Daveva: 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.
Daveva
Largest movements
- Cash +€28,046
up €28,046 (+53.7%), from €52,226 to €80,272
mainly Net result for the year (+€43,036) and Depreciation (+€20,218)
- Tangible fixed assets -€20,218
down €20,218 (-9.7%), from €209,307 to €189,089
of which Furniture and vehicles: -€10,916
- Receivables within one year +€12,500
up €12,500 (+63.4%), from €19,708 to €32,207
of which Trade receivables: +€15,848
- Profit (loss) carried forward +€43,260
up €43,260 (+32.9%), from -€131,530 to -€88,269
- Trade debts -€11,677
down €11,677 (-66.6%), from €17,539 to €5,863
- Debts after one year -€10,677
down €10,677 (-15.9%), from €66,998 to €56,321
- Revaluation surpluses -€7,500
down €7,500 (-5.4%), from €140,000 to €132,500
- Reserves +€7,276
up €7,276 (+5.2%), from €141,031 to €148,307
of which Distributable reserves: +€7,500
- Gross operating margin +€58,142
up €58,142 (+186%), from €31,313 to €89,455
- Taxes +€14,607
up €14,607 (+320%), from €4,562 to €19,169
- Depreciation +€8,053
up €8,053 (+66.2%), from €12,165 to €20,218
- Financial charges +€957
up €957 (+35.4%), from €2,701 to €3,658
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 | €285,437 | €306,600 | +€21,163 | +7.4% |
| Fixed assets | 21/28 | €209,307 | €189,089 | -€20,218 | -9.7% |
| Tangible fixed assets | 22/27 | €209,307 | €189,089 | -€20,218 | -9.7% |
| Land and buildings | 22 | €149,916 | €142,416 | -€7,500 | -5.0% |
| Plant, machinery and equipment | 23 | €5,017 | €3,617 | -€1,400 | -27.9% |
| Furniture and vehicles | 24 | €51,718 | €40,802 | -€10,916 | -21.1% |
| Other tangible fixed assets | 26 | €2,656 | €2,255 | -€401 | -15.1% |
| Current assets | 29/58 | €76,130 | €117,511 | +€41,380 | +54.4% |
| Stocks and contracts in progress | 3 | €1,740 | €2,500 | +€760 | +43.7% |
| Stocks | 30/36 | €1,740 | €2,500 | +€760 | +43.7% |
| Amounts receivable within one year | 40/41 | €19,708 | €32,207 | +€12,500 | +63.4% |
| Trade receivables | 40 | €15,528 | €31,376 | +€15,848 | +102% |
| Other amounts receivable | 41 | €4,180 | €831 | -€3,349 | -80.1% |
| Cash at bank and in hand | 54/58 | €52,226 | €80,272 | +€28,046 | +53.7% |
| Deferred charges and accrued income | 490/1 | €2,457 | €2,531 | +€75 | +3.0% |
| Total equity and liabilities | 10/49 | €285,437 | €306,600 | +€21,163 | +7.4% |
| Equity | 10/15 | €174,292 | €217,328 | +€43,036 | +24.7% |
| Contributions | 10/11 | €24,790 | €24,790 | = | 0.0% |
| Revaluation surpluses | 12 | €140,000 | €132,500 | -€7,500 | -5.4% |
| Reserves | 13 | €141,031 | €148,307 | +€7,276 | +5.2% |
| Tax-exempt reserves | 132 | €5,500 | €5,276 | -€224 | -4.1% |
| Distributable reserves | 133 | €135,532 | €143,032 | +€7,500 | +5.5% |
| Profit (loss) carried forward | 14 | -€131,530 | -€88,269 | +€43,260 | +32.9% |
| Provisions and deferred taxes | 16 | €365 | €309 | -€56 | -15.4% |
| Deferred taxes | 168 | €365 | €309 | -€56 | -15.4% |
| Amounts payable | 17/49 | €110,781 | €88,963 | -€21,818 | -19.7% |
| Amounts payable after more than one year | 17 | €66,998 | €56,321 | -€10,677 | -15.9% |
| Financial debts | 170/4 | €66,998 | €56,321 | -€10,677 | -15.9% |
| Amounts payable within one year | 42/48 | €42,391 | €31,414 | -€10,977 | -25.9% |
| Current portion of amounts payable after more than one year | 42 | €10,282 | €10,677 | +€396 | +3.9% |
| Trade debts | 44 | €17,539 | €5,863 | -€11,677 | -66.6% |
| Suppliers | 440/4 | €17,539 | €5,863 | -€11,677 | -66.6% |
| Taxes, remuneration and social security | 45 | €938 | €1,115 | +€176 | +18.8% |
| Taxes | 450/3 | €938 | €1,115 | +€176 | +18.8% |
| Other amounts payable | 47/48 | €13,632 | €13,759 | +€128 | +0.9% |
| Accrued charges and deferred income | 492/3 | €1,392 | €1,229 | -€163 | -11.7% |
| Non-recurring operating income | 76A | €992 | - | -€992 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,165 | €20,218 | +€8,053 | +66.2% |
| Other operating charges | 640/8 | €3,331 | €3,360 | +€29 | +0.9% |
| Non-recurring operating charges | 66A | €750 | €74 | -€676 | -90.1% |
| Gross operating margin | 9900 | €31,313 | €89,455 | +€58,142 | +186% |
| Operating profit (loss) | 9901 | €15,068 | €65,803 | +€50,735 | +337% |
| Financial income | 75/76B | €0 | €5 | +€4 | +4,018% |
| Recurring financial income | 75 | €0 | €5 | +€4 | +4,018% |
| Financial charges | 65/66B | €2,701 | €3,658 | +€957 | +35.4% |
| Recurring financial charges | 65 | €2,701 | €3,658 | +€957 | +35.4% |
| Profit (loss) for the period before taxes | 9903 | €12,367 | €62,149 | +€49,782 | +403% |
| Transfer from deferred taxes | 780 | €56 | €56 | = | 0.0% |
| Income taxes | 67/77 | €4,562 | €19,169 | +€14,607 | +320% |
| Profit (loss) for the period | 9904 | €7,861 | €43,036 | +€35,175 | +447% |
| Transfer from tax-exempt reserves | 789 | €224 | €224 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,085 | €43,260 | +€35,175 | +435% |
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 13 October 2026 via checked.be.