DAUGAN: 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.
DAUGAN
Largest movements
- Tangible fixed assets +€95,351
up €95,351 (+8.4%), from €1.1m to €1.2m
of which Land and buildings: +€114,480
- Other debts +€159,543
up €159,543 (+12.5%), from €1.3m to €1.4m
- Profit (loss) carried forward -€65,843
down €65,843 (-47.6%), from -€138,284 to -€204,128
- Gross operating margin +€12,094
up €12,094 (+46.8%), from -€25,838 to -€13,744
- Depreciation +€8,602
up €8,602 (+20.8%), from €41,344 to €49,946
- Other operating charges -€1,182
down €1,182 (-44.2%), from €2,675 to €1,494
- Taxes +€615
new in 2025: €615
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 | €1,136,699 | €1,233,310 | +€96,611 | +8.5% |
| Fixed assets | 21/28 | €1,131,206 | €1,226,557 | +€95,351 | +8.4% |
| Tangible fixed assets | 22/27 | €1,131,206 | €1,226,557 | +€95,351 | +8.4% |
| Land and buildings | 22 | €1,073,581 | €1,188,061 | +€114,480 | +10.7% |
| Plant, machinery and equipment | 23 | €6,187 | €3,627 | -€2,560 | -41.4% |
| Furniture and vehicles | 24 | €51,438 | €34,869 | -€16,569 | -32.2% |
| Current assets | 29/58 | €5,494 | €6,754 | +€1,260 | +22.9% |
| Amounts receivable within one year | 40/41 | €1,622 | €554 | -€1,068 | -65.9% |
| Trade receivables | 40 | €724 | - | -€724 | |
| Other amounts receivable | 41 | €897 | €554 | -€344 | -38.3% |
| Cash at bank and in hand | 54/58 | €2,852 | €5,460 | +€2,608 | +91.4% |
| Deferred charges and accrued income | 490/1 | €1,020 | €740 | -€280 | -27.4% |
| Total equity and liabilities | 10/49 | €1,136,699 | €1,233,310 | +€96,611 | +8.5% |
| Equity | 10/15 | -€138,284 | -€202,628 | -€64,343 | -46.5% |
| Contributions | 10/11 | - | €1,500 | +€1,500 | |
| Profit (loss) carried forward | 14 | -€138,284 | -€204,128 | -€65,843 | -47.6% |
| Amounts payable | 17/49 | €1,274,984 | €1,435,938 | +€160,954 | +12.6% |
| Amounts payable within one year | 42/48 | €1,274,984 | €1,434,548 | +€159,564 | +12.5% |
| Trade debts | 44 | €848 | €605 | -€243 | -28.6% |
| Suppliers | 440/4 | €848 | €605 | -€243 | -28.6% |
| Taxes, remuneration and social security | 45 | - | €264 | +€264 | |
| Taxes | 450/3 | - | €264 | +€264 | |
| Other amounts payable | 47/48 | €1,274,136 | €1,433,679 | +€159,543 | +12.5% |
| Accrued charges and deferred income | 492/3 | - | €1,390 | +€1,390 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,344 | €49,946 | +€8,602 | +20.8% |
| Other operating charges | 640/8 | €2,675 | €1,494 | -€1,182 | -44.2% |
| Gross operating margin | 9900 | -€25,838 | -€13,744 | +€12,094 | +46.8% |
| Operating profit (loss) | 9901 | -€69,857 | -€65,183 | +€4,674 | +6.7% |
| Financial charges | 65/66B | €46 | €45 | -€1 | -1.7% |
| Recurring financial charges | 65 | €46 | €45 | -€1 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | -€69,903 | -€65,228 | +€4,675 | +6.7% |
| Income taxes | 67/77 | - | €615 | +€615 | |
| Profit (loss) for the period | 9904 | -€69,903 | -€65,843 | +€4,059 | +5.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€69,903 | -€65,843 | +€4,059 | +5.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.