DAVA CONSULTANCY: 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 CONSULTANCY
Largest movements
- Cash +€72,428
up €72,428 (+117.7%), from €61,522 to €133,950
mainly Net result for the year (+€53,247) and Tax, wage and social debts (+€9,582)
- Receivables within one year -€9,304
down €9,304 (-30.0%), from €31,024 to €21,721
of which Trade receivables: -€5,327
- Reserves +€53,247
up €53,247 (+105.4%), from €50,539 to €103,786
- Tax, wage and social debts +€9,582
up €9,582 (+37.9%), from €25,304 to €34,885
- Gross operating margin +€7,493
up €7,493 (+11.3%), from €66,146 to €73,639
- Financial charges +€3,028
up €3,028 (+229.9%), from €1,317 to €4,345
- Taxes +€877
up €877 (+6.7%), from €13,184 to €14,061
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 | €97,552 | €159,540 | +€61,988 | +63.5% |
| Fixed assets | 21/28 | €5,006 | €3,869 | -€1,137 | -22.7% |
| Tangible fixed assets | 22/27 | €5,006 | €3,869 | -€1,137 | -22.7% |
| Furniture and vehicles | 24 | €5,006 | €3,869 | -€1,137 | -22.7% |
| Current assets | 29/58 | €92,546 | €155,670 | +€63,124 | +68.2% |
| Amounts receivable within one year | 40/41 | €31,024 | €21,721 | -€9,304 | -30.0% |
| Trade receivables | 40 | €26,926 | €21,599 | -€5,327 | -19.8% |
| Other amounts receivable | 41 | €4,099 | €122 | -€3,977 | -97.0% |
| Cash at bank and in hand | 54/58 | €61,522 | €133,950 | +€72,428 | +117.7% |
| Total equity and liabilities | 10/49 | €97,552 | €159,540 | +€61,988 | +63.5% |
| Equity | 10/15 | €70,539 | €123,786 | +€53,247 | +75.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €50,539 | €103,786 | +€53,247 | +105.4% |
| Distributable reserves | 133 | €50,539 | €103,786 | +€53,247 | +105.4% |
| Amounts payable | 17/49 | €27,013 | €35,754 | +€8,741 | +32.4% |
| Amounts payable within one year | 42/48 | €27,013 | €35,754 | +€8,741 | +32.4% |
| Trade debts | 44 | €1,709 | €868 | -€841 | -49.2% |
| Suppliers | 440/4 | €1,709 | €868 | -€841 | -49.2% |
| Taxes, remuneration and social security | 45 | €25,304 | €34,885 | +€9,582 | +37.9% |
| Taxes | 450/3 | €25,304 | €34,885 | +€9,582 | +37.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €677 | €1,137 | +€460 | +67.9% |
| Other operating charges | 640/8 | €429 | €850 | +€421 | +98.1% |
| Gross operating margin | 9900 | €66,146 | €73,639 | +€7,493 | +11.3% |
| Operating profit (loss) | 9901 | €65,040 | €71,652 | +€6,612 | +10.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,317 | €4,345 | +€3,028 | +229.9% |
| Recurring financial charges | 65 | €1,317 | €4,345 | +€3,028 | +229.9% |
| Profit (loss) for the period before taxes | 9903 | €63,723 | €67,307 | +€3,585 | +5.6% |
| Income taxes | 67/77 | €13,184 | €14,061 | +€877 | +6.7% |
| Profit (loss) for the period | 9904 | €50,539 | €53,247 | +€2,708 | +5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €50,539 | €53,247 | +€2,708 | +5.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.