DA3V: what changed
DA3V
Largest movements
- Receivables within one year -€4,233
down €4,233 (-9.3%), from €45,486 to €41,253
of which Trade receivables: -€4,602
- Cash +€4,005
up €4,005 (+80.1%), from €5,003 to €9,008
mainly Receivables within one year (+€4,233) and Depreciation (+€3,495)
- Tangible fixed assets -€3,495
down €3,495 (-16.3%), from €21,492 to €17,997
of which Plant, machinery and equipment: -€3,084
- Profit (loss) carried forward -€3,722
down €3,722 (-5.8%), from €63,925 to €60,203
- Gross operating margin +€27,416
up €27,416, from -€10,795 to €16,621
- Write-downs +€12,420
new in 2025: €12,420
- Taxes +€2,333
up €2,333 (+1,394%), from €167 to €2,500
- Depreciation -€775
down €775 (-18.2%), from €4,270 to €3,495
- Financial charges -€395
down €395 (-60.0%), from €658 to €263
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 | €71,981 | €68,259 | -€3,722 | -5.2% |
| Fixed assets | 21/28 | €21,492 | €17,997 | -€3,495 | -16.3% |
| Tangible fixed assets | 22/27 | €21,492 | €17,997 | -€3,495 | -16.3% |
| Plant, machinery and equipment | 23 | €18,323 | €15,239 | -€3,084 | -16.8% |
| Other tangible fixed assets | 26 | €3,169 | €2,758 | -€411 | -13.0% |
| Current assets | 29/58 | €50,489 | €50,262 | -€227 | -0.5% |
| Amounts receivable within one year | 40/41 | €45,486 | €41,253 | -€4,233 | -9.3% |
| Trade receivables | 40 | €23,901 | €19,299 | -€4,602 | -19.3% |
| Other amounts receivable | 41 | €21,585 | €21,954 | +€369 | +1.7% |
| Cash at bank and in hand | 54/58 | €5,003 | €9,008 | +€4,005 | +80.1% |
| Total equity and liabilities | 10/49 | €71,981 | €68,259 | -€3,722 | -5.2% |
| Equity | 10/15 | €71,981 | €68,259 | -€3,722 | -5.2% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Capital | 10 | €6,197 | €6,197 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,925 | €60,203 | -€3,722 | -5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,270 | €3,495 | -€775 | -18.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €12,420 | +€12,420 | |
| Other operating charges | 640/8 | €2,012 | €1,665 | -€347 | -17.2% |
| Gross operating margin | 9900 | -€10,795 | €16,621 | +€27,416 | |
| Operating profit (loss) | 9901 | -€17,077 | -€959 | +€16,118 | +94.4% |
| Financial charges | 65/66B | €658 | €263 | -€395 | -60.0% |
| Recurring financial charges | 65 | €658 | €263 | -€395 | -60.0% |
| Profit (loss) for the period before taxes | 9903 | -€17,735 | -€1,222 | +€16,513 | +93.1% |
| Income taxes | 67/77 | €167 | €2,500 | +€2,333 | +1,394% |
| Profit (loss) for the period | 9904 | -€17,903 | -€3,722 | +€14,180 | +79.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,903 | -€3,722 | +€14,180 | +79.2% |
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 5 November 2026 via checked.be.