DAUBY: 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.
DAUBY
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward +€13,503
up €13,503 (+3.6%), from €373,278 to €386,782
- Tax, wage and social debts -€9,371
down €9,371 (-34.7%), from €26,981 to €17,611
- Gross operating margin +€3,159
up €3,159 (+58.9%), from -€5,367 to -€2,208
- Financial income +€1,576
up €1,576 (+7.3%), from €21,619 to €23,194
- Financial charges +€1,096
up €1,096, from €0 to €1,096
- Write-downs +€768
new in 2024: €768
- Taxes +€159
up €159 (+3.2%), from €5,022 to €5,181
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 | €612,190 | €616,717 | +€4,526 | +0.7% |
| Fixed assets | 21/28 | €125 | €125 | = | 0.0% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €612,065 | €616,592 | +€4,526 | +0.7% |
| Stocks and contracts in progress | 3 | €495 | €495 | = | 0.0% |
| Stocks | 30/36 | €495 | €495 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €611,571 | €616,096 | +€4,526 | +0.7% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €611,571 | €616,096 | +€4,526 | +0.7% |
| Cash at bank and in hand | 54/58 | €0 | €1 | +€1 | |
| Total equity and liabilities | 10/49 | €612,190 | €616,717 | +€4,526 | +0.7% |
| Equity | 10/15 | €543,377 | €556,880 | +€13,503 | +2.5% |
| Contributions | 10/11 | €99,157 | €99,157 | = | 0.0% |
| Capital | 10 | €99,157 | €99,157 | = | 0.0% |
| Issued capital | 100 | €99,157 | €99,157 | = | 0.0% |
| Reserves | 13 | €70,941 | €70,941 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,916 | €9,916 | = | 0.0% |
| Legal reserve | 130 | €9,916 | €9,916 | = | 0.0% |
| Distributable reserves | 133 | €61,025 | €61,025 | = | 0.0% |
| Profit (loss) carried forward | 14 | €373,278 | €386,782 | +€13,503 | +3.6% |
| Amounts payable | 17/49 | €68,814 | €59,836 | -€8,977 | -13.0% |
| Amounts payable within one year | 42/48 | €68,814 | €59,449 | -€9,365 | -13.6% |
| Trade debts | 44 | €1,239 | €1,245 | +€6 | +0.5% |
| Suppliers | 440/4 | €1,239 | €1,245 | +€6 | +0.5% |
| Taxes, remuneration and social security | 45 | €26,981 | €17,611 | -€9,371 | -34.7% |
| Taxes | 450/3 | €26,981 | €17,611 | -€9,371 | -34.7% |
| Other amounts payable | 47/48 | €40,594 | €40,594 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €387 | +€387 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €768 | +€768 | |
| Other operating charges | 640/8 | €468 | €437 | -€31 | -6.6% |
| Gross operating margin | 9900 | -€5,367 | -€2,208 | +€3,159 | +58.9% |
| Operating profit (loss) | 9901 | -€5,835 | -€3,413 | +€2,422 | +41.5% |
| Financial income | 75/76B | €21,619 | €23,194 | +€1,576 | +7.3% |
| Recurring financial income | 75 | €21,619 | €23,194 | +€1,576 | +7.3% |
| Financial charges | 65/66B | €0 | €1,096 | +€1,096 | |
| Recurring financial charges | 65 | €0 | €1,096 | +€1,096 | |
| Profit (loss) for the period before taxes | 9903 | €15,783 | €18,685 | +€2,901 | +18.4% |
| Income taxes | 67/77 | €5,022 | €5,181 | +€159 | +3.2% |
| Profit (loss) for the period | 9904 | €10,761 | €13,503 | +€2,742 | +25.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,761 | €13,503 | +€2,742 | +25.5% |
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.