Have a nice Dave: 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.
Have a nice Dave
Largest movements
- Cash -€32,529
down €32,529 (-38.8%), from €83,879 to €51,350
mainly Contributions, distributions and other (-€76,471) and Receivables within one year (-€31,058)
- Receivables within one year +€31,058
up €31,058 (+75.5%), from €41,130 to €72,188
of which Trade receivables: +€32,100
- Deferred charges and accrued income -€4,128
down €4,128 (-99.3%), from €4,157 to €29
- Profit (loss) carried forward -€31,564
down €31,564 (-30.4%), from €103,740 to €72,176
- Trade debts +€17,795
up €17,795 (+2,706%), from €658 to €18,453
- Other debts +€15,202
new in 2025: €15,202
- Tax, wage and social debts -€8,329
down €8,329 (-32.9%), from €25,322 to €16,993
of which Taxes: -€8,329
- Gross operating margin -€27,763
down €27,763 (-30.5%), from €91,054 to €63,291
- Taxes -€7,345
down €7,345 (-36.5%), from €20,107 to €12,763
- Financial income -€4,163
down €4,163 (-100.0%), from €4,165 to €2
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 | €132,719 | €126,592 | -€6,127 | -4.6% |
| Fixed assets | 21/28 | €3,553 | €3,025 | -€528 | -14.9% |
| Tangible fixed assets | 22/27 | €3,553 | €3,025 | -€528 | -14.9% |
| Plant, machinery and equipment | 23 | €1,152 | €1,718 | +€567 | +49.2% |
| Furniture and vehicles | 24 | €2,402 | €1,307 | -€1,095 | -45.6% |
| Current assets | 29/58 | €129,166 | €123,567 | -€5,599 | -4.3% |
| Amounts receivable within one year | 40/41 | €41,130 | €72,188 | +€31,058 | +75.5% |
| Trade receivables | 40 | €30,346 | €62,446 | +€32,100 | +106% |
| Other amounts receivable | 41 | €10,784 | €9,742 | -€1,042 | -9.7% |
| Cash at bank and in hand | 54/58 | €83,879 | €51,350 | -€32,529 | -38.8% |
| Deferred charges and accrued income | 490/1 | €4,157 | €29 | -€4,128 | -99.3% |
| Total equity and liabilities | 10/49 | €132,719 | €126,592 | -€6,127 | -4.6% |
| Equity | 10/15 | €106,740 | €75,176 | -€31,564 | -29.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €103,740 | €72,176 | -€31,564 | -30.4% |
| Amounts payable | 17/49 | €25,980 | €51,416 | +€25,437 | +97.9% |
| Amounts payable within one year | 42/48 | €25,980 | €50,647 | +€24,668 | +94.9% |
| Trade debts | 44 | €658 | €18,453 | +€17,795 | +2,706% |
| Suppliers | 440/4 | €658 | €18,453 | +€17,795 | +2,706% |
| Taxes, remuneration and social security | 45 | €25,322 | €16,993 | -€8,329 | -32.9% |
| Taxes | 450/3 | €25,322 | €16,993 | -€8,329 | -32.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | - | €15,202 | +€15,202 | |
| Accrued charges and deferred income | 492/3 | - | €769 | +€769 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,536 | €2,030 | +€494 | +32.2% |
| Other operating charges | 640/8 | €580 | €994 | +€414 | +71.3% |
| Gross operating margin | 9900 | €91,054 | €63,291 | -€27,763 | -30.5% |
| Operating profit (loss) | 9901 | €88,938 | €60,267 | -€28,671 | -32.2% |
| Financial income | 75/76B | €4,165 | €2 | -€4,163 | -100.0% |
| Recurring financial income | 75 | €4,165 | €2 | -€4,163 | -100.0% |
| Financial charges | 65/66B | €1,921 | €2,599 | +€678 | +35.3% |
| Recurring financial charges | 65 | €1,921 | €2,599 | +€678 | +35.3% |
| Profit (loss) for the period before taxes | 9903 | €91,182 | €57,670 | -€33,512 | -36.8% |
| Income taxes | 67/77 | €20,107 | €12,763 | -€7,345 | -36.5% |
| Profit (loss) for the period | 9904 | €71,074 | €44,907 | -€26,167 | -36.8% |
| Profit (loss) for the period to be appropriated | 9905 | €71,074 | €44,907 | -€26,167 | -36.8% |
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 28 October 2026 via checked.be.