DAVA: what changed
Two fiscal 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.
DAVA
Largest movements
- Tangible fixed assets -€8,647
down €8,647 (-48.3%), from €17,898 to €9,251
of which Furniture and vehicles: -€7,667
- Receivables within one year +€1,531
up €1,531 (+82.3%), from €1,860 to €3,390
of which Trade receivables: +€2,502
- Cash +€1,217
up €1,217 (+3.9%), from €31,365 to €32,582
mainly Depreciation (+€8,647) and Net result for the year (+€4,815)
- Trade debts -€8,015
down €8,015 (-67.9%), from €11,811 to €3,796
- Reserves +€4,815
up €4,815 (+18.4%), from €26,153 to €30,969
- Tax, wage and social debts -€2,863
down €2,863 (-27.9%), from €10,269 to €7,407
of which Taxes: -€2,863
- Gross operating margin -€27,432
down €27,432 (-63.4%), from €43,259 to €15,827
- Taxes -€5,263
down €5,263 (-77.2%), from €6,819 to €1,557
- Depreciation -€1,358
down €1,358 (-13.6%), from €10,006 to €8,647
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.
Cash bridge derived
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 | €52,335 | €46,243 | -€6,092 | -11.6% |
| Fixed assets | 21/28 | €17,898 | €9,251 | -€8,647 | -48.3% |
| Tangible fixed assets | 22/27 | €17,898 | €9,251 | -€8,647 | -48.3% |
| Plant, machinery and equipment | 23 | €3,843 | €2,862 | -€981 | -25.5% |
| Furniture and vehicles | 24 | €14,056 | €6,389 | -€7,667 | -54.5% |
| Current assets | 29/58 | €34,437 | €36,992 | +€2,555 | +7.4% |
| Amounts receivable within one year | 40/41 | €1,860 | €3,390 | +€1,531 | +82.3% |
| Trade receivables | 40 | - | €2,502 | +€2,502 | |
| Other amounts receivable | 41 | €1,860 | €888 | -€972 | -52.2% |
| Cash at bank and in hand | 54/58 | €31,365 | €32,582 | +€1,217 | +3.9% |
| Deferred charges and accrued income | 490/1 | €1,212 | €1,020 | -€192 | -15.9% |
| Total equity and liabilities | 10/49 | €52,335 | €46,243 | -€6,092 | -11.6% |
| Equity | 10/15 | €29,153 | €33,969 | +€4,815 | +16.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €26,153 | €30,969 | +€4,815 | +18.4% |
| Distributable reserves | 133 | €26,153 | €30,969 | +€4,815 | +18.4% |
| Amounts payable | 17/49 | €23,182 | €12,274 | -€10,908 | -47.1% |
| Amounts payable within one year | 42/48 | €23,182 | €12,274 | -€10,908 | -47.1% |
| Trade debts | 44 | €11,811 | €3,796 | -€8,015 | -67.9% |
| Suppliers | 440/4 | €11,811 | €3,796 | -€8,015 | -67.9% |
| Taxes, remuneration and social security | 45 | €10,269 | €7,407 | -€2,863 | -27.9% |
| Taxes | 450/3 | €8,019 | €5,157 | -€2,863 | -35.7% |
| Remuneration and social security | 454/9 | €2,250 | €2,250 | = | 0.0% |
| Other amounts payable | 47/48 | €1,102 | €1,072 | -€30 | -2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,006 | €8,647 | -€1,358 | -13.6% |
| Other operating charges | 640/8 | €389 | €649 | +€261 | +67.0% |
| Gross operating margin | 9900 | €43,259 | €15,827 | -€27,432 | -63.4% |
| Operating profit (loss) | 9901 | €32,864 | €6,530 | -€26,334 | -80.1% |
| Financial income | 75/76B | €190 | €0 | -€190 | -100.0% |
| Recurring financial income | 75 | €190 | €0 | -€190 | -100.0% |
| Financial charges | 65/66B | €82 | €158 | +€76 | +92.9% |
| Recurring financial charges | 65 | €82 | €158 | +€76 | +92.9% |
| Profit (loss) for the period before taxes | 9903 | €32,972 | €6,372 | -€26,601 | -80.7% |
| Income taxes | 67/77 | €6,819 | €1,557 | -€5,263 | -77.2% |
| Profit (loss) for the period | 9904 | €26,153 | €4,815 | -€21,338 | -81.6% |
| Profit (loss) for the period to be appropriated | 9905 | €26,153 | €4,815 | -€21,338 | -81.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.