Dauchy Consulting: 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 Consulting
Largest movements
- Tangible fixed assets -€24,215
down €24,215 (-8.2%), from €296,962 to €272,746
of which Furniture and vehicles: -€23,750
- Cash +€10,393
up €10,393 (+41.2%), from €25,249 to €35,642
mainly Other debts (+€56,791) and Depreciation (+€47,122)
- Reserves -€69,334
down €69,334 (-65.5%), from €105,802 to €36,468
- Other debts +€56,791
up €56,791 (+342%), from €16,599 to €73,390
- Debts after one year -€17,112
down €17,112 (-8.5%), from €200,587 to €183,475
- Tax, wage and social debts +€16,333
up €16,333 (+250%), from €6,529 to €22,862
of which Taxes: +€16,333
- Profit (loss) carried forward -€4,588
new in 2025: -€4,588
- Gross operating margin -€10,146
down €10,146 (-14.2%), from €71,397 to €61,251
- Taxes +€5,712
up €5,712 (+440%), from €1,298 to €7,010
- Depreciation +€2,013
up €2,013 (+4.5%), from €45,109 to €47,122
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 | €344,010 | €328,819 | -€15,191 | -4.4% |
| Fixed assets | 21/28 | €296,962 | €272,746 | -€24,215 | -8.2% |
| Tangible fixed assets | 22/27 | €296,962 | €272,746 | -€24,215 | -8.2% |
| Land and buildings | 22 | €188,891 | €185,133 | -€3,758 | -2.0% |
| Plant, machinery and equipment | 23 | €5,557 | €5,289 | -€269 | -4.8% |
| Furniture and vehicles | 24 | €99,233 | €75,483 | -€23,750 | -23.9% |
| Other tangible fixed assets | 26 | €3,281 | €6,841 | +€3,561 | +109% |
| Current assets | 29/58 | €47,048 | €56,073 | +€9,024 | +19.2% |
| Amounts receivable within one year | 40/41 | €21,799 | €20,431 | -€1,369 | -6.3% |
| Trade receivables | 40 | €18,091 | €18,358 | +€267 | +1.5% |
| Other amounts receivable | 41 | €3,708 | €2,073 | -€1,635 | -44.1% |
| Cash at bank and in hand | 54/58 | €25,249 | €35,642 | +€10,393 | +41.2% |
| Total equity and liabilities | 10/49 | €344,010 | €328,819 | -€15,191 | -4.4% |
| Equity | 10/15 | €109,802 | €35,880 | -€73,922 | -67.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €105,802 | €36,468 | -€69,334 | -65.5% |
| Distributable reserves | 133 | €105,802 | €36,468 | -€69,334 | -65.5% |
| Profit (loss) carried forward | 14 | - | -€4,588 | -€4,588 | |
| Amounts payable | 17/49 | €234,208 | €292,939 | +€58,731 | +25.1% |
| Amounts payable after more than one year | 17 | €200,587 | €183,475 | -€17,112 | -8.5% |
| Financial debts | 170/4 | €200,587 | €183,475 | -€17,112 | -8.5% |
| Amounts payable within one year | 42/48 | €33,621 | €109,464 | +€75,843 | +226% |
| Current portion of amounts payable after more than one year | 42 | €8,509 | €8,858 | +€349 | +4.1% |
| Trade debts | 44 | €1,983 | €4,353 | +€2,370 | +120% |
| Suppliers | 440/4 | €1,983 | €4,353 | +€2,370 | +120% |
| Taxes, remuneration and social security | 45 | €6,529 | €22,862 | +€16,333 | +250% |
| Taxes | 450/3 | €4,529 | €20,862 | +€16,333 | +361% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €16,599 | €73,390 | +€56,791 | +342% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,109 | €47,122 | +€2,013 | +4.5% |
| Other operating charges | 640/8 | €3,986 | €4,083 | +€97 | +2.4% |
| Gross operating margin | 9900 | €71,397 | €61,251 | -€10,146 | -14.2% |
| Operating profit (loss) | 9901 | €22,302 | €10,045 | -€12,256 | -55.0% |
| Financial income | 75/76B | €55 | €77 | +€22 | +39.9% |
| Recurring financial income | 75 | €55 | €77 | +€22 | +39.9% |
| Financial charges | 65/66B | €8,302 | €7,700 | -€602 | -7.2% |
| Recurring financial charges | 65 | €8,302 | €7,700 | -€602 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €14,055 | €2,422 | -€11,633 | -82.8% |
| Income taxes | 67/77 | €1,298 | €7,010 | +€5,712 | +440% |
| Profit (loss) for the period | 9904 | €12,757 | -€4,588 | -€17,344 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,757 | -€4,588 | -€17,344 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.