DAUK: 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.
DAUK
Largest movements
- Receivables within one year +€24,858
up €24,858 (+87.6%), from €28,381 to €53,239
of which Trade receivables: +€25,871
- Tangible fixed assets -€24,573
down €24,573 (-3.2%), from €764,021 to €739,448
of which Land and buildings: -€18,131
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€20,800
down €20,800 (-52.7%), from €39,488 to €18,687
- Depreciation -€6,366
down €6,366 (-20.6%), from €30,939 to €24,573
- Financial charges -€5,757
down €5,757 (-98.2%), from €5,862 to €105
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 | €1,360,895 | €1,352,019 | -€8,875 | -0.7% |
| Fixed assets | 21/28 | €1,318,088 | €1,293,515 | -€24,573 | -1.9% |
| Intangible fixed assets | 21 | €554,067 | €554,067 | = | 0.0% |
| Tangible fixed assets | 22/27 | €764,021 | €739,448 | -€24,573 | -3.2% |
| Land and buildings | 22 | €756,772 | €738,640 | -€18,131 | -2.4% |
| Plant, machinery and equipment | 23 | €1,172 | €663 | -€508 | -43.4% |
| Furniture and vehicles | 24 | €6,077 | €144 | -€5,933 | -97.6% |
| Current assets | 29/58 | €42,807 | €58,504 | +€15,698 | +36.7% |
| Amounts receivable within one year | 40/41 | €28,381 | €53,239 | +€24,858 | +87.6% |
| Trade receivables | 40 | €25,925 | €51,796 | +€25,871 | +99.8% |
| Other amounts receivable | 41 | €2,456 | €1,443 | -€1,013 | -41.2% |
| Cash at bank and in hand | 54/58 | €14,426 | €5,266 | -€9,160 | -63.5% |
| Total equity and liabilities | 10/49 | €1,360,895 | €1,352,019 | -€8,875 | -0.7% |
| Equity | 10/15 | €692,381 | €683,536 | -€8,845 | -1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €697,298 | €697,298 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,377 | -€34,222 | -€8,845 | -34.9% |
| Amounts payable | 17/49 | €668,514 | €668,483 | -€30 | 0.0% |
| Amounts payable within one year | 42/48 | €668,514 | €668,483 | -€30 | 0.0% |
| Trade debts | 44 | €1,516 | €2,904 | +€1,388 | +91.6% |
| Suppliers | 440/4 | €1,516 | €2,904 | +€1,388 | +91.6% |
| Taxes, remuneration and social security | 45 | €163 | - | -€163 | |
| Taxes | 450/3 | €163 | - | -€163 | |
| Other amounts payable | 47/48 | €666,835 | €665,579 | -€1,256 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,939 | €24,573 | -€6,366 | -20.6% |
| Other operating charges | 640/8 | €2,769 | €2,854 | +€85 | +3.1% |
| Gross operating margin | 9900 | €39,488 | €18,687 | -€20,800 | -52.7% |
| Operating profit (loss) | 9901 | €5,779 | -€8,740 | -€14,519 | |
| Financial charges | 65/66B | €5,862 | €105 | -€5,757 | -98.2% |
| Recurring financial charges | 65 | €5,862 | €105 | -€5,757 | -98.2% |
| Profit (loss) for the period before taxes | 9903 | -€82 | -€8,845 | -€8,762 | -10636.5% |
| Profit (loss) for the period | 9904 | -€82 | -€8,845 | -€8,762 | -10636.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€82 | -€8,845 | -€8,762 | -10636.5% |
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 9 October 2026 via checked.be.