DAVIAN TRANS: 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.
DAVIAN TRANS
Largest movements
- Tangible fixed assets +€71,659
up €71,659 (+158%), from €45,216 to €116,875
of which Leasing and similar rights: +€55,265
- Receivables within one year +€42,523
up €42,523 (+31.7%), from €134,272 to €176,795
- Deferred charges and accrued income -€15,686
down €15,686 (-99.6%), from €15,744 to €58
- Cash -€12,553
no longer reported in 2025 (was €12,553)
mainly Investment in fixed assets (net) (-€108,622) and Receivables within one year (-€42,523)
- Short-term financial debts +€31,872
new in 2025: €31,872
- Debts after one year +€30,502
new in 2025: €30,502
- Other debts +€28,825
up €28,825 (+308%), from €9,356 to €38,181
- Tax, wage and social debts -€16,507
down €16,507 (-28.0%), from €59,010 to €42,503
of which Remuneration and social security: -€11,707
- Current portion of long-term debt +€14,051
new in 2025: €14,051
- Staff costs -€56,878
down €56,878 (-28.0%), from €202,980 to €146,102
- Gross operating margin -€40,290
down €40,290 (-14.3%), from €282,463 to €242,173
- Depreciation +€13,662
up €13,662 (+58.6%), from €23,301 to €36,963
- Other operating charges +€7,663
up €7,663 (+20.2%), from €37,843 to €45,506
- Financial charges +€7,264
up €7,264 (+719%), from €1,011 to €8,275
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €212,784 | €298,728 | +€85,944 | +40.4% |
| Fixed assets | 21/28 | €50,216 | €121,875 | +€71,659 | +143% |
| Tangible fixed assets | 22/27 | €45,216 | €116,875 | +€71,659 | +158% |
| Plant, machinery and equipment | 23 | - | €956 | +€956 | |
| Furniture and vehicles | 24 | €45,216 | €60,654 | +€15,438 | +34.1% |
| Leasing and similar rights | 25 | - | €55,265 | +€55,265 | |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €162,569 | €176,853 | +€14,284 | +8.8% |
| Amounts receivable within one year | 40/41 | €134,272 | €176,795 | +€42,523 | +31.7% |
| Trade receivables | 40 | €134,272 | €176,795 | +€42,523 | +31.7% |
| Cash at bank and in hand | 54/58 | €12,553 | - | -€12,553 | |
| Deferred charges and accrued income | 490/1 | €15,744 | €58 | -€15,686 | -99.6% |
| Total equity and liabilities | 10/49 | €212,784 | €298,728 | +€85,944 | +40.4% |
| Equity | 10/15 | €114,291 | €116,948 | +€2,657 | +2.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €93,831 | €96,488 | +€2,657 | +2.8% |
| Amounts payable | 17/49 | €98,493 | €181,780 | +€83,287 | +84.6% |
| Amounts payable after more than one year | 17 | - | €30,502 | +€30,502 | |
| Financial debts | 170/4 | - | €30,502 | +€30,502 | |
| Amounts payable within one year | 42/48 | €98,493 | €151,278 | +€52,785 | +53.6% |
| Current portion of amounts payable after more than one year | 42 | - | €14,051 | +€14,051 | |
| Financial debts | 43 | - | €31,872 | +€31,872 | |
| Credit institutions | 430/8 | - | €31,872 | +€31,872 | |
| Trade debts | 44 | €30,128 | €24,671 | -€5,457 | -18.1% |
| Suppliers | 440/4 | €30,128 | €24,671 | -€5,457 | -18.1% |
| Taxes, remuneration and social security | 45 | €59,010 | €42,503 | -€16,507 | -28.0% |
| Taxes | 450/3 | €35,603 | €30,803 | -€4,800 | -13.5% |
| Remuneration and social security | 454/9 | €23,407 | €11,700 | -€11,707 | -50.0% |
| Other amounts payable | 47/48 | €9,356 | €38,181 | +€28,825 | +308% |
| Remuneration, social security and pensions | 62 | €202,980 | €146,102 | -€56,878 | -28.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,301 | €36,963 | +€13,662 | +58.6% |
| Other operating charges | 640/8 | €37,843 | €45,506 | +€7,663 | +20.2% |
| Gross operating margin | 9900 | €282,463 | €242,173 | -€40,290 | -14.3% |
| Operating profit (loss) | 9901 | €18,338 | €13,602 | -€4,736 | -25.8% |
| Financial income | 75/76B | €1 | €1 | +€0 | +37.0% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +37.0% |
| Financial charges | 65/66B | €1,011 | €8,275 | +€7,264 | +719% |
| Recurring financial charges | 65 | €1,011 | €8,275 | +€7,264 | +719% |
| Profit (loss) for the period before taxes | 9903 | €17,328 | €5,328 | -€12,000 | -69.3% |
| Income taxes | 67/77 | €9,491 | €2,671 | -€6,820 | -71.9% |
| Profit (loss) for the period | 9904 | €7,837 | €2,657 | -€5,180 | -66.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,837 | €2,657 | -€5,180 | -66.1% |
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 21 October 2026 via checked.be.