Davy Van den bossche: what changed
Two financial 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.
Davy Van den bossche
Largest movements
- Cash -€17,742
down €17,742 (-77.7%), from €22,834 to €5,092
mainly Net result for the year (-€23,846) and Advances received (-€3,349)
- Intangible fixed assets -€6,500
down €6,500 (-19.8%), from €32,873 to €26,373
- Deferred charges and accrued income +€2,392
up €2,392 (+296%), from €808 to €3,200
- Receivables within one year +€1,917
up €1,917 (+54.3%), from €3,530 to €5,447
of which Other amounts receivable: +€1,591
- Tangible fixed assets -€1,661
down €1,661 (-24.4%), from €6,814 to €5,153
of which Plant, machinery and equipment: -€1,259
- Profit (loss) carried forward -€23,846
down €23,846 (-22.2%), from -€107,459 to -€131,304
- Debts after one year +€7,739
up €7,739 (+4.7%), from €164,718 to €172,457
- Advances received -€3,349
down €3,349 (-87.0%), from €3,849 to €500
- Trade debts -€728
down €728 (-37.9%), from €1,921 to €1,193
- Gross operating margin -€23,594
down €23,594, from €10,165 to -€13,429
- Depreciation -€1,156
down €1,156 (-11.9%), from €9,736 to €8,580
- Other operating charges -€392
down €392 (-23.5%), from €1,668 to €1,276
- Staff costs +€351
new in 2025: €351
- Taxes -€146
no longer reported in 2025 (was €146)
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.
Derived cash bridge
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 | €68,857 | €47,992 | -€20,865 | -30.3% |
| Fixed assets | 21/28 | €39,920 | €31,758 | -€8,161 | -20.4% |
| Intangible fixed assets | 21 | €32,873 | €26,373 | -€6,500 | -19.8% |
| Tangible fixed assets | 22/27 | €6,814 | €5,153 | -€1,661 | -24.4% |
| Plant, machinery and equipment | 23 | €4,262 | €3,003 | -€1,259 | -29.5% |
| Other tangible fixed assets | 26 | €2,552 | €2,149 | -€403 | -15.8% |
| Financial fixed assets | 28 | €233 | €233 | = | 0.0% |
| Current assets | 29/58 | €28,937 | €16,234 | -€12,703 | -43.9% |
| Stocks and contracts in progress | 3 | €1,765 | €2,494 | +€729 | +41.3% |
| Stocks | 30/36 | €1,765 | €2,494 | +€729 | +41.3% |
| Amounts receivable within one year | 40/41 | €3,530 | €5,447 | +€1,917 | +54.3% |
| Trade receivables | 40 | €3,352 | €3,679 | +€327 | +9.7% |
| Other amounts receivable | 41 | €178 | €1,769 | +€1,591 | +894% |
| Cash at bank and in hand | 54/58 | €22,834 | €5,092 | -€17,742 | -77.7% |
| Deferred charges and accrued income | 490/1 | €808 | €3,200 | +€2,392 | +296% |
| Total equity and liabilities | 10/49 | €68,857 | €47,992 | -€20,865 | -30.3% |
| Equity | 10/15 | -€102,459 | -€126,304 | -€23,846 | -23.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€107,459 | -€131,304 | -€23,846 | -22.2% |
| Amounts payable | 17/49 | €171,315 | €174,296 | +€2,981 | +1.7% |
| Amounts payable after more than one year | 17 | €164,718 | €172,457 | +€7,739 | +4.7% |
| Other amounts payable | 178/9 | €164,718 | €172,457 | +€7,739 | +4.7% |
| Amounts payable within one year | 42/48 | €6,597 | €1,839 | -€4,758 | -72.1% |
| Trade debts | 44 | €1,921 | €1,193 | -€728 | -37.9% |
| Suppliers | 440/4 | €1,921 | €1,193 | -€728 | -37.9% |
| Advances received on contracts in progress | 46 | €3,849 | €500 | -€3,349 | -87.0% |
| Taxes, remuneration and social security | 45 | €827 | €146 | -€681 | -82.3% |
| Taxes | 450/3 | €827 | €146 | -€681 | -82.3% |
| Remuneration, social security and pensions | 62 | - | €351 | +€351 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,736 | €8,580 | -€1,156 | -11.9% |
| Other operating charges | 640/8 | €1,668 | €1,276 | -€392 | -23.5% |
| Gross operating margin | 9900 | €10,165 | -€13,429 | -€23,594 | |
| Operating profit (loss) | 9901 | -€1,239 | -€23,636 | -€22,397 | -1,807% |
| Financial income | 75/76B | €33 | €1 | -€31 | -95.7% |
| Recurring financial income | 75 | €33 | €1 | -€31 | -95.7% |
| Financial charges | 65/66B | €272 | €211 | -€61 | -22.5% |
| Recurring financial charges | 65 | €272 | €211 | -€61 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,479 | -€23,846 | -€22,367 | -1,513% |
| Income taxes | 67/77 | €146 | - | -€146 | |
| Profit (loss) for the period | 9904 | -€1,625 | -€23,846 | -€22,221 | -1,368% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,625 | -€23,846 | -€22,221 | -1,368% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.