Dau: 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.
Dau
Largest movements
- Receivables within one year +€7,757
up €7,757 (+326.5%), from €2,376 to €10,133
of which Trade receivables: +€7,713
- Intangible fixed assets -€2,480
down €2,480 (-35.1%), from €7,063 to €4,583
- Cash +€2,023
up €2,023 (+18.5%), from €10,929 to €12,952
mainly Net result for the year (+€8,552) and Tax, wage and social debts (+€8,072)
- Tangible fixed assets -€430
down €430 (-38.8%), from €1,108 to €678
- Current portion of long-term debt -€8,537
no longer reported in 2025 (was €8,537)
- Tax, wage and social debts +€8,072
up €8,072 (+361.5%), from €2,233 to €10,306
of which Taxes: +€5,572
- Profit (loss) carried forward +€7,992
no longer reported in 2025 (was -€7,992)
- Other debts -€1,003
down €1,003 (-33.3%), from €3,013 to €2,011
- Reserves +€560
new in 2025: €560
- Gross operating margin +€2,521
up €2,521 (+21.5%), from €11,746 to €14,266
- Taxes +€1,888
up €1,888 (+1427.1%), from €132 to €2,021
- Financial charges -€278
down €278 (-56.4%), from €493 to €215
- Depreciation +€248
up €248 (+9.3%), from €2,663 to €2,910
- Other operating charges +€212
up €212 (+51.1%), from €414 to €626
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.
Cash bridge derived
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 | €21,476 | €28,345 | +€6,869 | +32.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €8,171 | €5,261 | -€2,910 | -35.6% |
| Intangible fixed assets | 21 | €7,063 | €4,583 | -€2,480 | -35.1% |
| Tangible fixed assets | 22/27 | €1,108 | €678 | -€430 | -38.8% |
| Furniture and vehicles | 24 | €1,108 | €678 | -€430 | -38.8% |
| Current assets | 29/58 | €13,305 | €23,084 | +€9,780 | +73.5% |
| Amounts receivable within one year | 40/41 | €2,376 | €10,133 | +€7,757 | +326.5% |
| Trade receivables | 40 | €2,246 | €9,959 | +€7,713 | +343.4% |
| Other amounts receivable | 41 | €130 | €174 | +€44 | +33.8% |
| Cash at bank and in hand | 54/58 | €10,929 | €12,952 | +€2,023 | +18.5% |
| Total equity and liabilities | 10/49 | €21,476 | €28,345 | +€6,869 | +32.0% |
| Equity | 10/15 | €1,508 | €10,060 | +€8,552 | +567.1% |
| Contributions | 10/11 | €9,500 | €9,500 | = | 0.0% |
| Reserves | 13 | - | €560 | +€560 | |
| Distributable reserves | 133 | - | €560 | +€560 | |
| Profit (loss) carried forward | 14 | -€7,992 | - | +€7,992 | |
| Amounts payable | 17/49 | €19,968 | €18,285 | -€1,683 | -8.4% |
| Amounts payable after more than one year | 17 | €4,500 | €4,500 | = | 0.0% |
| Financial debts | 170/4 | €4,500 | €4,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €15,468 | €13,785 | -€1,683 | -10.9% |
| Current portion of amounts payable after more than one year | 42 | €8,537 | - | -€8,537 | |
| Financial debts | 43 | €10 | €63 | +€53 | +529.7% |
| Credit institutions | 430/8 | €10 | €63 | +€53 | +529.7% |
| Trade debts | 44 | €1,675 | €1,406 | -€269 | -16.1% |
| Suppliers | 440/4 | €1,675 | €1,406 | -€269 | -16.1% |
| Taxes, remuneration and social security | 45 | €2,233 | €10,306 | +€8,072 | +361.5% |
| Taxes | 450/3 | €2,233 | €7,806 | +€5,572 | +249.5% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €3,013 | €2,011 | -€1,003 | -33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,663 | €2,910 | +€248 | +9.3% |
| Other operating charges | 640/8 | €414 | €626 | +€212 | +51.1% |
| Gross operating margin | 9900 | €11,746 | €14,266 | +€2,521 | +21.5% |
| Operating profit (loss) | 9901 | €8,669 | €10,730 | +€2,062 | +23.8% |
| Financial income | 75/76B | €0 | €57 | +€57 | +71600.0% |
| Recurring financial income | 75 | €0 | €57 | +€57 | +71600.0% |
| Financial charges | 65/66B | €493 | €215 | -€278 | -56.4% |
| Recurring financial charges | 65 | €493 | €215 | -€278 | -56.4% |
| Profit (loss) for the period before taxes | 9903 | €8,175 | €10,573 | +€2,397 | +29.3% |
| Income taxes | 67/77 | €132 | €2,021 | +€1,888 | +1427.1% |
| Profit (loss) for the period | 9904 | €8,043 | €8,552 | +€509 | +6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,043 | €8,552 | +€509 | +6.3% |
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 11 October 2026 via checked.be.