DAVIT: 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.
DAVIT
Largest movements
- Cash +€1,742
up €1,742 (+104.1%), from €1,674 to €3,416
mainly Net result for the year (+€10,025) and Tax, wage and social debts (+€6,245)
- Receivables within one year +€1,119
new in 2024: €1,119
- Tangible fixed assets -€488
down €488 (-25.0%), from €1,950 to €1,463
- Stocks and contracts +€431
up €431 (+179.7%), from €240 to €671
- Other debts -€15,206
down €15,206 (-46.3%), from €32,863 to €17,657
- Profit (loss) carried forward +€10,025
up €10,025 (+19.3%), from -€51,855 to -€41,830
- Tax, wage and social debts +€6,245
up €6,245 (+127.5%), from €4,900 to €11,145
of which Remuneration and social security: +€6,800
- Trade debts +€1,740
up €1,740 (+51.9%), from €3,350 to €5,090
- Gross operating margin +€4,261
up €4,261 (+41.6%), from €10,247 to €14,508
- Other operating charges +€3,370
up €3,370 (+866.3%), from €389 to €3,759
- Staff costs -€997
down €997 (-96.0%), from €1,039 to €42
- Depreciation -€224
down €224 (-31.5%), from €712 to €488
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 | €7,858 | €10,663 | +€2,805 | +35.7% |
| Fixed assets | 21/28 | €5,944 | €5,457 | -€488 | -8.2% |
| Tangible fixed assets | 22/27 | €1,950 | €1,463 | -€488 | -25.0% |
| Other tangible fixed assets | 26 | €1,950 | €1,463 | -€488 | -25.0% |
| Financial fixed assets | 28 | €3,994 | €3,994 | = | 0.0% |
| Current assets | 29/58 | €1,914 | €5,206 | +€3,292 | +172.0% |
| Stocks and contracts in progress | 3 | €240 | €671 | +€431 | +179.7% |
| Stocks | 30/36 | €240 | €671 | +€431 | +179.7% |
| Amounts receivable within one year | 40/41 | - | €1,119 | +€1,119 | |
| Other amounts receivable | 41 | - | €1,119 | +€1,119 | |
| Cash at bank and in hand | 54/58 | €1,674 | €3,416 | +€1,742 | +104.1% |
| Total equity and liabilities | 10/49 | €7,858 | €10,663 | +€2,805 | +35.7% |
| Equity | 10/15 | -€33,255 | -€23,230 | +€10,025 | +30.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,855 | -€41,830 | +€10,025 | +19.3% |
| Amounts payable | 17/49 | €41,113 | €33,892 | -€7,221 | -17.6% |
| Amounts payable within one year | 42/48 | €41,113 | €33,892 | -€7,221 | -17.6% |
| Trade debts | 44 | €3,350 | €5,090 | +€1,740 | +51.9% |
| Suppliers | 440/4 | €3,350 | €5,090 | +€1,740 | +51.9% |
| Taxes, remuneration and social security | 45 | €4,900 | €11,145 | +€6,245 | +127.5% |
| Taxes | 450/3 | €555 | - | -€555 | |
| Remuneration and social security | 454/9 | €4,345 | €11,145 | +€6,800 | +156.5% |
| Other amounts payable | 47/48 | €32,863 | €17,657 | -€15,206 | -46.3% |
| Remuneration, social security and pensions | 62 | €1,039 | €42 | -€997 | -96.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €712 | €488 | -€224 | -31.5% |
| Other operating charges | 640/8 | €389 | €3,759 | +€3,370 | +866.3% |
| Gross operating margin | 9900 | €10,247 | €14,508 | +€4,261 | +41.6% |
| Operating profit (loss) | 9901 | €8,107 | €10,220 | +€2,112 | +26.1% |
| Financial charges | 65/66B | €274 | €194 | -€80 | -29.2% |
| Recurring financial charges | 65 | €274 | €194 | -€80 | -29.2% |
| Profit (loss) for the period before taxes | 9903 | €7,833 | €10,025 | +€2,192 | +28.0% |
| Profit (loss) for the period | 9904 | €7,833 | €10,025 | +€2,192 | +28.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,833 | €10,025 | +€2,192 | +28.0% |
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.