DAVIBAT CONSTRUCTION: 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.
DAVIBAT CONSTRUCTION
Largest movements
- Receivables within one year +€5,078
up €5,078 (+942%), from €539 to €5,618
of which Other amounts receivable: +€5,078
- Tangible fixed assets -€523
down €523 (-48.8%), from €1,071 to €549
- Profit (loss) carried forward +€5,563
up €5,563 (+46.5%), from -€11,964 to -€6,401
- Other debts -€3,111
down €3,111 (-100%), from €3,111 to €0
- Short-term financial debts +€2,749
up €2,749 (+28.3%), from €9,719 to €12,467
- Trade debts -€563
down €563 (-100%), from €563 to €0
- Tax, wage and social debts -€82
down €82 (-100%), from €82 to €0
- Turnover +€10,529
new in 2024: €10,529
- Gross operating margin +€8,249
up €8,249, from -€775 to €7,473
- Purchases and services +€2,281
up €2,281 (+294%), from €775 to €3,056
- Financial charges +€1,092
up €1,092 (+203%), from €539 to €1,631
- Depreciation -€258
down €258 (-33.1%), from €780 to €523
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.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,611 | €6,167 | +€4,556 | +283% |
| Fixed assets | 21/28 | €1,071 | €549 | -€523 | -48.8% |
| Tangible fixed assets | 22/27 | €1,071 | €549 | -€523 | -48.8% |
| Plant, machinery and equipment | 23 | €1,071 | €549 | -€523 | -48.8% |
| Current assets | 29/58 | €539 | €5,618 | +€5,078 | +942% |
| Amounts receivable within one year | 40/41 | €539 | €5,618 | +€5,078 | +942% |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | €539 | €5,618 | +€5,078 | +942% |
| Total equity and liabilities | 10/49 | €1,611 | €6,167 | +€4,556 | +283% |
| Equity | 10/15 | -€11,864 | -€6,301 | +€5,563 | +46.9% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,964 | -€6,401 | +€5,563 | +46.5% |
| Amounts payable | 17/49 | €13,475 | €12,467 | -€1,007 | -7.5% |
| Amounts payable within one year | 42/48 | €13,475 | €12,467 | -€1,007 | -7.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €9,719 | €12,467 | +€2,749 | +28.3% |
| Other loans | 439 | €9,719 | €12,467 | +€2,749 | +28.3% |
| Trade debts | 44 | €563 | €0 | -€563 | -100% |
| Suppliers | 440/4 | €563 | €0 | -€563 | -100% |
| Taxes, remuneration and social security | 45 | €82 | €0 | -€82 | -100% |
| Taxes | 450/3 | €82 | - | -€82 | |
| Other amounts payable | 47/48 | €3,111 | €0 | -€3,111 | -100% |
| Turnover | 70 | - | €10,529 | +€10,529 | |
| Goods, raw materials, services and sundry goods | 60/61 | €775 | €3,056 | +€2,281 | +294% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €780 | €523 | -€258 | -33.1% |
| Other operating charges | 640/8 | €105 | - | -€105 | |
| Gross operating margin | 9900 | -€775 | €7,473 | +€8,249 | |
| Operating profit (loss) | 9901 | -€1,661 | €6,951 | +€8,611 | |
| Financial income | 75/76B | €80 | €243 | +€163 | +204% |
| Recurring financial income | 75 | €80 | €153 | +€73 | +90.9% |
| Non-recurring financial income | 76B | - | €90 | +€90 | |
| Financial charges | 65/66B | €539 | €1,631 | +€1,092 | +203% |
| Recurring financial charges | 65 | €539 | €1,631 | +€1,092 | +203% |
| Profit (loss) for the period before taxes | 9903 | -€2,119 | €5,563 | +€7,682 | |
| Income taxes | 67/77 | €82 | - | -€82 | |
| Profit (loss) for the period | 9904 | -€2,201 | €5,563 | +€7,764 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,201 | €5,563 | +€7,764 |
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 19 October 2026 via checked.be.