DAVIDOV: 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.
DAVIDOV
Largest movements
- Receivables within one year -€21,258
down €21,258 (-57.0%), from €37,281 to €16,023
of which Trade receivables: -€36,281
- Accrued charges and deferred income -€18,519
no longer reported in 2024 (was €18,519)
- Other debts -€4,109
no longer reported in 2024 (was €4,109)
- Tax, wage and social debts +€1,469
up €1,469 (+48.6%), from €3,025 to €4,494
- Turnover -€197,546
no longer reported in 2024 (was €197,546)
- Purchases and services -€183,892
no longer reported in 2024 (was €183,892)
- Gross operating margin -€12,440
down €12,440 (-91.1%), from €13,653 to €1,214
- Taxes -€2,848
down €2,848 (-94.1%), from €3,025 to €177
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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,281 | €16,045 | -€21,236 | -57.0% |
| Current assets | 29/58 | €37,281 | €16,045 | -€21,236 | -57.0% |
| Amounts receivable within one year | 40/41 | €37,281 | €16,023 | -€21,258 | -57.0% |
| Trade receivables | 40 | €36,281 | - | -€36,281 | |
| Other amounts receivable | 41 | €1,000 | €16,023 | +€15,023 | +1502.3% |
| Cash at bank and in hand | 54/58 | - | €22 | +€22 | |
| Total equity and liabilities | 10/49 | €37,281 | €16,045 | -€21,236 | -57.0% |
| Equity | 10/15 | €11,628 | €11,551 | -€78 | -0.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €10,628 | €10,628 | = | 0.0% |
| Distributable reserves | 133 | €10,628 | €10,628 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€78 | -€78 | |
| Amounts payable | 17/49 | €25,653 | €4,494 | -€21,159 | -82.5% |
| Amounts payable within one year | 42/48 | €7,134 | €4,494 | -€2,640 | -37.0% |
| Taxes, remuneration and social security | 45 | €3,025 | €4,494 | +€1,469 | +48.6% |
| Taxes | 450/3 | €3,025 | €4,494 | +€1,469 | +48.6% |
| Other amounts payable | 47/48 | €4,109 | - | -€4,109 | |
| Accrued charges and deferred income | 492/3 | €18,519 | - | -€18,519 | |
| Turnover | 70 | €197,546 | - | -€197,546 | |
| Goods, raw materials, services and sundry goods | 60/61 | €183,892 | - | -€183,892 | |
| Remuneration, social security and pensions | 62 | - | €12 | +€12 | |
| Other operating charges | 640/8 | - | €508 | +€508 | |
| Gross operating margin | 9900 | €13,653 | €1,214 | -€12,440 | -91.1% |
| Operating profit (loss) | 9901 | €13,653 | €694 | -€12,960 | -94.9% |
| Financial charges | 65/66B | - | €594 | +€594 | |
| Recurring financial charges | 65 | - | €594 | +€594 | |
| Profit (loss) for the period before taxes | 9903 | €13,653 | €100 | -€13,554 | -99.3% |
| Income taxes | 67/77 | €3,025 | €177 | -€2,848 | -94.1% |
| Profit (loss) for the period | 9904 | €10,628 | -€78 | -€10,706 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,628 | -€78 | -€10,706 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 30 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.