DAVE LOGISTICS: 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.
DAVE LOGISTICS
Largest movements
- Tangible fixed assets +€293,406
up €293,406 (+1545.3%), from €18,987 to €312,393
of which Leasing and similar rights: +€229,848
- Receivables within one year +€193,041
up €193,041 (+792.1%), from €24,372 to €217,412
of which Trade receivables: +€200,632
- Cash -€17,186
down €17,186 (-45.2%), from €38,013 to €20,827
mainly Investment in fixed assets (net) (-€345,678) and Receivables within one year (-€193,041)
- Deferred charges and accrued income +€14,357
up €14,357 (+151.0%), from €9,507 to €23,864
- Current portion of long-term debt +€124,199
new in 2024: €124,199
- Debts after one year +€114,086
new in 2024: €114,086
- Trade debts +€110,512
up €110,512 (+219.8%), from €50,287 to €160,799
- Tax, wage and social debts +€65,760
up €65,760 (+296.7%), from €22,164 to €87,924
of which Taxes: +€51,769
- Profit (loss) carried forward +€54,361
up €54,361, from -€27,326 to €27,035
- Gross operating margin +€224,394
up €224,394 (+281.8%), from €79,627 to €304,021
- Staff costs +€72,628
up €72,628 (+140.2%), from €51,808 to €124,436
- Depreciation +€43,880
up €43,880 (+1293.6%), from €3,392 to €47,272
- Taxes +€12,537
new in 2024: €12,537
- Other operating charges +€10,327
up €10,327 (+46.0%), from €22,434 to €32,761
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 | €104,878 | €593,497 | +€488,618 | +465.9% |
| Fixed assets | 21/28 | €32,987 | €331,393 | +€298,406 | +904.6% |
| Tangible fixed assets | 22/27 | €18,987 | €312,393 | +€293,406 | +1545.3% |
| Plant, machinery and equipment | 23 | - | €1,138 | +€1,138 | |
| Furniture and vehicles | 24 | €10,227 | €72,647 | +€62,420 | +610.3% |
| Leasing and similar rights | 25 | €8,760 | €238,608 | +€229,848 | +2623.8% |
| Financial fixed assets | 28 | €14,000 | €19,000 | +€5,000 | +35.7% |
| Current assets | 29/58 | €71,891 | €262,103 | +€190,212 | +264.6% |
| Amounts receivable within one year | 40/41 | €24,372 | €217,412 | +€193,041 | +792.1% |
| Trade receivables | 40 | €12,742 | €213,373 | +€200,632 | +1574.6% |
| Other amounts receivable | 41 | €11,630 | €4,039 | -€7,591 | -65.3% |
| Cash at bank and in hand | 54/58 | €38,013 | €20,827 | -€17,186 | -45.2% |
| Deferred charges and accrued income | 490/1 | €9,507 | €23,864 | +€14,357 | +151.0% |
| Total equity and liabilities | 10/49 | €104,878 | €593,497 | +€488,618 | +465.9% |
| Equity | 10/15 | -€14,826 | €39,535 | +€54,361 | |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Capital | 10 | €12,500 | - | -€12,500 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €6,100 | - | -€6,100 | |
| Profit (loss) carried forward | 14 | -€27,326 | €27,035 | +€54,361 | |
| Amounts payable | 17/49 | €119,704 | €553,962 | +€434,257 | +362.8% |
| Amounts payable after more than one year | 17 | - | €114,086 | +€114,086 | |
| Financial debts | 170/4 | - | €114,086 | +€114,086 | |
| Amounts payable within one year | 42/48 | €119,704 | €439,876 | +€320,172 | +267.5% |
| Current portion of amounts payable after more than one year | 42 | - | €124,199 | +€124,199 | |
| Trade debts | 44 | €50,287 | €160,799 | +€110,512 | +219.8% |
| Suppliers | 440/4 | €50,287 | €160,799 | +€110,512 | +219.8% |
| Advances received on contracts in progress | 46 | €17,462 | €17,462 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €22,164 | €87,924 | +€65,760 | +296.7% |
| Taxes | 450/3 | €18,957 | €70,725 | +€51,769 | +273.1% |
| Remuneration and social security | 454/9 | €3,207 | €17,199 | +€13,992 | +436.3% |
| Other amounts payable | 47/48 | €29,792 | €49,492 | +€19,700 | +66.1% |
| Remuneration, social security and pensions | 62 | €51,808 | €124,436 | +€72,628 | +140.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,392 | €47,272 | +€43,880 | +1293.6% |
| Other operating charges | 640/8 | €22,434 | €32,761 | +€10,327 | +46.0% |
| Non-recurring operating charges | 66A | €2,605 | €3,828 | +€1,223 | +46.9% |
| Gross operating margin | 9900 | €79,627 | €304,021 | +€224,394 | +281.8% |
| Operating profit (loss) | 9901 | -€612 | €95,724 | +€96,336 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €281 | €8,826 | +€8,546 | +3043.9% |
| Recurring financial charges | 65 | €281 | €8,826 | +€8,546 | +3043.9% |
| Profit (loss) for the period before taxes | 9903 | -€893 | €86,898 | +€87,791 | |
| Income taxes | 67/77 | - | €12,537 | +€12,537 | |
| Profit (loss) for the period | 9904 | -€893 | €74,361 | +€75,254 | |
| Profit (loss) for the period to be appropriated | 9905 | -€893 | €74,361 | +€75,254 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.