DAVYANIS: 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.
DAVYANIS
Largest movements
- Cash -€89,200
down €89,200 (-87.6%), from €101,847 to €12,647
mainly Contributions, distributions and other (-€115,000) and Tax, wage and social debts (-€35,002)
- Tangible fixed assets -€40,669
down €40,669 (-10.4%), from €392,020 to €351,351
- Stocks and contracts -€6,863
down €6,863 (-36.9%), from €18,580 to €11,716
- Profit (loss) carried forward -€88,272
down €88,272 (-97.6%), from €90,426 to €2,154
- Tax, wage and social debts -€35,002
down €35,002 (-57.7%), from €60,644 to €25,642
of which Taxes: -€29,767
- Debts after one year -€27,563
down €27,563 (-11.5%), from €240,151 to €212,588
- Other debts +€11,842
up €11,842 (+23.2%), from €51,081 to €62,923
- Gross operating margin -€48,563
down €48,563 (-11.9%), from €407,974 to €359,411
- Staff costs +€20,654
up €20,654 (+9.0%), from €228,341 to €248,995
- Taxes -€16,197
down €16,197 (-59.9%), from €27,039 to €10,842
- Other operating charges +€4,365
up €4,365 (+98.1%), from €4,451 to €8,815
- Depreciation +€4,205
up €4,205 (+9.1%), from €46,184 to €50,389
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 | €538,915 | €399,211 | -€139,704 | -25.9% |
| Fixed assets | 21/28 | €392,420 | €351,751 | -€40,669 | -10.4% |
| Tangible fixed assets | 22/27 | €392,020 | €351,351 | -€40,669 | -10.4% |
| Land and buildings | 22 | €262,419 | €253,637 | -€8,782 | -3.3% |
| Plant, machinery and equipment | 23 | €50,182 | €33,918 | -€16,264 | -32.4% |
| Furniture and vehicles | 24 | €19,925 | €25,539 | +€5,614 | +28.2% |
| Leasing and similar rights | 25 | €36,314 | €24,210 | -€12,105 | -33.3% |
| Other tangible fixed assets | 26 | €23,180 | €14,048 | -€9,132 | -39.4% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €146,495 | €47,460 | -€99,035 | -67.6% |
| Stocks and contracts in progress | 3 | €18,580 | €11,716 | -€6,863 | -36.9% |
| Stocks | 30/36 | €18,580 | €11,716 | -€6,863 | -36.9% |
| Amounts receivable within one year | 40/41 | €20,598 | €20,174 | -€424 | -2.1% |
| Trade receivables | 40 | €20,095 | €19,211 | -€884 | -4.4% |
| Other amounts receivable | 41 | €503 | €963 | +€460 | +91.5% |
| Cash at bank and in hand | 54/58 | €101,847 | €12,647 | -€89,200 | -87.6% |
| Deferred charges and accrued income | 490/1 | €5,470 | €2,922 | -€2,548 | -46.6% |
| Total equity and liabilities | 10/49 | €538,915 | €399,211 | -€139,704 | -25.9% |
| Equity | 10/15 | €109,548 | €21,276 | -€88,272 | -80.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €522 | €522 | = | 0.0% |
| Distributable reserves | 133 | €522 | €522 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90,426 | €2,154 | -€88,272 | -97.6% |
| Amounts payable | 17/49 | €429,367 | €377,935 | -€51,432 | -12.0% |
| Amounts payable after more than one year | 17 | €240,151 | €212,588 | -€27,563 | -11.5% |
| Financial debts | 170/4 | €240,151 | €212,588 | -€27,563 | -11.5% |
| Amounts payable within one year | 42/48 | €182,590 | €156,571 | -€26,019 | -14.2% |
| Current portion of amounts payable after more than one year | 42 | €26,781 | €27,563 | +€782 | +2.9% |
| Trade debts | 44 | €44,084 | €40,443 | -€3,642 | -8.3% |
| Suppliers | 440/4 | €44,084 | €40,443 | -€3,642 | -8.3% |
| Taxes, remuneration and social security | 45 | €60,644 | €25,642 | -€35,002 | -57.7% |
| Taxes | 450/3 | €29,961 | €194 | -€29,767 | -99.4% |
| Remuneration and social security | 454/9 | €30,683 | €25,448 | -€5,235 | -17.1% |
| Other amounts payable | 47/48 | €51,081 | €62,923 | +€11,842 | +23.2% |
| Accrued charges and deferred income | 492/3 | €6,626 | €8,776 | +€2,150 | +32.4% |
| Remuneration, social security and pensions | 62 | €228,341 | €248,995 | +€20,654 | +9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,184 | €50,389 | +€4,205 | +9.1% |
| Other operating charges | 640/8 | €4,451 | €8,815 | +€4,365 | +98.1% |
| Gross operating margin | 9900 | €407,974 | €359,411 | -€48,563 | -11.9% |
| Operating profit (loss) | 9901 | €128,999 | €51,212 | -€77,787 | -60.3% |
| Financial income | 75/76B | €48 | €493 | +€445 | +927% |
| Recurring financial income | 75 | €48 | €493 | +€445 | +927% |
| Financial charges | 65/66B | €10,817 | €14,134 | +€3,318 | +30.7% |
| Recurring financial charges | 65 | €10,817 | €14,134 | +€3,318 | +30.7% |
| Profit (loss) for the period before taxes | 9903 | €118,230 | €37,570 | -€80,660 | -68.2% |
| Income taxes | 67/77 | €27,039 | €10,842 | -€16,197 | -59.9% |
| Profit (loss) for the period | 9904 | €91,192 | €26,728 | -€64,463 | -70.7% |
| Profit (loss) for the period to be appropriated | 9905 | €91,192 | €26,728 | -€64,463 | -70.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.