DAUMERIE JULIEN: 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.
DAUMERIE JULIEN
Largest movements
- Receivables within one year +€23,426
up €23,426 (+18.5%), from €126,745 to €150,171
of which Other amounts receivable: +€23,208
- Other debts +€27,177
up €27,177 (+104.3%), from €26,047 to €53,223
- Trade debts -€4,545
down €4,545 (-86.6%), from €5,248 to €703
- Reserves +€1,884
up €1,884 (+3.1%), from €61,299 to €63,183
of which Distributable reserves: +€1,884
- Gross operating margin +€17,475
up €17,475 (+55.6%), from €31,440 to €48,915
- Taxes +€5,200
up €5,200 (+51.4%), from €10,122 to €15,322
- Other operating charges -€2,194
down €2,194 (-99.7%), from €2,202 to €8
- Staff costs +€861
new in 2025: €861
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 | €142,698 | €167,737 | +€25,039 | +17.5% |
| Fixed assets | 21/28 | €50 | €897 | +€847 | +1694.2% |
| Tangible fixed assets | 22/27 | - | €847 | +€847 | |
| Furniture and vehicles | 24 | - | €847 | +€847 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €142,648 | €166,840 | +€24,192 | +17.0% |
| Amounts receivable within one year | 40/41 | €126,745 | €150,171 | +€23,426 | +18.5% |
| Trade receivables | 40 | - | €218 | +€218 | |
| Other amounts receivable | 41 | €126,745 | €149,953 | +€23,208 | +18.3% |
| Cash at bank and in hand | 54/58 | €15,903 | €16,471 | +€568 | +3.6% |
| Deferred charges and accrued income | 490/1 | - | €198 | +€198 | |
| Total equity and liabilities | 10/49 | €142,698 | €167,737 | +€25,039 | +17.5% |
| Equity | 10/15 | €93,803 | €95,687 | +€1,884 | +2.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €61,299 | €63,183 | +€1,884 | +3.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €59,439 | €61,323 | +€1,884 | +3.2% |
| Profit (loss) carried forward | 14 | €13,904 | €13,904 | = | 0.0% |
| Amounts payable | 17/49 | €48,895 | €72,050 | +€23,155 | +47.4% |
| Amounts payable within one year | 42/48 | €48,895 | €72,050 | +€23,155 | +47.4% |
| Trade debts | 44 | €5,248 | €703 | -€4,545 | -86.6% |
| Suppliers | 440/4 | €5,248 | €703 | -€4,545 | -86.6% |
| Taxes, remuneration and social security | 45 | €17,600 | €18,124 | +€524 | +3.0% |
| Taxes | 450/3 | €17,600 | €18,124 | +€524 | +3.0% |
| Other amounts payable | 47/48 | €26,047 | €53,223 | +€27,177 | +104.3% |
| Remuneration, social security and pensions | 62 | - | €861 | +€861 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €252 | +€252 | |
| Other operating charges | 640/8 | €2,202 | €8 | -€2,194 | -99.7% |
| Gross operating margin | 9900 | €31,440 | €48,915 | +€17,475 | +55.6% |
| Operating profit (loss) | 9901 | €29,238 | €47,794 | +€18,555 | +63.5% |
| Financial income | 75/76B | €62 | €25 | -€37 | -58.9% |
| Recurring financial income | 75 | €62 | €25 | -€37 | -58.9% |
| Financial charges | 65/66B | €1,841 | €2,006 | +€165 | +9.0% |
| Recurring financial charges | 65 | €1,841 | €2,006 | +€165 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | €27,460 | €45,813 | +€18,353 | +66.8% |
| Income taxes | 67/77 | €10,122 | €15,322 | +€5,200 | +51.4% |
| Profit (loss) for the period | 9904 | €17,337 | €30,491 | +€13,153 | +75.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,337 | €30,491 | +€13,153 | +75.9% |
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 11 October 2026 via checked.be.