DAUGINET: 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.
DAUGINET
Largest movements
- Receivables within one year -€28,160
down €28,160 (-56.2%), from €50,078 to €21,918
of which Other amounts receivable: -€23,897
- Cash -€1,684
down €1,684 (-86.6%), from €1,944 to €260
mainly Trade debts (-€14,925) and Net result for the year (-€14,919)
- Trade debts -€14,925
down €14,925 (-18.3%), from €81,373 to €66,448
- Profit (loss) carried forward -€14,919
down €14,919 (-9.0%), from -€165,992 to -€180,912
- Gross operating margin +€225,839
up €225,839 (+85.6%), from -€263,954 to -€38,114
- Write-downs +€170,910
up €170,910 (+87.8%), from -€194,700 to -€23,791
- Other operating charges -€4,300
no longer reported in 2022 (was €4,300)
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €52,022 | €22,177 | -€29,844 | -57.4% |
| Current assets | 29/58 | €52,022 | €22,177 | -€29,844 | -57.4% |
| Amounts receivable within one year | 40/41 | €50,078 | €21,918 | -€28,160 | -56.2% |
| Trade receivables | 40 | €17,084 | €12,821 | -€4,263 | -25.0% |
| Other amounts receivable | 41 | €32,994 | €9,097 | -€23,897 | -72.4% |
| Cash at bank and in hand | 54/58 | €1,944 | €260 | -€1,684 | -86.6% |
| Total equity and liabilities | 10/49 | €52,022 | €22,177 | -€29,844 | -57.4% |
| Equity | 10/15 | -€136,480 | -€151,400 | -€14,919 | -10.9% |
| Contributions | 10/11 | €26,859 | €26,859 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €8,259 | €8,259 | = | 0.0% |
| Share premium | 1100/10 | €8,259 | €8,259 | = | 0.0% |
| Reserves | 13 | €2,653 | €2,653 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,653 | €2,653 | = | 0.0% |
| Legal reserve | 130 | €2,653 | €2,653 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€165,992 | -€180,912 | -€14,919 | -9.0% |
| Provisions and deferred taxes | 16 | €75,000 | €75,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €75,000 | €75,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €75,000 | €75,000 | = | 0.0% |
| Amounts payable | 17/49 | €113,502 | €98,577 | -€14,925 | -13.1% |
| Amounts payable within one year | 42/48 | €113,502 | €98,577 | -€14,925 | -13.1% |
| Trade debts | 44 | €81,373 | €66,448 | -€14,925 | -18.3% |
| Suppliers | 440/4 | €81,373 | €66,448 | -€14,925 | -18.3% |
| Other amounts payable | 47/48 | €32,129 | €32,129 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€194,700 | -€23,791 | +€170,910 | +87.8% |
| Other operating charges | 640/8 | €4,300 | - | -€4,300 | |
| Gross operating margin | 9900 | -€263,954 | -€38,114 | +€225,839 | +85.6% |
| Operating profit (loss) | 9901 | -€73,553 | -€14,324 | +€59,230 | +80.5% |
| Financial charges | 65/66B | €2,046 | €595 | -€1,451 | -70.9% |
| Recurring financial charges | 65 | €2,046 | €595 | -€1,451 | -70.9% |
| Profit (loss) for the period before taxes | 9903 | -€75,600 | -€14,919 | +€60,681 | +80.3% |
| Income taxes | 67/77 | €1,061 | - | -€1,061 | |
| Profit (loss) for the period | 9904 | -€76,660 | -€14,919 | +€61,741 | +80.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€76,660 | -€14,919 | +€61,741 | +80.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2021 and 30 September 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.