LAB. DAVANAC: 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.
LAB. DAVANAC
Largest movements
- Receivables within one year -€32,032
down €32,032 (-79.8%), from €40,137 to €8,105
of which Other amounts receivable: -€32,109
- Cash +€17,751
up €17,751 (+26.6%), from €66,720 to €84,471
mainly Receivables within one year (+€32,032) and Current investments (+€11,350)
- Current investments -€11,350
down €11,350 (-41.1%), from €27,630 to €16,280
- Deferred charges and accrued income -€1,623
down €1,623 (-95.1%), from €1,707 to €84
- Other debts -€30,468
down €30,468 (-96.1%), from €31,700 to €1,232
- Reserves +€6,043
up €6,043 (+12.9%), from €46,737 to €52,779
of which Distributable reserves: +€6,043
- Tax, wage and social debts -€4,463
down €4,463 (-49.7%), from €8,983 to €4,519
- Trade debts +€1,787
up €1,787 (+55.8%), from €3,205 to €4,992
- Depreciation +€1,740
up €1,740 (+293%), from €594 to €2,334
- Taxes -€1,628
down €1,628 (-33.3%), from €4,890 to €3,262
- Financial income -€1,546
down €1,546 (-90.5%), from €1,707 to €161
- Gross operating margin +€532
up €532 (+4.4%), from €12,054 to €12,587
- Other operating charges -€175
down €175 (-26.8%), from €651 to €477
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 | €142,812 | €115,710 | -€27,101 | -19.0% |
| Fixed assets | 21/28 | €6,618 | €6,771 | +€153 | +2.3% |
| Tangible fixed assets | 22/27 | €4,542 | €4,695 | +€153 | +3.4% |
| Plant, machinery and equipment | 23 | €3,141 | €2,065 | -€1,076 | -34.3% |
| Furniture and vehicles | 24 | €1,400 | €2,630 | +€1,229 | +87.8% |
| Financial fixed assets | 28 | €2,076 | €2,076 | = | 0.0% |
| Current assets | 29/58 | €136,194 | €108,940 | -€27,254 | -20.0% |
| Amounts receivable within one year | 40/41 | €40,137 | €8,105 | -€32,032 | -79.8% |
| Trade receivables | 40 | €8,028 | €8,105 | +€77 | +1.0% |
| Other amounts receivable | 41 | €32,109 | - | -€32,109 | |
| Current investments | 50/53 | €27,630 | €16,280 | -€11,350 | -41.1% |
| Cash at bank and in hand | 54/58 | €66,720 | €84,471 | +€17,751 | +26.6% |
| Deferred charges and accrued income | 490/1 | €1,707 | €84 | -€1,623 | -95.1% |
| Total equity and liabilities | 10/49 | €142,812 | €115,710 | -€27,101 | -19.0% |
| Equity | 10/15 | €98,924 | €104,967 | +€6,043 | +6.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €46,737 | €52,779 | +€6,043 | +12.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €44,877 | €50,919 | +€6,043 | +13.5% |
| Profit (loss) carried forward | 14 | €45,988 | €45,988 | = | 0.0% |
| Amounts payable | 17/49 | €43,888 | €10,743 | -€33,144 | -75.5% |
| Amounts payable within one year | 42/48 | €43,888 | €10,743 | -€33,144 | -75.5% |
| Trade debts | 44 | €3,205 | €4,992 | +€1,787 | +55.8% |
| Suppliers | 440/4 | €3,205 | €4,992 | +€1,787 | +55.8% |
| Taxes, remuneration and social security | 45 | €8,983 | €4,519 | -€4,463 | -49.7% |
| Taxes | 450/3 | €8,983 | €4,519 | -€4,463 | -49.7% |
| Other amounts payable | 47/48 | €31,700 | €1,232 | -€30,468 | -96.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €594 | €2,334 | +€1,740 | +293% |
| Other operating charges | 640/8 | €651 | €477 | -€175 | -26.8% |
| Gross operating margin | 9900 | €12,054 | €12,587 | +€532 | +4.4% |
| Operating profit (loss) | 9901 | €10,809 | €9,776 | -€1,033 | -9.6% |
| Financial income | 75/76B | €1,707 | €161 | -€1,546 | -90.5% |
| Recurring financial income | 75 | €1,707 | €161 | -€1,546 | -90.5% |
| Financial charges | 65/66B | €717 | €633 | -€84 | -11.8% |
| Recurring financial charges | 65 | €717 | €633 | -€84 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | €11,799 | €9,305 | -€2,494 | -21.1% |
| Income taxes | 67/77 | €4,890 | €3,262 | -€1,628 | -33.3% |
| Profit (loss) for the period | 9904 | €6,909 | €6,043 | -€866 | -12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,909 | €6,043 | -€866 | -12.5% |
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 27 October 2026 via checked.be.