DAVAL Technics: 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 Technics
Largest movements
- Receivables within one year +€16,182
up €16,182 (+373.3%), from €4,335 to €20,517
of which Trade receivables: +€9,045
- Cash -€2,018
down €2,018 (-71.0%), from €2,842 to €825
mainly Receivables within one year (-€16,182) and Other debts (-€929)
- Stocks and contracts +€700
up €700 (+32.4%), from €2,164 to €2,864
- Profit (loss) carried forward +€13,050
up €13,050, from -€12,715 to €335
- Trade debts +€2,854
up €2,854 (+174.9%), from €1,632 to €4,486
- Other debts -€929
no longer reported in 2025 (was €929)
- Gross operating margin +€15,088
up €15,088, from -€1,501 to €13,587
- Financial income +€278
new in 2025: €278
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 | €9,946 | €24,776 | +€14,830 | +149.1% |
| Fixed assets | 21/28 | €532 | €516 | -€16 | -3.0% |
| Tangible fixed assets | 22/27 | €357 | €341 | -€16 | -4.5% |
| Plant, machinery and equipment | 23 | €279 | €341 | +€62 | +22.3% |
| Furniture and vehicles | 24 | €78 | - | -€78 | |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €9,413 | €24,260 | +€14,846 | +157.7% |
| Stocks and contracts in progress | 3 | €2,164 | €2,864 | +€700 | +32.4% |
| Stocks | 30/36 | €2,164 | €2,864 | +€700 | +32.4% |
| Amounts receivable within one year | 40/41 | €4,335 | €20,517 | +€16,182 | +373.3% |
| Trade receivables | 40 | €3,466 | €12,511 | +€9,045 | +260.9% |
| Other amounts receivable | 41 | €868 | €8,006 | +€7,138 | +822.0% |
| Cash at bank and in hand | 54/58 | €2,842 | €825 | -€2,018 | -71.0% |
| Deferred charges and accrued income | 490/1 | €73 | €54 | -€19 | -25.9% |
| Total equity and liabilities | 10/49 | €9,946 | €24,776 | +€14,830 | +149.1% |
| Equity | 10/15 | €5,885 | €18,935 | +€13,050 | +221.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,715 | €335 | +€13,050 | |
| Amounts payable | 17/49 | €4,061 | €5,841 | +€1,781 | +43.9% |
| Amounts payable within one year | 42/48 | €4,061 | €5,841 | +€1,781 | +43.9% |
| Trade debts | 44 | €1,632 | €4,486 | +€2,854 | +174.9% |
| Suppliers | 440/4 | €1,632 | €4,486 | +€2,854 | +174.9% |
| Taxes, remuneration and social security | 45 | €1,500 | €1,355 | -€145 | -9.6% |
| Taxes | 450/3 | €222 | €64 | -€159 | -71.4% |
| Remuneration and social security | 454/9 | €1,278 | €1,292 | +€14 | +1.1% |
| Other amounts payable | 47/48 | €929 | - | -€929 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €307 | €272 | -€34 | -11.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€1,501 | €13,587 | +€15,088 | |
| Operating profit (loss) | 9901 | -€2,195 | €12,915 | +€15,110 | |
| Financial income | 75/76B | - | €278 | +€278 | |
| Recurring financial income | 75 | - | €278 | +€278 | |
| Financial charges | 65/66B | €135 | €144 | +€9 | +6.9% |
| Recurring financial charges | 65 | €135 | €144 | +€9 | +6.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,330 | €13,050 | +€15,379 | |
| Profit (loss) for the period | 9904 | -€2,330 | €13,050 | +€15,379 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,330 | €13,050 | +€15,379 |
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 6 October 2026 via checked.be.