D'AUSSY: 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.
What changed
D'AUSSY
NACE 68.201, Renting and operating of own or leased residential real estate, excluding social housing
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€388,535
2024 · €718,883-€330,348
Equity
€3.4m
2024 · €3.0m+€388,535
Cash
€154,566
2024 · €7,990+€146,576
Balance sheet total
€5.1m
2024 · €5.0m+€103,304
Largest movements
Assets
- Cash +€146,576
up €146,576 (+1,834%), from €7,990 to €154,566
mainly Net result for the year (+€388,535) and Depreciation (+€59,068)
Equity and liabilities
- Profit (loss) carried forward +€398,468
up €398,468 (+15.5%), from €2.6m to €3.0m
- Debts after one year -€174,047
down €174,047 (-13.8%), from €1.3m to €1.1m
of which Financial debts: -€174,047
- Other debts -€74,039
down €74,039 (-15.5%), from €476,349 to €402,311
Income statement
- Financial income -€350,441
down €350,441 (-52.3%), from €670,368 to €319,928
- Gross operating margin +€35,351
up €35,351 (+17.9%), from €197,617 to €232,967
- Financial charges +€6,705
up €6,705 (+10.9%), from €61,357 to €68,062
- Taxes +€6,543
up €6,543 (+26.1%), from €25,073 to €31,617
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.
Result 2024
€718,883
Gross operating margin
+€35,351
Depreciation
-€110
Other operating charges
-€1,899
Financial income
-€350,441
Financial charges
-€6,705
Taxes
-€6,543
Result 2025
€388,535
raises the resultlowers the result
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.
From operations
+€340,181
Investment
-€18,375
Financing
-€175,230
Cash 2024
€7,990
From operations (derived)
+€340,181
Net result for the year
+€388,535
Depreciation
+€59,068
Receivables within one year
-€7,610
Deferred charges and accrued income
+€10,190
Provisions
-€3,311
Trade debts
-€22,952
Tax, wage and social debts
-€9,699
Other debts
-€74,039
Investment (derived)
-€18,375
Investment in fixed assets (net)
-€18,375
Financing
-€175,230
Debts after one year
-€174,047
Current portion of long-term debt
+€2,607
Short-term financial debts
-€3,790
Cash 2025
€154,566
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,012,250 | €5,115,554 | +€103,304 | +2.1% |
| Fixed assets | 21/28 | €4,643,097 | €4,602,404 | -€40,693 | -0.9% |
| Intangible fixed assets | 21 | €9,526 | €3,163 | -€6,362 | -66.8% |
| Tangible fixed assets | 22/27 | €1,470,481 | €1,436,151 | -€34,330 | -2.3% |
| Land and buildings | 22 | €1,470,481 | €1,436,151 | -€34,330 | -2.3% |
| Financial fixed assets | 28 | €3,163,090 | €3,163,090 | = | 0.0% |
| Current assets | 29/58 | €369,153 | €513,150 | +€143,996 | +39.0% |
| Amounts receivable within one year | 40/41 | €332,443 | €340,053 | +€7,610 | +2.3% |
| Trade receivables | 40 | €12,000 | €0 | -€12,000 | -100% |
| Other amounts receivable | 41 | €320,443 | €340,053 | +€19,610 | +6.1% |
| Cash at bank and in hand | 54/58 | €7,990 | €154,566 | +€146,576 | +1,834% |
| Deferred charges and accrued income | 490/1 | €28,720 | €18,530 | -€10,190 | -35.5% |
| Total equity and liabilities | 10/49 | €5,012,250 | €5,115,554 | +€103,304 | +2.1% |
| Equity | 10/15 | €2,968,502 | €3,357,036 | +€388,535 | +13.1% |
| Contributions | 10/11 | €122,000 | €122,000 | = | 0.0% |
| Capital | 10 | €122,000 | €122,000 | = | 0.0% |
| Issued capital | 100 | €122,000 | €122,000 | = | 0.0% |
| Reserves | 13 | €268,458 | €258,525 | -€9,934 | -3.7% |
| Non-distributable reserves | 130/1 | €54,171 | €54,171 | = | 0.0% |
| Legal reserve | 130 | €54,171 | €54,171 | = | 0.0% |
| Tax-exempt reserves | 132 | €214,287 | €204,353 | -€9,934 | -4.6% |
| Profit (loss) carried forward | 14 | €2,578,043 | €2,976,512 | +€398,468 | +15.5% |
| Provisions and deferred taxes | 16 | €71,429 | €68,118 | -€3,311 | -4.6% |
| Deferred taxes | 168 | €71,429 | €68,118 | -€3,311 | -4.6% |
| Amounts payable | 17/49 | €1,972,319 | €1,690,400 | -€281,920 | -14.3% |
| Amounts payable after more than one year | 17 | €1,262,941 | €1,088,894 | -€174,047 | -13.8% |
| Financial debts | 170/4 | €1,262,041 | €1,087,994 | -€174,047 | -13.8% |
| Other amounts payable | 178/9 | €900 | €900 | = | 0.0% |
| Amounts payable within one year | 42/48 | €709,378 | €601,506 | -€107,873 | -15.2% |
| Current portion of amounts payable after more than one year | 42 | €171,440 | €174,047 | +€2,607 | +1.5% |
| Financial debts | 43 | €16,263 | €12,473 | -€3,790 | -23.3% |
| Other loans | 439 | €16,263 | €12,473 | -€3,790 | -23.3% |
| Trade debts | 44 | €25,469 | €2,518 | -€22,952 | -90.1% |
| Suppliers | 440/4 | €25,469 | €2,518 | -€22,952 | -90.1% |
| Taxes, remuneration and social security | 45 | €19,856 | €10,157 | -€9,699 | -48.8% |
| Taxes | 450/3 | €17,506 | €7,807 | -€9,699 | -55.4% |
| Remuneration and social security | 454/9 | €2,350 | €2,350 | = | 0.0% |
| Other amounts payable | 47/48 | €476,349 | €402,311 | -€74,039 | -15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,957 | €59,068 | +€110 | +0.2% |
| Other operating charges | 640/8 | €7,026 | €8,925 | +€1,899 | +27.0% |
| Gross operating margin | 9900 | €197,617 | €232,967 | +€35,351 | +17.9% |
| Operating profit (loss) | 9901 | €131,633 | €164,974 | +€33,341 | +25.3% |
| Financial income | 75/76B | €670,368 | €319,928 | -€350,441 | -52.3% |
| Recurring financial income | 75 | €670,368 | €319,928 | -€350,441 | -52.3% |
| Financial charges | 65/66B | €61,357 | €68,062 | +€6,705 | +10.9% |
| Recurring financial charges | 65 | €61,357 | €68,062 | +€6,705 | +10.9% |
| Profit (loss) for the period before taxes | 9903 | €740,645 | €416,840 | -€323,805 | -43.7% |
| Transfer from deferred taxes | 780 | €3,311 | €3,311 | = | 0.0% |
| Income taxes | 67/77 | €25,073 | €31,617 | +€6,543 | +26.1% |
| Profit (loss) for the period | 9904 | €718,883 | €388,535 | -€330,348 | -46.0% |
| Transfer from tax-exempt reserves | 789 | €9,934 | €9,934 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €728,817 | €398,468 | -€330,348 | -45.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.