DAVIDEA SOLUTIONS: 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.
DAVIDEA SOLUTIONS
Largest movements
- Cash +€143,095
up €143,095 (+51.4%), from €278,641 to €421,736
mainly Net result for the year (+€71,587) and Investment in fixed assets (net) (+€50,000)
- Financial fixed assets -€50,000
down €50,000 (-99.9%), from €50,072 to €72
- Receivables within one year -€21,567
down €21,567 (-62.7%), from €34,405 to €12,837
of which Trade receivables: -€21,854
- Reserves +€71,580
up €71,580 (+33.0%), from €216,897 to €288,477
of which Distributable reserves: +€71,580
- Gross operating margin +€6,000
up €6,000 (+6.5%), from €92,664 to €98,664
- Taxes +€1,713
up €1,713 (+6.8%), from €25,356 to €27,069
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 | €365,625 | €436,382 | +€70,758 | +19.4% |
| Fixed assets | 21/28 | €51,876 | €1,190 | -€50,686 | -97.7% |
| Tangible fixed assets | 22/27 | €1,804 | €1,118 | -€686 | -38.0% |
| Plant, machinery and equipment | 23 | €240 | €153 | -€87 | -36.2% |
| Furniture and vehicles | 24 | €1,564 | €965 | -€599 | -38.3% |
| Financial fixed assets | 28 | €50,072 | €72 | -€50,000 | -99.9% |
| Current assets | 29/58 | €313,749 | €435,192 | +€121,444 | +38.7% |
| Amounts receivable within one year | 40/41 | €34,405 | €12,837 | -€21,567 | -62.7% |
| Trade receivables | 40 | €33,760 | €11,906 | -€21,854 | -64.7% |
| Other amounts receivable | 41 | €644 | €931 | +€287 | +44.5% |
| Cash at bank and in hand | 54/58 | €278,641 | €421,736 | +€143,095 | +51.4% |
| Deferred charges and accrued income | 490/1 | €703 | €619 | -€84 | -12.0% |
| Total equity and liabilities | 10/49 | €365,625 | €436,382 | +€70,758 | +19.4% |
| Equity | 10/15 | €359,869 | €431,456 | +€71,587 | +19.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €216,897 | €288,477 | +€71,580 | +33.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €19,837 | €19,837 | = | 0.0% |
| Distributable reserves | 133 | €195,200 | €266,780 | +€71,580 | +36.7% |
| Profit (loss) carried forward | 14 | €136,773 | €136,779 | +€7 | 0.0% |
| Amounts payable | 17/49 | €5,755 | €4,926 | -€829 | -14.4% |
| Amounts payable within one year | 42/48 | €5,510 | €4,650 | -€860 | -15.6% |
| Trade debts | 44 | €82 | €1,426 | +€1,344 | +1,641% |
| Suppliers | 440/4 | €82 | €1,426 | +€1,344 | +1,641% |
| Taxes, remuneration and social security | 45 | €2,619 | €1,909 | -€710 | -27.1% |
| Taxes | 450/3 | €2,619 | €1,909 | -€710 | -27.1% |
| Other amounts payable | 47/48 | €2,809 | €1,315 | -€1,494 | -53.2% |
| Accrued charges and deferred income | 492/3 | €245 | €276 | +€31 | +12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €255 | €686 | +€432 | +169% |
| Other operating charges | 640/8 | €456 | €543 | +€86 | +18.9% |
| Gross operating margin | 9900 | €92,664 | €98,664 | +€6,000 | +6.5% |
| Operating profit (loss) | 9901 | €91,952 | €97,435 | +€5,482 | +6.0% |
| Financial income | 75/76B | €491 | €1,221 | +€730 | +149% |
| Recurring financial income | 75 | €491 | €1,221 | +€730 | +149% |
| Financial charges | 65/66B | - | €0 | +€0 | |
| Recurring financial charges | 65 | - | €0 | +€0 | |
| Profit (loss) for the period before taxes | 9903 | €92,443 | €98,655 | +€6,212 | +6.7% |
| Income taxes | 67/77 | €25,356 | €27,069 | +€1,713 | +6.8% |
| Profit (loss) for the period | 9904 | €67,088 | €71,587 | +€4,499 | +6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €67,088 | €71,587 | +€4,499 | +6.7% |
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 20 October 2026 via checked.be.