"DAVAN CONSTRUCT" SPRL: 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.
"DAVAN CONSTRUCT" SPRL
Largest movements
- Receivables within one year +€16,175
up €16,175 (+42.7%), from €37,860 to €54,035
of which Other amounts receivable: +€9,143
- Cash -€12,903
down €12,903 (-89.3%), from €14,449 to €1,546
mainly Receivables within one year (-€16,175) and Net result for the year (-€11,113)
- Deferred charges and accrued income -€1,776
down €1,776 (-79.9%), from €2,223 to €446
- Trade debts +€16,668
up €16,668 (+495.5%), from €3,364 to €20,032
- Reserves -€11,113
down €11,113 (-16.9%), from €65,685 to €54,571
of which Distributable reserves: -€11,113
- Tax, wage and social debts -€2,902
down €2,902 (-45.3%), from €6,410 to €3,509
- Accrued charges and deferred income -€1,000
no longer reported in 2025 (was €1,000)
- Gross operating margin -€30,809
down €30,809, from €20,902 to -€9,907
- Taxes -€5,911
down €5,911 (-96.3%), from €6,141 to €230
- Financial charges -€920
down €920 (-52.8%), from €1,743 to €823
- Depreciation -€327
down €327 (-64.1%), from €511 to €183
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 | €82,999 | €84,312 | +€1,313 | +1.6% |
| Fixed assets | 21/28 | €15,801 | €15,618 | -€183 | -1.2% |
| Tangible fixed assets | 22/27 | €15,801 | €15,618 | -€183 | -1.2% |
| Land and buildings | 22 | €15,573 | €15,573 | = | 0.0% |
| Plant, machinery and equipment | 23 | €228 | €45 | -€183 | -80.4% |
| Current assets | 29/58 | €67,198 | €68,694 | +€1,496 | +2.2% |
| Stocks and contracts in progress | 3 | €12,667 | €12,667 | = | 0.0% |
| Stocks | 30/36 | €12,667 | €12,667 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €37,860 | €54,035 | +€16,175 | +42.7% |
| Trade receivables | 40 | €19,245 | €26,277 | +€7,032 | +36.5% |
| Other amounts receivable | 41 | €18,615 | €27,758 | +€9,143 | +49.1% |
| Cash at bank and in hand | 54/58 | €14,449 | €1,546 | -€12,903 | -89.3% |
| Deferred charges and accrued income | 490/1 | €2,223 | €446 | -€1,776 | -79.9% |
| Total equity and liabilities | 10/49 | €82,999 | €84,312 | +€1,313 | +1.6% |
| Equity | 10/15 | €71,885 | €60,771 | -€11,113 | -15.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €65,685 | €54,571 | -€11,113 | -16.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €63,825 | €52,711 | -€11,113 | -17.4% |
| Amounts payable | 17/49 | €11,115 | €23,541 | +€12,426 | +111.8% |
| Amounts payable within one year | 42/48 | €10,115 | €23,541 | +€13,426 | +132.7% |
| Current portion of amounts payable after more than one year | 42 | €341 | - | -€341 | |
| Trade debts | 44 | €3,364 | €20,032 | +€16,668 | +495.5% |
| Suppliers | 440/4 | €3,364 | €20,032 | +€16,668 | +495.5% |
| Taxes, remuneration and social security | 45 | €6,410 | €3,509 | -€2,902 | -45.3% |
| Taxes | 450/3 | €6,410 | €3,509 | -€2,902 | -45.3% |
| Accrued charges and deferred income | 492/3 | €1,000 | - | -€1,000 | |
| Remuneration, social security and pensions | 62 | €307 | €170 | -€137 | -44.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €511 | €183 | -€327 | -64.1% |
| Other operating charges | 640/8 | €44 | €149 | +€104 | +235.8% |
| Gross operating margin | 9900 | €20,902 | -€9,907 | -€30,809 | |
| Operating profit (loss) | 9901 | €20,040 | -€10,409 | -€30,449 | |
| Financial income | 75/76B | €219 | €349 | +€130 | +59.5% |
| Recurring financial income | 75 | €219 | €349 | +€130 | +59.5% |
| Financial charges | 65/66B | €1,743 | €823 | -€920 | -52.8% |
| Recurring financial charges | 65 | €1,743 | €823 | -€920 | -52.8% |
| Profit (loss) for the period before taxes | 9903 | €18,516 | -€10,883 | -€29,399 | |
| Income taxes | 67/77 | €6,141 | €230 | -€5,911 | -96.3% |
| Profit (loss) for the period | 9904 | €12,375 | -€11,113 | -€23,488 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,375 | -€11,113 | -€23,488 |
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 28 September 2026 via checked.be.