DAUMEF: 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.
DAUMEF
Largest movements
- Receivables within one year +€13,512
up €13,512 (+37.0%), from €36,482 to €49,994
- Cash -€7,490
down €7,490 (-14.4%), from €52,015 to €44,525
mainly Contributions, distributions and other (-€119,634) and Receivables within one year (-€13,512)
- Tangible fixed assets +€6,456
up €6,456 (+57.1%), from €11,308 to €17,764
of which Furniture and vehicles: +€6,539
- Deferred charges and accrued income +€1,496
up €1,496 (+98.7%), from €1,516 to €3,012
- Other debts +€13,390
up €13,390 (+1,745%), from €767 to €14,157
- Trade debts +€4,186
up €4,186 (+229%), from €1,825 to €6,011
- Tax, wage and social debts -€3,171
down €3,171 (-5.8%), from €54,669 to €51,498
- Gross operating margin +€7,322
up €7,322 (+4.6%), from €159,388 to €166,710
- Taxes +€1,864
up €1,864 (+5.1%), from €36,872 to €38,736
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 | €101,371 | €115,346 | +€13,975 | +13.8% |
| Fixed assets | 21/28 | €11,358 | €17,814 | +€6,456 | +56.8% |
| Tangible fixed assets | 22/27 | €11,308 | €17,764 | +€6,456 | +57.1% |
| Plant, machinery and equipment | 23 | €1,227 | €274 | -€953 | -77.7% |
| Furniture and vehicles | 24 | €7,845 | €14,384 | +€6,539 | +83.3% |
| Other tangible fixed assets | 26 | €2,236 | €3,106 | +€870 | +38.9% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €90,013 | €97,532 | +€7,519 | +8.4% |
| Amounts receivable within one year | 40/41 | €36,482 | €49,994 | +€13,512 | +37.0% |
| Trade receivables | 40 | €36,482 | €49,994 | +€13,512 | +37.0% |
| Cash at bank and in hand | 54/58 | €52,015 | €44,525 | -€7,490 | -14.4% |
| Deferred charges and accrued income | 490/1 | €1,516 | €3,012 | +€1,496 | +98.7% |
| Total equity and liabilities | 10/49 | €101,371 | €115,346 | +€13,975 | +13.8% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | 0.0% |
| Amounts payable | 17/49 | €82,771 | €96,746 | +€13,975 | +16.9% |
| Amounts payable within one year | 42/48 | €82,771 | €96,746 | +€13,975 | +16.9% |
| Current portion of amounts payable after more than one year | 42 | €25,509 | €25,080 | -€430 | -1.7% |
| Trade debts | 44 | €1,825 | €6,011 | +€4,186 | +229% |
| Suppliers | 440/4 | €1,825 | €6,011 | +€4,186 | +229% |
| Taxes, remuneration and social security | 45 | €54,669 | €51,498 | -€3,171 | -5.8% |
| Taxes | 450/3 | €54,669 | €51,498 | -€3,171 | -5.8% |
| Other amounts payable | 47/48 | €767 | €14,157 | +€13,390 | +1,745% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,064 | €4,273 | +€1,209 | +39.4% |
| Other operating charges | 640/8 | €1,135 | €958 | -€177 | -15.6% |
| Gross operating margin | 9900 | €159,388 | €166,710 | +€7,322 | +4.6% |
| Operating profit (loss) | 9901 | €155,189 | €161,480 | +€6,290 | +4.1% |
| Financial income | 75/76B | €12 | €0 | -€12 | -98.6% |
| Recurring financial income | 75 | €12 | €0 | -€12 | -98.6% |
| Financial charges | 65/66B | €3,519 | €3,110 | -€409 | -11.6% |
| Recurring financial charges | 65 | €3,519 | €3,110 | -€409 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €151,682 | €158,370 | +€6,688 | +4.4% |
| Income taxes | 67/77 | €36,872 | €38,736 | +€1,864 | +5.1% |
| Profit (loss) for the period | 9904 | €114,810 | €119,634 | +€4,824 | +4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €114,810 | €119,634 | +€4,824 | +4.2% |
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 26 October 2026 via checked.be.