DAVIBO: 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.
DAVIBO
Largest movements
- Cash -€5,811
down €5,811 (-5.1%), from €114,500 to €108,689
mainly Net result for the year (-€5,811)
- Profit (loss) carried forward -€5,811
down €5,811 (-12.9%), from -€44,966 to -€50,777
- Gross operating margin -€742
down €742 (-14.9%), from -€4,979 to -€5,721
- Financial charges -€67
down €67 (-42.6%), from €157 to €90
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 | €115,499 | €109,688 | -€5,811 | -5.0% |
| Current assets | 29/58 | €115,499 | €109,688 | -€5,811 | -5.0% |
| Amounts receivable within one year | 40/41 | €1,000 | €1,000 | = | 0.0% |
| Other amounts receivable | 41 | €1,000 | €1,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €114,500 | €108,689 | -€5,811 | -5.1% |
| Total equity and liabilities | 10/49 | €115,499 | €109,688 | -€5,811 | -5.0% |
| Equity | 10/15 | €99,147 | €93,336 | -€5,811 | -5.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €82,113 | €82,113 | = | 0.0% |
| Non-distributable reserves | 130/1 | €22,850 | €22,850 | = | 0.0% |
| Legal reserve | 130 | €22,850 | €22,850 | = | 0.0% |
| Distributable reserves | 133 | €59,263 | €59,263 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,966 | -€50,777 | -€5,811 | -12.9% |
| Amounts payable | 17/49 | €16,352 | €16,352 | = | 0.0% |
| Amounts payable after more than one year | 17 | €16,037 | €16,037 | = | 0.0% |
| Financial debts | 170/4 | €16,037 | €16,037 | = | 0.0% |
| Amounts payable within one year | 42/48 | €315 | €315 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €315 | €315 | = | 0.0% |
| Taxes | 450/3 | €315 | €315 | = | 0.0% |
| Non-recurring operating income | 76A | €600 | €135 | -€465 | -77.6% |
| Gross operating margin | 9900 | -€4,979 | -€5,721 | -€742 | -14.9% |
| Operating profit (loss) | 9901 | -€4,979 | -€5,721 | -€742 | -14.9% |
| Financial charges | 65/66B | €157 | €90 | -€67 | -42.6% |
| Recurring financial charges | 65 | €157 | €90 | -€67 | -42.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,136 | -€5,811 | -€675 | -13.1% |
| Profit (loss) for the period | 9904 | -€5,136 | -€5,811 | -€675 | -13.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,136 | -€5,811 | -€675 | -13.1% |
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 3 October 2026 via checked.be.