DAVATA: what changed
Two financial 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.
DAVATA
Largest movements
- Tangible fixed assets -€48,650
down €48,650 (-9.8%), from €495,594 to €446,944
- Deferred charges and accrued income +€34,825
new in 2025: €34,825
- Stocks and contracts -€31,204
no longer reported in 2025 (was €31,204)
- Other debts +€68,889
up €68,889 (+122.6%), from €56,189 to €125,078
- Debts after one year -€42,958
down €42,958 (-12.1%), from €355,278 to €312,320
- Reserves -€41,740
no longer reported in 2025 (was €41,740)
- Tax, wage and social debts -€23,197
down €23,197 (-90.1%), from €25,746 to €2,549
of which Taxes: -€14,178
- Profit (loss) carried forward -€6,705
down €6,705 (-1896.7%), from -€353 to -€7,058
- Gross operating margin -€138,704
down €138,704 (-79.3%), from €174,991 to €36,286
- Staff costs -€91,784
down €91,784 (-81.0%), from €113,255 to €21,471
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 | €548,327 | €500,216 | -€48,111 | -8.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €495,594 | €446,944 | -€48,650 | -9.8% |
| Tangible fixed assets | 22/27 | €495,594 | €446,944 | -€48,650 | -9.8% |
| Land and buildings | 22 | €434,752 | €410,777 | -€23,975 | -5.5% |
| Plant, machinery and equipment | 23 | €51,130 | €30,962 | -€20,167 | -39.4% |
| Furniture and vehicles | 24 | €9,712 | €5,204 | -€4,507 | -46.4% |
| Current assets | 29/58 | €52,733 | €53,272 | +€539 | +1.0% |
| Stocks and contracts in progress | 3 | €31,204 | - | -€31,204 | |
| Stocks | 30/36 | €31,204 | - | -€31,204 | |
| Amounts receivable within one year | 40/41 | €20,447 | €18,000 | -€2,447 | -12.0% |
| Trade receivables | 40 | €20,394 | €18,000 | -€2,394 | -11.7% |
| Other amounts receivable | 41 | €52 | - | -€52 | |
| Cash at bank and in hand | 54/58 | €1,082 | €447 | -€636 | -58.7% |
| Deferred charges and accrued income | 490/1 | - | €34,825 | +€34,825 | |
| Total equity and liabilities | 10/49 | €548,327 | €500,216 | -€48,111 | -8.8% |
| Equity | 10/15 | €59,986 | €11,542 | -€48,445 | -80.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €41,740 | - | -€41,740 | |
| Distributable reserves | 133 | €41,740 | - | -€41,740 | |
| Profit (loss) carried forward | 14 | -€353 | -€7,058 | -€6,705 | -1896.7% |
| Amounts payable | 17/49 | €488,341 | €488,674 | +€334 | +0.1% |
| Amounts payable after more than one year | 17 | €355,278 | €312,320 | -€42,958 | -12.1% |
| Financial debts | 170/4 | €355,278 | €312,320 | -€42,958 | -12.1% |
| Amounts payable within one year | 42/48 | €133,062 | €176,354 | +€43,292 | +32.5% |
| Current portion of amounts payable after more than one year | 42 | €51,128 | €46,204 | -€4,924 | -9.6% |
| Trade debts | 44 | €0 | €2,523 | +€2,523 | |
| Suppliers | 440/4 | €0 | €2,523 | +€2,523 | |
| Taxes, remuneration and social security | 45 | €25,746 | €2,549 | -€23,197 | -90.1% |
| Taxes | 450/3 | €16,727 | €2,549 | -€14,178 | -84.8% |
| Remuneration and social security | 454/9 | €9,018 | - | -€9,018 | |
| Other amounts payable | 47/48 | €56,189 | €125,078 | +€68,889 | +122.6% |
| Remuneration, social security and pensions | 62 | €113,255 | €21,471 | -€91,784 | -81.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,583 | €50,110 | -€473 | -0.9% |
| Other operating charges | 640/8 | €3,448 | €2,835 | -€613 | -17.8% |
| Gross operating margin | 9900 | €174,991 | €36,286 | -€138,704 | -79.3% |
| Operating profit (loss) | 9901 | €7,705 | -€38,129 | -€45,835 | |
| Financial income | 75/76B | €765 | €83 | -€682 | -89.2% |
| Recurring financial income | 75 | €765 | €83 | -€682 | -89.2% |
| Financial charges | 65/66B | €8,823 | €10,231 | +€1,408 | +16.0% |
| Recurring financial charges | 65 | €8,823 | €10,231 | +€1,408 | +16.0% |
| Profit (loss) for the period before taxes | 9903 | -€353 | -€48,278 | -€47,925 | -13557.6% |
| Income taxes | 67/77 | - | €167 | +€167 | |
| Profit (loss) for the period | 9904 | -€353 | -€48,445 | -€48,091 | -13604.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€353 | -€48,445 | -€48,091 | -13604.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.