DAVE DESIGN: 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.
DAVE DESIGN
Largest movements
- Cash -€8,596
down €8,596 (-78.6%), from €10,939 to €2,343
mainly Tax, wage and social debts (-€6,448) and Debts after one year (-€5,135)
- Tangible fixed assets -€7,314
down €7,314 (-37.8%), from €19,366 to €12,052
of which Furniture and vehicles: -€6,936
- Receivables within one year +€1,170
up €1,170 (+8.5%), from €13,794 to €14,964
of which Other amounts receivable: +€1,651
- Tax, wage and social debts -€6,448
down €6,448 (-89.6%), from €7,198 to €750
of which Remuneration and social security: -€3,400
- Debts after one year -€5,135
down €5,135 (-61.9%), from €8,294 to €3,160
- Other debts -€1,903
no longer reported in 2025 (was €1,903)
- Profit (loss) carried forward -€1,865
down €1,865 (-39.2%), from €4,753 to €2,889
- Depreciation +€3,402
up €3,402 (+81.6%), from €4,171 to €7,573
- Gross operating margin -€2,929
down €2,929 (-23.1%), from €12,663 to €9,734
- Financial charges +€2,753
up €2,753 (+515.2%), from €534 to €3,287
- Taxes -€2,098
no longer reported in 2025 (was €2,098)
- Financial income -€151
no longer reported in 2025 (was €151)
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 | €46,194 | €31,594 | -€14,600 | -31.6% |
| Fixed assets | 21/28 | €19,766 | €12,452 | -€7,314 | -37.0% |
| Tangible fixed assets | 22/27 | €19,366 | €12,052 | -€7,314 | -37.8% |
| Plant, machinery and equipment | 23 | €1,342 | €1,054 | -€288 | -21.5% |
| Furniture and vehicles | 24 | €17,664 | €10,728 | -€6,936 | -39.3% |
| Other tangible fixed assets | 26 | €360 | €270 | -€90 | -25.0% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €26,428 | €19,142 | -€7,286 | -27.6% |
| Amounts receivable within one year | 40/41 | €13,794 | €14,964 | +€1,170 | +8.5% |
| Trade receivables | 40 | €11,884 | €11,403 | -€481 | -4.0% |
| Other amounts receivable | 41 | €1,910 | €3,561 | +€1,651 | +86.4% |
| Cash at bank and in hand | 54/58 | €10,939 | €2,343 | -€8,596 | -78.6% |
| Deferred charges and accrued income | 490/1 | €1,694 | €1,834 | +€140 | +8.3% |
| Total equity and liabilities | 10/49 | €46,194 | €31,594 | -€14,600 | -31.6% |
| Equity | 10/15 | €17,747 | €15,882 | -€1,865 | -10.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €594 | €594 | = | 0.0% |
| Non-distributable reserves | 130/1 | €594 | €594 | = | 0.0% |
| Reserves not available under the articles | 1311 | €594 | €594 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,753 | €2,889 | -€1,865 | -39.2% |
| Amounts payable | 17/49 | €28,446 | €15,711 | -€12,735 | -44.8% |
| Amounts payable after more than one year | 17 | €8,294 | €3,160 | -€5,135 | -61.9% |
| Financial debts | 170/4 | €8,294 | €3,160 | -€5,135 | -61.9% |
| Amounts payable within one year | 42/48 | €20,152 | €12,552 | -€7,600 | -37.7% |
| Current portion of amounts payable after more than one year | 42 | €4,799 | €5,135 | +€335 | +7.0% |
| Trade debts | 44 | €6,251 | €6,667 | +€415 | +6.6% |
| Suppliers | 440/4 | €6,251 | €6,667 | +€415 | +6.6% |
| Taxes, remuneration and social security | 45 | €7,198 | €750 | -€6,448 | -89.6% |
| Taxes | 450/3 | €3,798 | €750 | -€3,048 | -80.3% |
| Remuneration and social security | 454/9 | €3,400 | - | -€3,400 | |
| Other amounts payable | 47/48 | €1,903 | - | -€1,903 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,171 | €7,573 | +€3,402 | +81.6% |
| Other operating charges | 640/8 | €686 | €738 | +€52 | +7.6% |
| Gross operating margin | 9900 | €12,663 | €9,734 | -€2,929 | -23.1% |
| Operating profit (loss) | 9901 | €7,806 | €1,422 | -€6,384 | -81.8% |
| Financial income | 75/76B | €151 | - | -€151 | |
| Recurring financial income | 75 | €151 | - | -€151 | |
| Financial charges | 65/66B | €534 | €3,287 | +€2,753 | +515.2% |
| Recurring financial charges | 65 | €534 | €3,287 | +€2,753 | +515.2% |
| Profit (loss) for the period before taxes | 9903 | €7,423 | -€1,865 | -€9,287 | |
| Income taxes | 67/77 | €2,098 | - | -€2,098 | |
| Profit (loss) for the period | 9904 | €5,325 | -€1,865 | -€7,190 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,325 | -€1,865 | -€7,190 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.