DAEVA: 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.
DAEVA
Largest movements
- Tangible fixed assets -€3,094
down €3,094 (-87.9%), from €3,518 to €424
- Cash -€2,474
down €2,474 (-100.0%), from €2,474 to €0
mainly Net result for the year (-€3,934) and Tax, wage and social debts (-€1,042)
- Profit (loss) carried forward -€3,934
down €3,934 (-11.8%), from -€33,391 to -€37,324
- Tax, wage and social debts -€1,042
down €1,042 (-82.4%), from €1,264 to €223
- Other debts -€625
down €625 (-1.8%), from €35,340 to €34,715
- Short-term financial debts +€170
new in 2025: €170
- Trade debts -€138
down €138 (-12.7%), from €1,079 to €942
- Staff costs -€16,421
no longer reported in 2025 (was €16,421)
- Gross operating margin -€6,119
down €6,119 (-97.2%), from €6,295 to €176
- Other operating charges -€4,672
down €4,672 (-84.8%), from €5,513 to €841
- Depreciation -€3,126
down €3,126 (-52.5%), from €5,955 to €2,829
- Taxes -€65
down €65 (-44.9%), from €144 to €79
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 | €6,293 | €724 | -€5,568 | -88.5% |
| Fixed assets | 21/28 | €3,518 | €424 | -€3,094 | -87.9% |
| Tangible fixed assets | 22/27 | €3,518 | €424 | -€3,094 | -87.9% |
| Furniture and vehicles | 24 | €3,518 | €424 | -€3,094 | -87.9% |
| Current assets | 29/58 | €2,774 | €300 | -€2,474 | -89.2% |
| Amounts receivable within one year | 40/41 | €300 | €300 | = | 0.0% |
| Trade receivables | 40 | €300 | €300 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,474 | €0 | -€2,474 | -100.0% |
| Total equity and liabilities | 10/49 | €6,293 | €724 | -€5,568 | -88.5% |
| Equity | 10/15 | -€31,391 | -€35,324 | -€3,934 | -12.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,391 | -€37,324 | -€3,934 | -11.8% |
| Amounts payable | 17/49 | €37,684 | €36,049 | -€1,635 | -4.3% |
| Amounts payable within one year | 42/48 | €37,684 | €36,049 | -€1,635 | -4.3% |
| Financial debts | 43 | - | €170 | +€170 | |
| Credit institutions | 430/8 | - | €170 | +€170 | |
| Trade debts | 44 | €1,079 | €942 | -€138 | -12.7% |
| Suppliers | 440/4 | €1,079 | €942 | -€138 | -12.7% |
| Taxes, remuneration and social security | 45 | €1,264 | €223 | -€1,042 | -82.4% |
| Taxes | 450/3 | €1,264 | €223 | -€1,042 | -82.4% |
| Other amounts payable | 47/48 | €35,340 | €34,715 | -€625 | -1.8% |
| Remuneration, social security and pensions | 62 | €16,421 | - | -€16,421 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,955 | €2,829 | -€3,126 | -52.5% |
| Other operating charges | 640/8 | €5,513 | €841 | -€4,672 | -84.8% |
| Gross operating margin | 9900 | €6,295 | €176 | -€6,119 | -97.2% |
| Operating profit (loss) | 9901 | -€21,594 | -€3,493 | +€18,101 | +83.8% |
| Financial charges | 65/66B | €360 | €361 | +€1 | +0.4% |
| Recurring financial charges | 65 | €360 | €96 | -€264 | -73.4% |
| Non-recurring financial charges | 66B | - | €265 | +€265 | |
| Profit (loss) for the period before taxes | 9903 | -€21,954 | -€3,854 | +€18,099 | +82.4% |
| Income taxes | 67/77 | €144 | €79 | -€65 | -44.9% |
| Profit (loss) for the period | 9904 | -€22,097 | -€3,934 | +€18,164 | +82.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,097 | -€3,934 | +€18,164 | +82.2% |
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 13 October 2026 via checked.be.