DAVIMI: 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.
DAVIMI
Largest movements
- Cash +€59,897
up €59,897 (+82.3%), from €72,794 to €132,691
mainly Depreciation (+€23,970) and Other debts (+€20,473)
- Tangible fixed assets -€23,970
down €23,970 (-41.6%), from €57,663 to €33,693
of which Land and buildings: -€23,970
- Stocks and contracts -€20,000
down €20,000 (-66.7%), from €30,000 to €10,000
- Other debts +€20,473
up €20,473 (+14.2%), from €143,960 to €164,433
- Profit (loss) carried forward -€8,672
down €8,672 (-36.8%), from -€23,559 to -€32,231
- Trade debts +€2,158
up €2,158 (+24.7%), from €8,742 to €10,900
- Purchases and services +€35,334
up €35,334 (+59.5%), from €59,374 to €94,708
- Gross operating margin -€15,184
down €15,184 (-39.0%), from €38,935 to €23,751
- Depreciation -€8,056
down €8,056 (-25.2%), from €32,026 to €23,970
- Other operating charges +€2,484
up €2,484 (+45.5%), from €5,458 to €7,942
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 | €161,603 | €176,384 | +€14,781 | +9.1% |
| Fixed assets | 21/28 | €57,663 | €33,693 | -€23,970 | -41.6% |
| Tangible fixed assets | 22/27 | €57,663 | €33,693 | -€23,970 | -41.6% |
| Land and buildings | 22 | €57,663 | €33,693 | -€23,970 | -41.6% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €103,940 | €142,691 | +€38,751 | +37.3% |
| Stocks and contracts in progress | 3 | €30,000 | €10,000 | -€20,000 | -66.7% |
| Stocks | 30/36 | €30,000 | €10,000 | -€20,000 | -66.7% |
| Amounts receivable within one year | 40/41 | €1,146 | €0 | -€1,146 | -100.0% |
| Other amounts receivable | 41 | €1,146 | €0 | -€1,146 | -100.0% |
| Cash at bank and in hand | 54/58 | €72,794 | €132,691 | +€59,897 | +82.3% |
| Total equity and liabilities | 10/49 | €161,603 | €176,384 | +€14,781 | +9.1% |
| Equity | 10/15 | €8,901 | €229 | -€8,672 | -97.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,860 | €13,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €12,000 | +€12,000 | |
| Distributable reserves | 133 | €12,000 | - | -€12,000 | |
| Profit (loss) carried forward | 14 | -€23,559 | -€32,231 | -€8,672 | -36.8% |
| Amounts payable | 17/49 | €152,702 | €176,155 | +€23,453 | +15.4% |
| Amounts payable within one year | 42/48 | €152,702 | €176,155 | +€23,453 | +15.4% |
| Trade debts | 44 | €8,742 | €10,900 | +€2,158 | +24.7% |
| Suppliers | 440/4 | €8,742 | €10,900 | +€2,158 | +24.7% |
| Taxes, remuneration and social security | 45 | - | €822 | +€822 | |
| Taxes | 450/3 | - | €822 | +€822 | |
| Other amounts payable | 47/48 | €143,960 | €164,433 | +€20,473 | +14.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €59,374 | €94,708 | +€35,334 | +59.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,026 | €23,970 | -€8,056 | -25.2% |
| Other operating charges | 640/8 | €5,458 | €7,942 | +€2,484 | +45.5% |
| Gross operating margin | 9900 | €38,935 | €23,751 | -€15,184 | -39.0% |
| Operating profit (loss) | 9901 | €1,451 | -€8,161 | -€9,612 | |
| Financial charges | 65/66B | €717 | €442 | -€275 | -38.4% |
| Recurring financial charges | 65 | €717 | €442 | -€275 | -38.4% |
| Profit (loss) for the period before taxes | 9903 | €734 | -€8,603 | -€9,337 | |
| Income taxes | 67/77 | €69 | €69 | = | 0.0% |
| Profit (loss) for the period | 9904 | €665 | -€8,672 | -€9,337 | |
| Profit (loss) for the period to be appropriated | 9905 | €665 | -€8,672 | -€9,337 |
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 6 October 2026 via checked.be.