DAUBECHIES: what changed
Two fiscal 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.
DAUBECHIES
Largest movements
- Cash +€33,434
up €33,434 (+37.7%), from €88,710 to €122,144
mainly Net result for the year (+€27,865) and Tax, wage and social debts (+€10,488)
- Receivables within one year +€9,383
up €9,383 (+25.7%), from €36,492 to €45,875
of which Other amounts receivable: +€6,628
- Tangible fixed assets -€3,119
down €3,119 (-13.2%), from €23,658 to €20,539
of which Furniture and vehicles: -€1,860
- Reserves +€27,865
up €27,865 (+21.3%), from €130,625 to €158,490
of which Distributable reserves: +€27,865
- Tax, wage and social debts +€10,488
up €10,488 (+332.1%), from €3,158 to €13,645
- Gross operating margin +€18,234
up €18,234 (+65.8%), from €27,728 to €45,962
- Taxes +€5,966
up €5,966 (+78.1%), from €7,642 to €13,608
- Financial income +€1,194
up €1,194 (+74.3%), from €1,607 to €2,801
- Other operating charges -€826
down €826 (-23.6%), from €3,501 to €2,675
- Depreciation +€609
up €609 (+16.4%), from €3,709 to €4,318
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 | €149,101 | €189,063 | +€39,962 | +26.8% |
| Fixed assets | 21/28 | €23,658 | €20,539 | -€3,119 | -13.2% |
| Tangible fixed assets | 22/27 | €23,658 | €20,539 | -€3,119 | -13.2% |
| Land and buildings | 22 | €17,014 | €15,799 | -€1,215 | -7.1% |
| Furniture and vehicles | 24 | €6,513 | €4,652 | -€1,860 | -28.6% |
| Other tangible fixed assets | 26 | €131 | €87 | -€44 | -33.3% |
| Current assets | 29/58 | €125,443 | €168,525 | +€43,081 | +34.3% |
| Amounts receivable within one year | 40/41 | €36,492 | €45,875 | +€9,383 | +25.7% |
| Trade receivables | 40 | €5,119 | €7,874 | +€2,755 | +53.8% |
| Other amounts receivable | 41 | €31,373 | €38,001 | +€6,628 | +21.1% |
| Cash at bank and in hand | 54/58 | €88,710 | €122,144 | +€33,434 | +37.7% |
| Deferred charges and accrued income | 490/1 | €241 | €505 | +€264 | +109.7% |
| Total equity and liabilities | 10/49 | €149,101 | €189,063 | +€39,962 | +26.8% |
| Equity | 10/15 | €144,925 | €172,790 | +€27,865 | +19.2% |
| Contributions | 10/11 | €14,300 | €14,300 | = | 0.0% |
| Reserves | 13 | €130,625 | €158,490 | +€27,865 | +21.3% |
| Tax-exempt reserves | 132 | €119 | €119 | = | 0.0% |
| Distributable reserves | 133 | €130,505 | €158,370 | +€27,865 | +21.4% |
| Amounts payable | 17/49 | €4,176 | €16,274 | +€12,097 | +289.7% |
| Amounts payable within one year | 42/48 | €4,176 | €16,274 | +€12,097 | +289.7% |
| Trade debts | 44 | €1,019 | €2,629 | +€1,610 | +158.0% |
| Suppliers | 440/4 | €1,019 | €2,629 | +€1,610 | +158.0% |
| Taxes, remuneration and social security | 45 | €3,158 | €13,645 | +€10,488 | +332.1% |
| Taxes | 450/3 | €3,158 | €13,645 | +€10,488 | +332.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,709 | €4,318 | +€609 | +16.4% |
| Other operating charges | 640/8 | €3,501 | €2,675 | -€826 | -23.6% |
| Gross operating margin | 9900 | €27,728 | €45,962 | +€18,234 | +65.8% |
| Operating profit (loss) | 9901 | €20,519 | €38,969 | +€18,451 | +89.9% |
| Financial income | 75/76B | €1,607 | €2,801 | +€1,194 | +74.3% |
| Recurring financial income | 75 | €1,607 | €2,801 | +€1,194 | +74.3% |
| Financial charges | 65/66B | €166 | €298 | +€132 | +80.0% |
| Recurring financial charges | 65 | €166 | €236 | +€71 | +42.6% |
| Non-recurring financial charges | 66B | - | €62 | +€62 | |
| Profit (loss) for the period before taxes | 9903 | €21,960 | €41,473 | +€19,513 | +88.9% |
| Income taxes | 67/77 | €7,642 | €13,608 | +€5,966 | +78.1% |
| Profit (loss) for the period | 9904 | €14,318 | €27,865 | +€13,547 | +94.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,318 | €27,865 | +€13,547 | +94.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.