DAUE CONSULTING CONSTRUCTION: 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.
DAUE CONSULTING CONSTRUCTION
Largest movements
- Cash +€17,381
up €17,381 (+50.9%), from €34,174 to €51,555
mainly Net result for the year (+€59,986) and Other debts (+€27,724)
- Tangible fixed assets -€9,617
down €9,617 (-28.9%), from €33,248 to €23,631
- Receivables within one year +€4,542
up €4,542 (+16.5%), from €27,599 to €32,140
of which Trade receivables: +€2,822
- Other debts +€27,724
up €27,724 (+74.1%), from €37,402 to €65,126
- Debts after one year -€7,978
down €7,978 (-35.8%), from €22,261 to €14,283
- Profit (loss) carried forward -€5,140
no longer reported in 2025 (was €5,140)
- Tax, wage and social debts -€2,239
down €2,239 (-17.4%), from €12,893 to €10,654
- Gross operating margin +€22,200
up €22,200 (+30.6%), from €72,613 to €94,813
- Taxes +€5,240
up €5,240 (+30.2%), from €17,368 to €22,607
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 | €96,099 | €108,518 | +€12,419 | +12.9% |
| Fixed assets | 21/28 | €33,248 | €23,631 | -€9,617 | -28.9% |
| Tangible fixed assets | 22/27 | €33,248 | €23,631 | -€9,617 | -28.9% |
| Furniture and vehicles | 24 | €33,248 | €23,631 | -€9,617 | -28.9% |
| Current assets | 29/58 | €62,851 | €84,887 | +€22,036 | +35.1% |
| Amounts receivable within one year | 40/41 | €27,599 | €32,140 | +€4,542 | +16.5% |
| Trade receivables | 40 | €18,003 | €20,825 | +€2,822 | +15.7% |
| Other amounts receivable | 41 | €9,596 | €11,315 | +€1,719 | +17.9% |
| Cash at bank and in hand | 54/58 | €34,174 | €51,555 | +€17,381 | +50.9% |
| Deferred charges and accrued income | 490/1 | €1,078 | €1,192 | +€114 | +10.6% |
| Total equity and liabilities | 10/49 | €96,099 | €108,518 | +€12,419 | +12.9% |
| Equity | 10/15 | €13,195 | €8,055 | -€5,140 | -39.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,140 | - | -€5,140 | |
| Amounts payable | 17/49 | €82,904 | €100,463 | +€17,559 | +21.2% |
| Amounts payable after more than one year | 17 | €22,261 | €14,283 | -€7,978 | -35.8% |
| Financial debts | 170/4 | €22,261 | €14,283 | -€7,978 | -35.8% |
| Amounts payable within one year | 42/48 | €60,643 | €86,180 | +€25,537 | +42.1% |
| Current portion of amounts payable after more than one year | 42 | €7,563 | €7,978 | +€415 | +5.5% |
| Trade debts | 44 | €2,784 | €2,421 | -€363 | -13.0% |
| Suppliers | 440/4 | €2,784 | €2,421 | -€363 | -13.0% |
| Taxes, remuneration and social security | 45 | €12,893 | €10,654 | -€2,239 | -17.4% |
| Taxes | 450/3 | €12,893 | €10,654 | -€2,239 | -17.4% |
| Other amounts payable | 47/48 | €37,402 | €65,126 | +€27,724 | +74.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,631 | €9,617 | -€13 | -0.1% |
| Other operating charges | 640/8 | €1,147 | €967 | -€180 | -15.7% |
| Gross operating margin | 9900 | €72,613 | €94,813 | +€22,200 | +30.6% |
| Operating profit (loss) | 9901 | €61,835 | €84,228 | +€22,393 | +36.2% |
| Financial charges | 65/66B | €1,971 | €1,635 | -€336 | -17.1% |
| Recurring financial charges | 65 | €1,971 | €1,635 | -€336 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €59,864 | €82,594 | +€22,729 | +38.0% |
| Income taxes | 67/77 | €17,368 | €22,607 | +€5,240 | +30.2% |
| Profit (loss) for the period | 9904 | €42,497 | €59,986 | +€17,490 | +41.2% |
| Profit (loss) for the period to be appropriated | 9905 | €42,497 | €59,986 | +€17,490 | +41.2% |
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 19 October 2026 via checked.be.