DAU Technology: 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 Technology
Largest movements
- Deferred charges and accrued income +€271,643
up €271,643 (+77.3%), from €351,357 to €623,001
- Intangible fixed assets +€241,378
up €241,378 (+11.4%), from €2.1m to €2.4m
- Tangible fixed assets +€33,426
up €33,426 (+16.8%), from €198,707 to €232,133
of which Plant, machinery and equipment: +€38,232
- Current portion of long-term debt +€524,590
up €524,590 (+17.7%), from €3.0m to €3.5m
- Trade debts +€287,515
up €287,515 (+326.9%), from €87,942 to €375,458
- Profit (loss) carried forward -€252,437
down €252,437 (-61.8%), from -€408,409 to -€660,846
- Depreciation +€66,639
up €66,639 (+39.7%), from €167,951 to €234,591
- Gross operating margin +€66,402
up €66,402 (+86.2%), from -€77,004 to -€10,602
- Other operating charges -€5,913
down €5,913 (-80.2%), from €7,369 to €1,456
- Financial charges +€2,205
up €2,205 (+55.5%), from €3,970 to €6,176
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,726,592 | €3,286,262 | +€559,670 | +20.5% |
| Fixed assets | 21/28 | €2,311,285 | €2,586,090 | +€274,805 | +11.9% |
| Intangible fixed assets | 21 | €2,112,579 | €2,353,957 | +€241,378 | +11.4% |
| Tangible fixed assets | 22/27 | €198,707 | €232,133 | +€33,426 | +16.8% |
| Plant, machinery and equipment | 23 | €192,034 | €230,266 | +€38,232 | +19.9% |
| Furniture and vehicles | 24 | €6,673 | €1,867 | -€4,806 | -72.0% |
| Current assets | 29/58 | €415,307 | €700,172 | +€284,865 | +68.6% |
| Amounts receivable within one year | 40/41 | €55,212 | €76,964 | +€21,752 | +39.4% |
| Trade receivables | 40 | - | €611 | +€611 | |
| Other amounts receivable | 41 | €55,212 | €76,352 | +€21,140 | +38.3% |
| Cash at bank and in hand | 54/58 | €8,738 | €208 | -€8,530 | -97.6% |
| Deferred charges and accrued income | 490/1 | €351,357 | €623,001 | +€271,643 | +77.3% |
| Total equity and liabilities | 10/49 | €2,726,592 | €3,286,262 | +€559,670 | +20.5% |
| Equity | 10/15 | -€319,409 | -€571,845 | -€252,436 | -79.0% |
| Contributions | 10/11 | €89,000 | €89,001 | +€1 | 0.0% |
| Profit (loss) carried forward | 14 | -€408,409 | -€660,846 | -€252,437 | -61.8% |
| Amounts payable | 17/49 | €3,046,001 | €3,858,107 | +€812,105 | +26.7% |
| Amounts payable within one year | 42/48 | €3,046,001 | €3,858,107 | +€812,105 | +26.7% |
| Current portion of amounts payable after more than one year | 42 | €2,958,059 | €3,482,649 | +€524,590 | +17.7% |
| Trade debts | 44 | €87,942 | €375,458 | +€287,515 | +326.9% |
| Suppliers | 440/4 | €87,942 | €375,458 | +€287,515 | +326.9% |
| Taxes, remuneration and social security | 45 | - | €0 | = | |
| Taxes | 450/3 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €167,951 | €234,591 | +€66,639 | +39.7% |
| Other operating charges | 640/8 | €7,369 | €1,456 | -€5,913 | -80.2% |
| Non-recurring operating charges | 66A | €10,000 | - | -€10,000 | |
| Gross operating margin | 9900 | -€77,004 | -€10,602 | +€66,402 | +86.2% |
| Operating profit (loss) | 9901 | -€262,324 | -€246,648 | +€15,676 | +6.0% |
| Financial income | 75/76B | €25 | €387 | +€362 | +1460.9% |
| Recurring financial income | 75 | €25 | €387 | +€362 | +1460.9% |
| Financial charges | 65/66B | €3,970 | €6,176 | +€2,205 | +55.5% |
| Recurring financial charges | 65 | €3,970 | €6,176 | +€2,205 | +55.5% |
| Profit (loss) for the period before taxes | 9903 | -€266,270 | -€252,437 | +€13,833 | +5.2% |
| Profit (loss) for the period | 9904 | -€266,270 | -€252,437 | +€13,833 | +5.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€266,270 | -€252,437 | +€13,833 | +5.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.