DAVILLA: 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.
DAVILLA
Largest movements
- Cash -€166,728
down €166,728 (-48.9%), from €341,198 to €174,470
mainly Contributions, distributions and other (-€151,507) and Current investments (-€98,395)
- Current investments +€98,395
up €98,395 (+118.8%), from €82,830 to €181,225
- Tangible fixed assets +€86,131
up €86,131 (+18.0%), from €479,172 to €565,304
of which Furniture and vehicles: +€89,679
- Deferred charges and accrued income +€68,000
new in 2024: €68,000
- Reserves +€113,268
up €113,268 (+17.4%), from €651,942 to €765,210
of which Distributable reserves: +€113,268
- Profit (loss) carried forward -€87,830
down €87,830 (-99.8%), from €87,963 to €133
- Tax, wage and social debts +€57,443
up €57,443 (+37.4%), from €153,724 to €211,167
- Gross operating margin -€69,468
down €69,468 (-20.1%), from €344,772 to €275,304
- Financial charges -€27,120
down €27,120 (-90.8%), from €29,863 to €2,742
of which Non-recurring financial charges: -€29,136
- Taxes -€19,588
down €19,588 (-18.3%), from €107,200 to €87,612
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 | €917,702 | €998,582 | +€80,880 | +8.8% |
| Fixed assets | 21/28 | €479,332 | €565,464 | +€86,131 | +18.0% |
| Tangible fixed assets | 22/27 | €479,172 | €565,304 | +€86,131 | +18.0% |
| Furniture and vehicles | 24 | €467,399 | €557,078 | +€89,679 | +19.2% |
| Other tangible fixed assets | 26 | €11,773 | €8,225 | -€3,548 | -30.1% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €438,370 | €433,119 | -€5,252 | -1.2% |
| Amounts receivable within one year | 40/41 | €14,343 | €9,424 | -€4,919 | -34.3% |
| Trade receivables | 40 | €6,037 | €1,135 | -€4,902 | -81.2% |
| Other amounts receivable | 41 | €8,306 | €8,289 | -€17 | -0.2% |
| Current investments | 50/53 | €82,830 | €181,225 | +€98,395 | +118.8% |
| Cash at bank and in hand | 54/58 | €341,198 | €174,470 | -€166,728 | -48.9% |
| Deferred charges and accrued income | 490/1 | - | €68,000 | +€68,000 | |
| Total equity and liabilities | 10/49 | €917,702 | €998,582 | +€80,880 | +8.8% |
| Equity | 10/15 | €752,305 | €777,744 | +€25,439 | +3.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €651,942 | €765,210 | +€113,268 | +17.4% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €650,087 | €763,355 | +€113,268 | +17.4% |
| Profit (loss) carried forward | 14 | €87,963 | €133 | -€87,830 | -99.8% |
| Amounts payable | 17/49 | €165,398 | €220,839 | +€55,441 | +33.5% |
| Amounts payable within one year | 42/48 | €159,898 | €214,888 | +€54,990 | +34.4% |
| Trade debts | 44 | €6,174 | €3,721 | -€2,453 | -39.7% |
| Suppliers | 440/4 | €6,174 | €3,721 | -€2,453 | -39.7% |
| Taxes, remuneration and social security | 45 | €153,724 | €211,167 | +€57,443 | +37.4% |
| Taxes | 450/3 | €153,724 | €211,167 | +€57,443 | +37.4% |
| Accrued charges and deferred income | 492/3 | €5,500 | €5,951 | +€451 | +8.2% |
| Remuneration, social security and pensions | 62 | €185 | €276 | +€92 | +49.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,101 | €7,586 | +€485 | +6.8% |
| Other operating charges | 640/8 | €984 | €882 | -€101 | -10.3% |
| Gross operating margin | 9900 | €344,772 | €275,304 | -€69,468 | -20.1% |
| Operating profit (loss) | 9901 | €336,502 | €266,559 | -€69,943 | -20.8% |
| Financial income | 75/76B | €1,148 | €741 | -€407 | -35.4% |
| Recurring financial income | 75 | €1,148 | €741 | -€407 | -35.4% |
| Financial charges | 65/66B | €29,863 | €2,742 | -€27,120 | -90.8% |
| Recurring financial charges | 65 | €726 | €2,742 | +€2,016 | +277.5% |
| Non-recurring financial charges | 66B | €29,136 | - | -€29,136 | |
| Profit (loss) for the period before taxes | 9903 | €307,787 | €264,558 | -€43,230 | -14.0% |
| Income taxes | 67/77 | €107,200 | €87,612 | -€19,588 | -18.3% |
| Profit (loss) for the period | 9904 | €200,587 | €176,946 | -€23,641 | -11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €200,587 | €176,946 | -€23,641 | -11.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.