DAVAL CONCEPT: 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.
DAVAL CONCEPT
Largest movements
- Receivables after one year +€159,000
new in 2024: €159,000
- Receivables within one year -€118,357
down €118,357 (-95.6%), from €123,792 to €5,435
of which Other amounts receivable: -€123,162
- Deferred charges and accrued income +€3,975
new in 2024: €3,975
- Profit (loss) carried forward +€40,872
up €40,872 (+42.1%), from €96,980 to €137,852
- Trade debts -€3,804
down €3,804 (-58.7%), from €6,484 to €2,680
- Tax, wage and social debts +€3,690
up €3,690 (+15.2%), from €24,250 to €27,940
- Gross operating margin -€70,027
down €70,027 (-57.2%), from €122,410 to €52,383
- Taxes -€10,250
down €10,250 (-42.3%), from €24,250 to €14,000
- Financial income +€3,975
new in 2024: €3,975
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €129,714 | €172,590 | +€42,876 | +33.1% |
| Fixed assets | 21/28 | €5,514 | €4,181 | -€1,333 | -24.2% |
| Tangible fixed assets | 22/27 | €5,514 | €4,181 | -€1,333 | -24.2% |
| Furniture and vehicles | 24 | €5,514 | €4,181 | -€1,333 | -24.2% |
| Current assets | 29/58 | €124,200 | €168,410 | +€44,209 | +35.6% |
| Amounts receivable after more than one year | 29 | - | €159,000 | +€159,000 | |
| Other amounts receivable | 291 | - | €159,000 | +€159,000 | |
| Amounts receivable within one year | 40/41 | €123,792 | €5,435 | -€118,357 | -95.6% |
| Trade receivables | 40 | - | €4,805 | +€4,805 | |
| Other amounts receivable | 41 | €123,792 | €629 | -€123,162 | -99.5% |
| Cash at bank and in hand | 54/58 | €409 | €0 | -€409 | -100.0% |
| Deferred charges and accrued income | 490/1 | - | €3,975 | +€3,975 | |
| Total equity and liabilities | 10/49 | €129,714 | €172,590 | +€42,876 | +33.1% |
| Equity | 10/15 | €98,980 | €139,852 | +€40,872 | +41.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,980 | €137,852 | +€40,872 | +42.1% |
| Amounts payable | 17/49 | €30,734 | €32,738 | +€2,004 | +6.5% |
| Amounts payable within one year | 42/48 | €30,734 | €32,738 | +€2,004 | +6.5% |
| Financial debts | 43 | - | €1,249 | +€1,249 | |
| Credit institutions | 430/8 | - | €1,249 | +€1,249 | |
| Trade debts | 44 | €6,484 | €2,680 | -€3,804 | -58.7% |
| Suppliers | 440/4 | €6,484 | €2,680 | -€3,804 | -58.7% |
| Taxes, remuneration and social security | 45 | €24,250 | €27,940 | +€3,690 | +15.2% |
| Taxes | 450/3 | €24,250 | €27,940 | +€3,690 | +15.2% |
| Other amounts payable | 47/48 | - | €869 | +€869 | |
| Remuneration, social security and pensions | 62 | €663 | - | -€663 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €486 | €1,333 | +€847 | +174.3% |
| Other operating charges | 640/8 | - | €70 | +€70 | |
| Gross operating margin | 9900 | €122,410 | €52,383 | -€70,027 | -57.2% |
| Operating profit (loss) | 9901 | €121,260 | €50,979 | -€70,281 | -58.0% |
| Financial income | 75/76B | - | €3,975 | +€3,975 | |
| Recurring financial income | 75 | - | €3,975 | +€3,975 | |
| Financial charges | 65/66B | €30 | €83 | +€52 | +173.7% |
| Recurring financial charges | 65 | €30 | €83 | +€52 | +173.7% |
| Profit (loss) for the period before taxes | 9903 | €121,230 | €54,872 | -€66,358 | -54.7% |
| Income taxes | 67/77 | €24,250 | €14,000 | -€10,250 | -42.3% |
| Profit (loss) for the period | 9904 | €96,980 | €40,872 | -€56,108 | -57.9% |
| Profit (loss) for the period to be appropriated | 9905 | €96,980 | €40,872 | -€56,108 | -57.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.