DA SILVA & Fils: what changed
DA SILVA & Fils
Largest movements
- Receivables within one year -€363,542
down €363,542 (-68.7%), from €528,817 to €165,276
of which Trade receivables: -€371,028
- Tangible fixed assets -€54,667
down €54,667 (-74.6%), from €73,271 to €18,604
of which Furniture and vehicles: -€47,361
- Cash -€13,367
down €13,367 (-57.8%), from €23,117 to €9,750
mainly Trade debts (-€391,819) and Debts after one year (-€82,080)
- Trade debts -€391,819
down €391,819 (-88.7%), from €441,493 to €49,674
- Debts after one year -€82,080
no longer reported in 2025 (was €82,080)
- Other debts +€54,512
new in 2025: €54,512
- Tax, wage and social debts -€15,534
down €15,534 (-87.7%), from €17,722 to €2,187
- Depreciation -€14,427
down €14,427 (-53.2%), from €27,138 to €12,711
- Gross operating margin -€13,596
down €13,596 (-31.5%), from €43,170 to €29,574
- Other operating charges +€11,878
up €11,878 (+19,797%), from €60 to €11,938
- Financial charges -€5,712
down €5,712 (-87.5%), from €6,531 to €820
- Taxes -€1,015
down €1,015 (-46.1%), from €2,203 to €1,187
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €629,860 | €198,659 | -€431,201 | -68.5% |
| Fixed assets | 21/28 | €77,926 | €23,259 | -€54,667 | -70.2% |
| Tangible fixed assets | 22/27 | €73,271 | €18,604 | -€54,667 | -74.6% |
| Plant, machinery and equipment | 23 | €12,945 | €5,639 | -€7,306 | -56.4% |
| Furniture and vehicles | 24 | €60,326 | €12,965 | -€47,361 | -78.5% |
| Financial fixed assets | 28 | €4,656 | €4,656 | = | 0.0% |
| Current assets | 29/58 | €551,934 | €175,400 | -€376,534 | -68.2% |
| Amounts receivable within one year | 40/41 | €528,817 | €165,276 | -€363,542 | -68.7% |
| Trade receivables | 40 | €525,269 | €154,241 | -€371,028 | -70.6% |
| Other amounts receivable | 41 | €3,548 | €11,035 | +€7,487 | +211% |
| Cash at bank and in hand | 54/58 | €23,117 | €9,750 | -€13,367 | -57.8% |
| Deferred charges and accrued income | 490/1 | - | €374 | +€374 | |
| Total equity and liabilities | 10/49 | €629,860 | €198,659 | -€431,201 | -68.5% |
| Equity | 10/15 | €88,566 | €92,286 | +€3,720 | +4.2% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €70,000 | €70,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €35,000 | €35,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €35,000 | €35,000 | = | 0.0% |
| Distributable reserves | 133 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,566 | €16,286 | +€3,720 | +29.6% |
| Amounts payable | 17/49 | €541,294 | €106,373 | -€434,921 | -80.3% |
| Amounts payable after more than one year | 17 | €82,080 | - | -€82,080 | |
| Other amounts payable | 178/9 | €82,080 | - | -€82,080 | |
| Amounts payable within one year | 42/48 | €459,214 | €106,373 | -€352,841 | -76.8% |
| Trade debts | 44 | €441,493 | €49,674 | -€391,819 | -88.7% |
| Suppliers | 440/4 | €441,493 | €49,674 | -€391,819 | -88.7% |
| Taxes, remuneration and social security | 45 | €17,722 | €2,187 | -€15,534 | -87.7% |
| Taxes | 450/3 | €17,722 | €2,187 | -€15,534 | -87.7% |
| Other amounts payable | 47/48 | - | €54,512 | +€54,512 | |
| Non-recurring operating income | 76A | €80 | - | -€80 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,138 | €12,711 | -€14,427 | -53.2% |
| Other operating charges | 640/8 | €60 | €11,938 | +€11,878 | +19,797% |
| Gross operating margin | 9900 | €43,170 | €29,574 | -€13,596 | -31.5% |
| Operating profit (loss) | 9901 | €15,972 | €4,925 | -€11,047 | -69.2% |
| Financial income | 75/76B | €1,250 | €802 | -€448 | -35.8% |
| Recurring financial income | 75 | €1,250 | €802 | -€448 | -35.8% |
| Financial charges | 65/66B | €6,531 | €820 | -€5,712 | -87.5% |
| Recurring financial charges | 65 | €6,531 | €820 | -€5,712 | -87.5% |
| Profit (loss) for the period before taxes | 9903 | €10,691 | €4,907 | -€5,783 | -54.1% |
| Income taxes | 67/77 | €2,203 | €1,187 | -€1,015 | -46.1% |
| Profit (loss) for the period | 9904 | €8,488 | €3,720 | -€4,768 | -56.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,488 | €3,720 | -€4,768 | -56.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.