DaVer: 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.
DaVer
Largest movements
- Cash +€53,695
up €53,695 (+58.7%), from €91,546 to €145,241
mainly Net result for the year (+€50,695) and Other debts (+€24,006)
- Reserves +€50,695
up €50,695 (+81.1%), from €62,501 to €113,196
- Other debts +€24,006
new in 2025: €24,006
- Tax, wage and social debts -€23,491
down €23,491 (-82.6%), from €28,452 to €4,961
of which Remuneration and social security: -€15,259
- Trade debts +€2,087
up €2,087 (+151.1%), from €1,381 to €3,469
- Gross operating margin +€18,734
up €18,734 (+38.0%), from €49,282 to €68,017
- Taxes +€3,821
up €3,821 (+40.4%), from €9,459 to €13,280
- Financial charges +€1,257
up €1,257 (+2678.0%), from €47 to €1,303
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 | €97,334 | €150,631 | +€53,297 | +54.8% |
| Fixed assets | 21/28 | €4,397 | €3,269 | -€1,128 | -25.6% |
| Tangible fixed assets | 22/27 | €4,397 | €3,269 | -€1,128 | -25.6% |
| Furniture and vehicles | 24 | €4,397 | €3,269 | -€1,128 | -25.6% |
| Current assets | 29/58 | €92,938 | €147,362 | +€54,425 | +58.6% |
| Amounts receivable within one year | 40/41 | €1,392 | €2,122 | +€730 | +52.4% |
| Trade receivables | 40 | €1,392 | €2,122 | +€730 | +52.4% |
| Cash at bank and in hand | 54/58 | €91,546 | €145,241 | +€53,695 | +58.7% |
| Total equity and liabilities | 10/49 | €97,334 | €150,631 | +€53,297 | +54.8% |
| Equity | 10/15 | €67,501 | €118,196 | +€50,695 | +75.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €62,501 | €113,196 | +€50,695 | +81.1% |
| Distributable reserves | 133 | €62,501 | €113,196 | +€50,695 | +81.1% |
| Amounts payable | 17/49 | €29,833 | €32,436 | +€2,602 | +8.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €29,833 | €32,436 | +€2,602 | +8.7% |
| Trade debts | 44 | €1,381 | €3,469 | +€2,087 | +151.1% |
| Suppliers | 440/4 | €1,381 | €3,469 | +€2,087 | +151.1% |
| Taxes, remuneration and social security | 45 | €28,452 | €4,961 | -€23,491 | -82.6% |
| Taxes | 450/3 | €13,193 | €4,961 | -€8,232 | -62.4% |
| Remuneration and social security | 454/9 | €15,259 | €0 | -€15,259 | -100.0% |
| Other amounts payable | 47/48 | - | €24,006 | +€24,006 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,128 | €1,128 | = | 0.0% |
| Other operating charges | 640/8 | €2,457 | €2,150 | -€307 | -12.5% |
| Gross operating margin | 9900 | €49,282 | €68,017 | +€18,734 | +38.0% |
| Operating profit (loss) | 9901 | €45,698 | €64,739 | +€19,041 | +41.7% |
| Financial income | 75/76B | €363 | €539 | +€176 | +48.5% |
| Recurring financial income | 75 | €363 | €539 | +€176 | +48.5% |
| Financial charges | 65/66B | €47 | €1,303 | +€1,257 | +2678.0% |
| Recurring financial charges | 65 | €47 | €1,303 | +€1,257 | +2678.0% |
| Profit (loss) for the period before taxes | 9903 | €46,014 | €63,974 | +€17,961 | +39.0% |
| Income taxes | 67/77 | €9,459 | €13,280 | +€3,821 | +40.4% |
| Profit (loss) for the period | 9904 | €36,555 | €50,695 | +€14,140 | +38.7% |
| Profit (loss) for the period to be appropriated | 9905 | €36,555 | €50,695 | +€14,140 | +38.7% |
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 29 September 2026 via checked.be.