DAUCHY: 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.
DAUCHY
Largest movements
- Receivables within one year -€810,247
down €810,247 (-58.0%), from €1.4m to €586,461
of which Trade receivables: -€870,411
- Cash +€362,844
up €362,844 (+321%), from €112,901 to €475,745
mainly Receivables within one year (+€810,247) and Receivables after one year (+€35,000)
- Receivables after one year -€35,000
down €35,000 (-100%), from €35,000 to €0
of which Other amounts receivable: -€35,000
- Trade debts -€519,429
down €519,429 (-57.7%), from €900,610 to €381,182
- Gross operating margin -€184,387
down €184,387 (-47.6%), from €387,019 to €202,633
- Taxes -€39,823
down €39,823 (-73.2%), from €54,399 to €14,576
- Other operating charges -€29,695
down €29,695 (-50.0%), from €59,443 to €29,748
- Staff costs -€13,092
down €13,092 (-12.9%), from €101,684 to €88,592
- Financial charges -€3,971
down €3,971 (-9.3%), from €42,686 to €38,716
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.
Derived cash bridge
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 | €2,115,099 | €1,627,353 | -€487,747 | -23.1% |
| Fixed assets | 21/28 | €558,580 | €560,898 | +€2,318 | +0.4% |
| Tangible fixed assets | 22/27 | €558,580 | €560,898 | +€2,318 | +0.4% |
| Land and buildings | 22 | €544,720 | €525,123 | -€19,597 | -3.6% |
| Plant, machinery and equipment | 23 | €10,999 | €35,182 | +€24,184 | +220% |
| Furniture and vehicles | 24 | €2,861 | €593 | -€2,268 | -79.3% |
| Current assets | 29/58 | €1,556,520 | €1,066,455 | -€490,065 | -31.5% |
| Amounts receivable after more than one year | 29 | €35,000 | €0 | -€35,000 | -100% |
| Trade receivables | 290 | €0 | €0 | = | |
| Other amounts receivable | 291 | €35,000 | - | -€35,000 | |
| Stocks and contracts in progress | 3 | €3,222 | €835 | -€2,387 | -74.1% |
| Stocks | 30/36 | €3,222 | €835 | -€2,387 | -74.1% |
| Amounts receivable within one year | 40/41 | €1,396,709 | €586,461 | -€810,247 | -58.0% |
| Trade receivables | 40 | €1,173,389 | €302,977 | -€870,411 | -74.2% |
| Other amounts receivable | 41 | €223,320 | €283,484 | +€60,164 | +26.9% |
| Cash at bank and in hand | 54/58 | €112,901 | €475,745 | +€362,844 | +321% |
| Deferred charges and accrued income | 490/1 | €8,688 | €3,413 | -€5,275 | -60.7% |
| Total equity and liabilities | 10/49 | €2,115,099 | €1,627,353 | -€487,747 | -23.1% |
| Equity | 10/15 | €530,264 | €546,993 | +€16,730 | +3.2% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €468,764 | €485,493 | +€16,730 | +3.6% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €462,567 | €479,296 | +€16,730 | +3.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €1,584,835 | €1,080,359 | -€504,476 | -31.8% |
| Amounts payable after more than one year | 17 | €1,666 | €0 | -€1,666 | -100% |
| Financial debts | 170/4 | €1,666 | €0 | -€1,666 | -100% |
| Amounts payable within one year | 42/48 | €1,583,169 | €1,076,952 | -€506,217 | -32.0% |
| Current portion of amounts payable after more than one year | 42 | €5,000 | €1,666 | -€3,334 | -66.7% |
| Financial debts | 43 | €625,000 | €625,000 | = | 0.0% |
| Credit institutions | 430/8 | €625,000 | €625,000 | = | 0.0% |
| Trade debts | 44 | €900,610 | €381,182 | -€519,429 | -57.7% |
| Suppliers | 440/4 | €900,610 | €381,182 | -€519,429 | -57.7% |
| Taxes, remuneration and social security | 45 | €6,221 | €20,837 | +€14,616 | +235% |
| Taxes | 450/3 | €0 | €14,576 | +€14,576 | |
| Remuneration and social security | 454/9 | €6,221 | €6,262 | +€41 | +0.7% |
| Other amounts payable | 47/48 | €46,337 | €48,266 | +€1,929 | +4.2% |
| Accrued charges and deferred income | 492/3 | €0 | €3,407 | +€3,407 | |
| Remuneration, social security and pensions | 62 | €101,684 | €88,592 | -€13,092 | -12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,167 | €27,682 | -€485 | -1.7% |
| Other operating charges | 640/8 | €59,443 | €29,748 | -€29,695 | -50.0% |
| Gross operating margin | 9900 | €387,019 | €202,633 | -€184,387 | -47.6% |
| Operating profit (loss) | 9901 | €197,725 | €56,611 | -€141,114 | -71.4% |
| Financial income | 75/76B | €12,815 | €14,410 | +€1,595 | +12.4% |
| Recurring financial income | 75 | €12,815 | €14,410 | +€1,595 | +12.4% |
| Financial charges | 65/66B | €42,686 | €38,716 | -€3,971 | -9.3% |
| Recurring financial charges | 65 | €42,686 | €38,716 | -€3,971 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €167,853 | €32,305 | -€135,548 | -80.8% |
| Income taxes | 67/77 | €54,399 | €14,576 | -€39,823 | -73.2% |
| Profit (loss) for the period | 9904 | €113,455 | €17,730 | -€95,725 | -84.4% |
| Profit (loss) for the period to be appropriated | 9905 | €113,455 | €17,730 | -€95,725 | -84.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.