DAVIMOS: 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.
DAVIMOS
Largest movements
- Stocks and contracts -€86,642
down €86,642 (-26.9%), from €322,254 to €235,612
- Cash -€19,280
down €19,280 (-53.2%), from €36,237 to €16,957
mainly Other debts (-€133,200) and Tax, wage and social debts (-€22,546)
- Other debts -€133,200
down €133,200 (-98.4%), from €135,323 to €2,123
- Reserves +€58,655
up €58,655 (+41.3%), from €142,083 to €200,739
of which Distributable reserves: +€58,655
- Tax, wage and social debts -€22,546
down €22,546 (-35.0%), from €64,496 to €41,950
- Trade debts -€6,632
down €6,632 (-40.0%), from €16,589 to €9,957
- Gross operating margin +€53,290
up €53,290 (+141.1%), from €37,758 to €91,048
- Taxes +€18,908
up €18,908 (+161.6%), from €11,697 to €30,605
- Other operating charges +€1,624
new in 2024: €1,624
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 | €358,492 | €254,769 | -€103,723 | -28.9% |
| Current assets | 29/58 | €358,492 | €254,769 | -€103,723 | -28.9% |
| Stocks and contracts in progress | 3 | €322,254 | €235,612 | -€86,642 | -26.9% |
| Stocks | 30/36 | €322,254 | €235,612 | -€86,642 | -26.9% |
| Amounts receivable within one year | 40/41 | - | €2,200 | +€2,200 | |
| Other amounts receivable | 41 | - | €2,200 | +€2,200 | |
| Cash at bank and in hand | 54/58 | €36,237 | €16,957 | -€19,280 | -53.2% |
| Total equity and liabilities | 10/49 | €358,492 | €254,769 | -€103,723 | -28.9% |
| Equity | 10/15 | €142,083 | €200,739 | +€58,655 | +41.3% |
| Reserves | 13 | €142,083 | €200,739 | +€58,655 | +41.3% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €138,083 | €196,739 | +€58,655 | +42.5% |
| Amounts payable | 17/49 | €216,409 | €54,031 | -€162,378 | -75.0% |
| Amounts payable within one year | 42/48 | €216,409 | €54,031 | -€162,378 | -75.0% |
| Trade debts | 44 | €16,589 | €9,957 | -€6,632 | -40.0% |
| Suppliers | 440/4 | €16,589 | €9,957 | -€6,632 | -40.0% |
| Taxes, remuneration and social security | 45 | €64,496 | €41,950 | -€22,546 | -35.0% |
| Taxes | 450/3 | €64,496 | €41,950 | -€22,546 | -35.0% |
| Other amounts payable | 47/48 | €135,323 | €2,123 | -€133,200 | -98.4% |
| Other operating charges | 640/8 | - | €1,624 | +€1,624 | |
| Gross operating margin | 9900 | €37,758 | €91,048 | +€53,290 | +141.1% |
| Operating profit (loss) | 9901 | €37,758 | €89,424 | +€51,666 | +136.8% |
| Financial charges | 65/66B | €163 | €163 | +€0 | +0.1% |
| Recurring financial charges | 65 | €163 | €163 | +€0 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €37,595 | €89,260 | +€51,665 | +137.4% |
| Income taxes | 67/77 | €11,697 | €30,605 | +€18,908 | +161.6% |
| Profit (loss) for the period | 9904 | €25,898 | €58,655 | +€32,758 | +126.5% |
| Profit (loss) for the period to be appropriated | 9905 | €25,898 | €58,655 | +€32,758 | +126.5% |
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 30 September 2026 via checked.be.