DAV CONSTRUCTANCE: 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.
DAV CONSTRUCTANCE
Largest movements
- Receivables within one year -€29,627
down €29,627 (-27.6%), from €107,505 to €77,878
of which Trade receivables: -€28,389
- Cash -€4,338
down €4,338 (-86.5%), from €5,014 to €676
mainly Trade debts (-€37,036) and Tax, wage and social debts (-€2,513)
- Trade debts -€37,036
down €37,036 (-47.4%), from €78,159 to €41,124
- Profit (loss) carried forward +€5,118
up €5,118 (+23.0%), from €22,214 to €27,332
- Tax, wage and social debts -€2,513
down €2,513 (-50.9%), from €4,935 to €2,422
- Turnover -€8,035
down €8,035 (-4.2%), from €192,096 to €184,061
- Purchases and services -€4,916
down €4,916 (-2.7%), from €181,771 to €176,855
- Other operating charges -€3,604
down €3,604 (-70.5%), from €5,112 to €1,508
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 | €112,519 | €78,555 | -€33,965 | -30.2% |
| Current assets | 29/58 | €112,519 | €78,555 | -€33,965 | -30.2% |
| Amounts receivable within one year | 40/41 | €107,505 | €77,878 | -€29,627 | -27.6% |
| Trade receivables | 40 | €90,644 | €62,255 | -€28,389 | -31.3% |
| Other amounts receivable | 41 | €16,861 | €15,623 | -€1,238 | -7.3% |
| Cash at bank and in hand | 54/58 | €5,014 | €676 | -€4,338 | -86.5% |
| Total equity and liabilities | 10/49 | €112,519 | €78,555 | -€33,965 | -30.2% |
| Equity | 10/15 | €28,214 | €33,332 | +€5,118 | +18.1% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,214 | €27,332 | +€5,118 | +23.0% |
| Amounts payable | 17/49 | €84,306 | €45,222 | -€39,083 | -46.4% |
| Amounts payable within one year | 42/48 | €84,306 | €45,222 | -€39,083 | -46.4% |
| Financial debts | 43 | €1,212 | €1,677 | +€465 | +38.4% |
| Credit institutions | 430/8 | €1,212 | €1,677 | +€465 | +38.4% |
| Trade debts | 44 | €78,159 | €41,124 | -€37,036 | -47.4% |
| Suppliers | 440/4 | €78,159 | €41,124 | -€37,036 | -47.4% |
| Taxes, remuneration and social security | 45 | €4,935 | €2,422 | -€2,513 | -50.9% |
| Taxes | 450/3 | €4,935 | €2,422 | -€2,513 | -50.9% |
| Turnover | 70 | €192,096 | €184,061 | -€8,035 | -4.2% |
| Non-recurring operating income | 76A | - | €2,222 | +€2,222 | |
| Goods, raw materials, services and sundry goods | 60/61 | €181,771 | €176,855 | -€4,916 | -2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,053 | - | -€1,053 | |
| Other operating charges | 640/8 | €5,112 | €1,508 | -€3,604 | -70.5% |
| Non-recurring operating charges | 66A | - | €149 | +€149 | |
| Gross operating margin | 9900 | €10,325 | €9,428 | -€896 | -8.7% |
| Operating profit (loss) | 9901 | €4,159 | €7,771 | +€3,612 | +86.8% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €368 | €236 | -€132 | -35.9% |
| Recurring financial charges | 65 | €368 | €236 | -€132 | -35.9% |
| Profit (loss) for the period before taxes | 9903 | €3,791 | €7,540 | +€3,749 | +98.9% |
| Income taxes | 67/77 | €2,491 | €2,422 | -€69 | -2.8% |
| Profit (loss) for the period | 9904 | €1,301 | €5,118 | +€3,818 | +294% |
| Profit (loss) for the period to be appropriated | 9905 | €1,301 | €5,118 | +€3,818 | +294% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.