DEFEVER DAVY: what changed
What changed
DEFEVER DAVY
NACE 43.211, General electrical installation work
filed annual accounts (NBB)
Net result for the year
€7,971
2024 · €4,678+€3,293
Equity
€124,610
2024 · €117,472+€7,138
Cash
€59,032
2024 · €47,592+€11,440
Balance sheet total
€141,502
2024 · €133,982+€7,520
Largest movements
Assets
- Cash +€11,440
up €11,440 (+24.0%), from €47,592 to €59,032
mainly Net result for the year (+€7,971) and Receivables within one year (+€7,637)
- Receivables within one year -€7,637
down €7,637 (-30.2%), from €25,259 to €17,623
of which Trade receivables: -€8,199
- Stocks and contracts +€2,955
up €2,955 (+10.1%), from €29,198 to €32,153
Equity and liabilities
- Reserves +€7,138
up €7,138 (+6.8%), from €105,072 to €112,210
of which Distributable reserves: +€7,138
Income statement
- Gross operating margin +€5,157
up €5,157 (+63.4%), from €8,137 to €13,294
- Financial charges +€1,889
up €1,889, from -€785 to €1,104
- Taxes +€1,101
up €1,101 (+43.5%), from €2,531 to €3,633
- Depreciation -€958
down €958 (-56.9%), from €1,683 to €726
- Financial income +€180
up €180 (+26.8%), from €672 to €851
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€4,678
Gross operating margin
+€5,157
Depreciation
+€958
Other operating charges
-€10
Financial income
+€180
Financial charges
-€1,889
Taxes
-€1,101
Result 2025
€7,971
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€13,516
Investment
-€1,243
Financing
-€833
Cash 2024
€47,592
From operations (derived)
+€13,516
Net result for the year
+€7,971
Depreciation
+€726
Stocks and contracts
-€2,955
Receivables within one year
+€7,637
Deferred charges and accrued income
-€243
Trade debts
+€1,127
Tax, wage and social debts
-€34
Other debts
-€63
Accrued charges and deferred income
-€648
Investment (derived)
-€1,243
Investment in fixed assets (net)
-€1,243
Financing
-€833
Contributions, distributions and other
-€833
Cash 2025
€59,032
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €133,982 | €141,502 | +€7,520 | +5.6% |
| Fixed assets | 21/28 | €492 | €1,010 | +€517 | +105% |
| Tangible fixed assets | 22/27 | €442 | €960 | +€517 | +117% |
| Land and buildings | 22 | €69 | €0 | -€69 | -100% |
| Plant, machinery and equipment | 23 | €149 | €960 | +€811 | +546% |
| Furniture and vehicles | 24 | €225 | €0 | -€225 | -100% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €133,490 | €140,492 | +€7,002 | +5.2% |
| Stocks and contracts in progress | 3 | €29,198 | €32,153 | +€2,955 | +10.1% |
| Stocks | 30/36 | €29,198 | €32,153 | +€2,955 | +10.1% |
| Amounts receivable within one year | 40/41 | €25,259 | €17,623 | -€7,637 | -30.2% |
| Trade receivables | 40 | €23,318 | €15,119 | -€8,199 | -35.2% |
| Other amounts receivable | 41 | €1,942 | €2,504 | +€562 | +29.0% |
| Current investments | 50/53 | €30,000 | €30,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €47,592 | €59,032 | +€11,440 | +24.0% |
| Deferred charges and accrued income | 490/1 | €1,441 | €1,684 | +€243 | +16.9% |
| Total equity and liabilities | 10/49 | €133,982 | €141,502 | +€7,520 | +5.6% |
| Equity | 10/15 | €117,472 | €124,610 | +€7,138 | +6.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €105,072 | €112,210 | +€7,138 | +6.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €105,072 | €112,210 | +€7,138 | +6.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €16,510 | €16,892 | +€382 | +2.3% |
| Amounts payable within one year | 42/48 | €15,141 | €16,171 | +€1,030 | +6.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,919 | €3,046 | +€1,127 | +58.7% |
| Suppliers | 440/4 | €1,919 | €3,046 | +€1,127 | +58.7% |
| Taxes, remuneration and social security | 45 | €2,519 | €2,485 | -€34 | -1.4% |
| Taxes | 450/3 | €374 | €365 | -€9 | -2.3% |
| Remuneration and social security | 454/9 | €2,145 | €2,119 | -€26 | -1.2% |
| Other amounts payable | 47/48 | €10,703 | €10,640 | -€63 | -0.6% |
| Accrued charges and deferred income | 492/3 | €1,369 | €721 | -€648 | -47.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,683 | €726 | -€958 | -56.9% |
| Other operating charges | 640/8 | €701 | €712 | +€10 | +1.5% |
| Gross operating margin | 9900 | €8,137 | €13,294 | +€5,157 | +63.4% |
| Operating profit (loss) | 9901 | €5,752 | €11,856 | +€6,104 | +106% |
| Financial income | 75/76B | €672 | €851 | +€180 | +26.8% |
| Recurring financial income | 75 | €672 | €851 | +€180 | +26.8% |
| Financial charges | 65/66B | -€785 | €1,104 | +€1,889 | |
| Recurring financial charges | 65 | -€785 | €1,104 | +€1,889 | |
| Profit (loss) for the period before taxes | 9903 | €7,209 | €11,603 | +€4,395 | +61.0% |
| Income taxes | 67/77 | €2,531 | €3,633 | +€1,101 | +43.5% |
| Profit (loss) for the period | 9904 | €4,678 | €7,971 | +€3,293 | +70.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,678 | €7,971 | +€3,293 | +70.4% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.