DAURINVEST: 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.
DAURINVEST
Largest movements
- Tangible fixed assets +€1.2m
up €1.2m (+264%), from €466,701 to €1.7m
of which Land and buildings: +€1.2m
- Other debts +€879,776
up €879,776 (+1,213%), from €72,538 to €952,314
- Debts after one year +€345,307
up €345,307 (+111%), from €312,350 to €657,656
- Current portion of long-term debt +€27,048
up €27,048 (+129%), from €20,978 to €48,027
- Profit (loss) carried forward -€18,115
down €18,115 (-19.8%), from €91,379 to €73,264
- Depreciation +€37,227
up €37,227 (+246%), from €15,133 to €52,361
- Gross operating margin +€25,690
up €25,690 (+99.6%), from €25,799 to €51,489
- Financial charges +€7,447
up €7,447 (+107%), from €6,992 to €14,438
- Other operating charges -€668
down €668 (-20.0%), from €3,337 to €2,670
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 | €525,060 | €1,755,734 | +€1.2m | +234% |
| Fixed assets | 21/28 | €466,701 | €1,697,908 | +€1.2m | +264% |
| Tangible fixed assets | 22/27 | €466,701 | €1,697,908 | +€1.2m | +264% |
| Land and buildings | 22 | €466,356 | €1,650,087 | +€1.2m | +254% |
| Furniture and vehicles | 24 | €345 | €47,820 | +€47,476 | +13,770% |
| Current assets | 29/58 | €58,359 | €57,826 | -€534 | -0.9% |
| Stocks and contracts in progress | 3 | €10,000 | €27,000 | +€17,000 | +170% |
| Stocks | 30/36 | €10,000 | €27,000 | +€17,000 | +170% |
| Amounts receivable within one year | 40/41 | €11 | - | -€11 | |
| Other amounts receivable | 41 | €11 | - | -€11 | |
| Cash at bank and in hand | 54/58 | €47,309 | €30,250 | -€17,059 | -36.1% |
| Deferred charges and accrued income | 490/1 | €1,039 | €576 | -€463 | -44.6% |
| Total equity and liabilities | 10/49 | €525,060 | €1,755,734 | +€1.2m | +234% |
| Equity | 10/15 | €111,379 | €93,264 | -€18,115 | -16.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91,379 | €73,264 | -€18,115 | -19.8% |
| Amounts payable | 17/49 | €413,681 | €1,662,469 | +€1.2m | +302% |
| Amounts payable after more than one year | 17 | €312,350 | €657,656 | +€345,307 | +111% |
| Financial debts | 170/4 | €312,350 | €657,656 | +€345,307 | +111% |
| Amounts payable within one year | 42/48 | €101,063 | €1,004,772 | +€903,709 | +894% |
| Current portion of amounts payable after more than one year | 42 | €20,978 | €48,027 | +€27,048 | +129% |
| Trade debts | 44 | €7,110 | €1,146 | -€5,964 | -83.9% |
| Suppliers | 440/4 | €7,110 | €1,146 | -€5,964 | -83.9% |
| Taxes, remuneration and social security | 45 | €437 | €3,286 | +€2,849 | +652% |
| Taxes | 450/3 | €437 | €3,286 | +€2,849 | +652% |
| Other amounts payable | 47/48 | €72,538 | €952,314 | +€879,776 | +1,213% |
| Accrued charges and deferred income | 492/3 | €268 | €40 | -€228 | -84.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,133 | €52,361 | +€37,227 | +246% |
| Other operating charges | 640/8 | €3,337 | €2,670 | -€668 | -20.0% |
| Gross operating margin | 9900 | €25,799 | €51,489 | +€25,690 | +99.6% |
| Operating profit (loss) | 9901 | €7,328 | -€3,542 | -€10,870 | |
| Financial income | 75/76B | €150 | €0 | -€150 | -99.8% |
| Recurring financial income | 75 | €150 | €0 | -€150 | -99.8% |
| Financial charges | 65/66B | €6,992 | €14,438 | +€7,447 | +107% |
| Recurring financial charges | 65 | €6,992 | €14,438 | +€7,447 | +107% |
| Profit (loss) for the period before taxes | 9903 | €486 | -€17,980 | -€18,466 | |
| Income taxes | 67/77 | €112 | €135 | +€23 | +20.6% |
| Profit (loss) for the period | 9904 | €374 | -€18,115 | -€18,489 | |
| Profit (loss) for the period to be appropriated | 9905 | €374 | -€18,115 | -€18,489 |
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 31 October 2026 via checked.be.