DAUM CONCEPT: 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.
DAUM CONCEPT
Largest movements
- Receivables within one year -€30,925
down €30,925 (-27.3%), from €113,241 to €82,315
of which Trade receivables: -€16,113
- Tangible fixed assets -€15,114
down €15,114 (-15.9%), from €95,312 to €80,198
of which Furniture and vehicles: -€9,280
- Profit (loss) carried forward -€102,120
down €102,120 (-95.8%), from €106,547 to €4,428
- Other debts +€95,200
up €95,200 (+1983.3%), from €4,800 to €100,000
- Debts after one year -€20,949
down €20,949 (-69.1%), from €30,339 to €9,390
of which Financial debts: -€20,949
- Tax, wage and social debts -€16,465
down €16,465 (-32.3%), from €50,941 to €34,476
of which Taxes: -€20,065
- Trade debts +€5,302
up €5,302 (+434.3%), from €1,221 to €6,523
- Gross operating margin +€43,937
up €43,937 (+32.2%), from €136,519 to €180,456
- Taxes +€11,643
up €11,643 (+55.5%), from €20,973 to €32,616
- Provisions -€3,000
new in 2025: -€3,000
- Financial income -€2,844
down €2,844 (-100.0%), from €2,844 to €0
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 | €232,731 | €186,523 | -€46,209 | -19.9% |
| Fixed assets | 21/28 | €95,312 | €80,198 | -€15,114 | -15.9% |
| Tangible fixed assets | 22/27 | €95,312 | €80,198 | -€15,114 | -15.9% |
| Land and buildings | 22 | €63,723 | €57,888 | -€5,835 | -9.2% |
| Furniture and vehicles | 24 | €31,589 | €22,309 | -€9,280 | -29.4% |
| Current assets | 29/58 | €137,419 | €106,325 | -€31,094 | -22.6% |
| Amounts receivable within one year | 40/41 | €113,241 | €82,315 | -€30,925 | -27.3% |
| Trade receivables | 40 | €23,313 | €7,200 | -€16,113 | -69.1% |
| Other amounts receivable | 41 | €89,928 | €75,115 | -€14,812 | -16.5% |
| Cash at bank and in hand | 54/58 | €21,362 | €21,293 | -€69 | -0.3% |
| Deferred charges and accrued income | 490/1 | €2,817 | €2,717 | -€100 | -3.5% |
| Total equity and liabilities | 10/49 | €232,731 | €186,523 | -€46,209 | -19.9% |
| Equity | 10/15 | €113,867 | €11,748 | -€102,120 | -89.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,120 | €1,120 | = | 0.0% |
| Distributable reserves | 133 | €1,120 | €1,120 | = | 0.0% |
| Profit (loss) carried forward | 14 | €106,547 | €4,428 | -€102,120 | -95.8% |
| Provisions and deferred taxes | 16 | €3,000 | - | -€3,000 | |
| Provisions for liabilities and charges | 160/5 | €3,000 | - | -€3,000 | |
| Environmental obligations | 163 | €3,000 | - | -€3,000 | |
| Amounts payable | 17/49 | €115,864 | €174,775 | +€58,911 | +50.8% |
| Amounts payable after more than one year | 17 | €30,339 | €9,390 | -€20,949 | -69.1% |
| Financial debts | 170/4 | €29,484 | €8,535 | -€20,949 | -71.1% |
| Other amounts payable | 178/9 | €855 | €855 | = | 0.0% |
| Amounts payable within one year | 42/48 | €85,525 | €165,385 | +€79,860 | +93.4% |
| Current portion of amounts payable after more than one year | 42 | €28,563 | €24,387 | -€4,177 | -14.6% |
| Trade debts | 44 | €1,221 | €6,523 | +€5,302 | +434.3% |
| Suppliers | 440/4 | €1,221 | €6,523 | +€5,302 | +434.3% |
| Taxes, remuneration and social security | 45 | €50,941 | €34,476 | -€16,465 | -32.3% |
| Taxes | 450/3 | €50,941 | €30,876 | -€20,065 | -39.4% |
| Remuneration and social security | 454/9 | - | €3,600 | +€3,600 | |
| Other amounts payable | 47/48 | €4,800 | €100,000 | +€95,200 | +1983.3% |
| Remuneration, social security and pensions | 62 | €218 | - | -€218 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,428 | €29,577 | +€1,150 | +4.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€3,000 | -€3,000 | |
| Other operating charges | 640/8 | €8,373 | €9,082 | +€710 | +8.5% |
| Gross operating margin | 9900 | €136,519 | €180,456 | +€43,937 | +32.2% |
| Operating profit (loss) | 9901 | €99,501 | €144,797 | +€45,295 | +45.5% |
| Financial income | 75/76B | €2,844 | €0 | -€2,844 | -100.0% |
| Recurring financial income | 75 | €2,844 | €0 | -€2,844 | -100.0% |
| Financial charges | 65/66B | €3,492 | €2,385 | -€1,106 | -31.7% |
| Recurring financial charges | 65 | €3,492 | €2,385 | -€1,106 | -31.7% |
| Profit (loss) for the period before taxes | 9903 | €98,854 | €142,412 | +€43,558 | +44.1% |
| Income taxes | 67/77 | €20,973 | €32,616 | +€11,643 | +55.5% |
| Profit (loss) for the period | 9904 | €77,881 | €109,796 | +€31,915 | +41.0% |
| Profit (loss) for the period to be appropriated | 9905 | €77,881 | €109,796 | +€31,915 | +41.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.