DAVELEC SPRL: 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.
DAVELEC SPRL
Largest movements
- Deferred charges and accrued income -€4,563
no longer reported in 2025 (was €4,563)
- Stocks and contracts -€2,000
no longer reported in 2025 (was €2,000)
- Advances received -€10,000
no longer reported in 2025 (was €10,000)
- Profit (loss) carried forward +€3,697
up €3,697 (+212%), from €1,740 to €5,437
- Financial charges -€276
down €276 (-79.5%), from €347 to €71
- Gross operating margin +€168
up €168 (+4.6%), from €3,661 to €3,829
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.
Derived cash bridge
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 | €36,759 | €30,205 | -€6,554 | -17.8% |
| Current assets | 29/58 | €36,759 | €30,205 | -€6,554 | -17.8% |
| Stocks and contracts in progress | 3 | €2,000 | - | -€2,000 | |
| Stocks | 30/36 | €2,000 | - | -€2,000 | |
| Amounts receivable within one year | 40/41 | €30,196 | €30,197 | +€1 | 0.0% |
| Other amounts receivable | 41 | €30,196 | €30,197 | +€1 | 0.0% |
| Cash at bank and in hand | 54/58 | - | €8 | +€8 | |
| Deferred charges and accrued income | 490/1 | €4,563 | - | -€4,563 | |
| Total equity and liabilities | 10/49 | €36,759 | €30,205 | -€6,554 | -17.8% |
| Equity | 10/15 | €26,508 | €30,205 | +€3,697 | +13.9% |
| Contributions | 10/11 | €13,300 | €13,300 | = | 0.0% |
| Reserves | 13 | €11,468 | €11,468 | = | 0.0% |
| 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 | €9,608 | €9,608 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,740 | €5,437 | +€3,697 | +212% |
| Amounts payable | 17/49 | €10,251 | - | -€10,251 | |
| Amounts payable within one year | 42/48 | €10,251 | - | -€10,251 | |
| Advances received on contracts in progress | 46 | €10,000 | - | -€10,000 | |
| Other amounts payable | 47/48 | €251 | - | -€251 | |
| Other operating charges | 640/8 | €66 | €66 | = | 0.0% |
| Non-recurring operating charges | 66A | €600 | - | -€600 | |
| Gross operating margin | 9900 | €3,661 | €3,829 | +€168 | +4.6% |
| Operating profit (loss) | 9901 | €2,995 | €3,763 | +€768 | +25.6% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €347 | €71 | -€276 | -79.5% |
| Recurring financial charges | 65 | €347 | €71 | -€276 | -79.5% |
| Profit (loss) for the period before taxes | 9903 | €2,648 | €3,697 | +€1,049 | +39.6% |
| Profit (loss) for the period | 9904 | €2,648 | €3,697 | +€1,049 | +39.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,648 | €3,697 | +€1,049 | +39.6% |
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 20 October 2026 via checked.be.