DAVIDOFF CONSULTING: 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.
DAVIDOFF CONSULTING
Largest movements
- Cash -€50,034
down €50,034 (-79.0%), from €63,302 to €13,268
mainly Receivables within one year (-€41,700) and Tax, wage and social debts (-€12,413)
- Receivables within one year +€41,700
up €41,700 (+212.7%), from €19,609 to €61,310
of which Trade receivables: +€36,105
- Tax, wage and social debts -€12,413
down €12,413 (-65.7%), from €18,905 to €6,492
- Profit (loss) carried forward +€6,511
up €6,511 (+11.5%), from €56,535 to €63,046
- Trade debts -€1,676
down €1,676 (-18.0%), from €9,328 to €7,652
- Gross operating margin -€31,400
down €31,400 (-78.8%), from €39,825 to €8,425
- Staff costs -€9,000
down €9,000 (-100.0%), from €9,000 to €0
- Taxes -€4,182
down €4,182 (-70.1%), from €5,966 to €1,785
- Other operating charges -€620
down €620 (-48.6%), from €1,275 to €655
- Financial income +€433
up €433 (+134.3%), from €323 to €756
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 | €87,268 | €79,690 | -€7,578 | -8.7% |
| Fixed assets | 21/28 | €4,000 | €4,000 | = | 0.0% |
| Financial fixed assets | 28 | €4,000 | €4,000 | = | 0.0% |
| Current assets | 29/58 | €83,268 | €75,690 | -€7,578 | -9.1% |
| Amounts receivable within one year | 40/41 | €19,609 | €61,310 | +€41,700 | +212.7% |
| Trade receivables | 40 | €9,680 | €45,785 | +€36,105 | +373.0% |
| Other amounts receivable | 41 | €9,929 | €15,524 | +€5,595 | +56.3% |
| Cash at bank and in hand | 54/58 | €63,302 | €13,268 | -€50,034 | -79.0% |
| Deferred charges and accrued income | 490/1 | €357 | €1,113 | +€756 | +212.1% |
| Total equity and liabilities | 10/49 | €87,268 | €79,690 | -€7,578 | -8.7% |
| Equity | 10/15 | €59,035 | €65,546 | +€6,511 | +11.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,535 | €63,046 | +€6,511 | +11.5% |
| Amounts payable | 17/49 | €28,233 | €14,144 | -€14,089 | -49.9% |
| Amounts payable within one year | 42/48 | €28,233 | €14,144 | -€14,089 | -49.9% |
| Trade debts | 44 | €9,328 | €7,652 | -€1,676 | -18.0% |
| Suppliers | 440/4 | €9,328 | €7,652 | -€1,676 | -18.0% |
| Taxes, remuneration and social security | 45 | €18,905 | €6,492 | -€12,413 | -65.7% |
| Taxes | 450/3 | €18,905 | €6,492 | -€12,413 | -65.7% |
| Non-recurring operating income | 76A | €1,000 | €0 | -€1,000 | -100.0% |
| Remuneration, social security and pensions | 62 | €9,000 | €0 | -€9,000 | -100.0% |
| Other operating charges | 640/8 | €1,275 | €655 | -€620 | -48.6% |
| Gross operating margin | 9900 | €39,825 | €8,425 | -€31,400 | -78.8% |
| Operating profit (loss) | 9901 | €29,550 | €7,770 | -€21,780 | -73.7% |
| Financial income | 75/76B | €323 | €756 | +€433 | +134.3% |
| Recurring financial income | 75 | €323 | €756 | +€433 | +134.3% |
| Financial charges | 65/66B | €42 | €230 | +€189 | +455.1% |
| Recurring financial charges | 65 | €42 | €230 | +€189 | +455.1% |
| Profit (loss) for the period before taxes | 9903 | €29,831 | €8,296 | -€21,536 | -72.2% |
| Income taxes | 67/77 | €5,966 | €1,785 | -€4,182 | -70.1% |
| Profit (loss) for the period | 9904 | €23,865 | €6,511 | -€17,354 | -72.7% |
| Profit (loss) for the period to be appropriated | 9905 | €23,865 | €6,511 | -€17,354 | -72.7% |
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 4 October 2026 via checked.be.