Daubigné: 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.
Daubigné
Largest movements
- Cash -€5,981
down €5,981 (-15.7%), from €38,009 to €32,028
mainly Investment in fixed assets (net) (-€7,137) and Net result for the year (-€7,093)
- Tangible fixed assets -€5,963
down €5,963 (-3.1%), from €190,542 to €184,579
of which Land and buildings: -€5,671
- Receivables within one year +€3,892
up €3,892 (+3.8%), from €101,500 to €105,392
- Profit (loss) carried forward -€7,093
down €7,093 (-2.8%), from €255,354 to €248,261
- Gross operating margin -€4,322
down €4,322 (-50.9%), from €8,495 to €4,173
- Financial income +€577
up €577 (+13.4%), from €4,311 to €4,888
of which Non-recurring financial income: +€466
- Depreciation +€569
up €569 (+4.5%), from €12,531 to €13,099
- Financial charges -€111
down €111 (-61.5%), from €181 to €70
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 | €341,426 | €333,886 | -€7,540 | -2.2% |
| Fixed assets | 21/28 | €190,542 | €184,579 | -€5,963 | -3.1% |
| Tangible fixed assets | 22/27 | €190,542 | €184,579 | -€5,963 | -3.1% |
| Land and buildings | 22 | €190,230 | €184,559 | -€5,671 | -3.0% |
| Furniture and vehicles | 24 | €312 | €20 | -€292 | -93.6% |
| Current assets | 29/58 | €150,884 | €149,307 | -€1,577 | -1.0% |
| Amounts receivable within one year | 40/41 | €101,500 | €105,392 | +€3,892 | +3.8% |
| Other amounts receivable | 41 | €101,500 | €105,392 | +€3,892 | +3.8% |
| Cash at bank and in hand | 54/58 | €38,009 | €32,028 | -€5,981 | -15.7% |
| Deferred charges and accrued income | 490/1 | €11,374 | €11,887 | +€513 | +4.5% |
| Total equity and liabilities | 10/49 | €341,426 | €333,886 | -€7,540 | -2.2% |
| Equity | 10/15 | €340,979 | €333,886 | -€7,093 | -2.1% |
| Contributions | 10/11 | €43,750 | €43,750 | = | 0.0% |
| Reserves | 13 | €41,875 | €41,875 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €4,375 | €4,375 | = | 0.0% |
| Profit (loss) carried forward | 14 | €255,354 | €248,261 | -€7,093 | -2.8% |
| Amounts payable | 17/49 | €447 | €0 | -€447 | -100.0% |
| Amounts payable within one year | 42/48 | €342 | €0 | -€342 | -100.0% |
| Trade debts | 44 | €342 | €0 | -€342 | -100.0% |
| Suppliers | 440/4 | €342 | €0 | -€342 | -100.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €105 | €0 | -€105 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,531 | €13,099 | +€569 | +4.5% |
| Other operating charges | 640/8 | €3,050 | €2,985 | -€65 | -2.1% |
| Non-recurring operating charges | 66A | €1,200 | €0 | -€1,200 | -100.0% |
| Gross operating margin | 9900 | €8,495 | €4,173 | -€4,322 | -50.9% |
| Operating profit (loss) | 9901 | -€8,286 | -€11,911 | -€3,626 | -43.8% |
| Financial income | 75/76B | €4,311 | €4,888 | +€577 | +13.4% |
| Recurring financial income | 75 | €4,311 | €4,422 | +€111 | +2.6% |
| Non-recurring financial income | 76B | - | €466 | +€466 | |
| Financial charges | 65/66B | €181 | €70 | -€111 | -61.5% |
| Recurring financial charges | 65 | €181 | €70 | -€111 | -61.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,155 | -€7,093 | -€2,937 | -70.7% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€4,155 | -€7,093 | -€2,937 | -70.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,155 | -€7,093 | -€2,937 | -70.7% |
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 5 October 2026 via checked.be.