,155 | +€14,614 | +49.5% |
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 19 October 2026 via checked.be.