DAUROT: 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.
DAUROT
Largest movements
- Cash +€99,336
up €99,336 (+68.3%), from €145,402 to €244,738
mainly Net result for the year (+€40,582) and Receivables within one year (+€21,193)
- Receivables within one year -€21,193
down €21,193 (-10.2%), from €207,096 to €185,902
of which Trade receivables: -€21,193
- Reserves +€40,582
up €40,582 (+26.9%), from €151,132 to €191,714
of which Distributable reserves: +€40,582
- Trade debts +€16,541
up €16,541 (+502%), from €3,292 to €19,833
- Tax, wage and social debts +€13,352
up €13,352 (+102%), from €13,098 to €26,451
- Accrued charges and deferred income +€7,755
up €7,755 (+98.6%), from €7,862 to €15,617
- Gross operating margin +€24,765
up €24,765 (+50.1%), from €49,431 to €74,196
- Taxes +€9,158
up €9,158 (+77.7%), from €11,780 to €20,937
- Depreciation -€974
down €974 (-22.0%), from €4,418 to €3,444
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 | €404,825 | €480,313 | +€75,488 | +18.6% |
| Fixed assets | 21/28 | €51,878 | €49,672 | -€2,205 | -4.3% |
| Tangible fixed assets | 22/27 | €51,816 | €49,610 | -€2,205 | -4.3% |
| Land and buildings | 22 | €47,026 | €45,172 | -€1,853 | -3.9% |
| Plant, machinery and equipment | 23 | - | €1,239 | +€1,239 | |
| Furniture and vehicles | 24 | €4,187 | €3,199 | -€988 | -23.6% |
| Other tangible fixed assets | 26 | €604 | €0 | -€604 | -100% |
| Financial fixed assets | 28 | €62 | €62 | = | 0.0% |
| Current assets | 29/58 | €352,947 | €430,641 | +€77,693 | +22.0% |
| Amounts receivable within one year | 40/41 | €207,096 | €185,902 | -€21,193 | -10.2% |
| Trade receivables | 40 | €207,096 | €185,902 | -€21,193 | -10.2% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €145,402 | €244,738 | +€99,336 | +68.3% |
| Deferred charges and accrued income | 490/1 | €449 | €0 | -€449 | -100% |
| Total equity and liabilities | 10/49 | €404,825 | €480,313 | +€75,488 | +18.6% |
| Equity | 10/15 | €183,620 | €224,202 | +€40,582 | +22.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €151,132 | €191,714 | +€40,582 | +26.9% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €149,273 | €189,855 | +€40,582 | +27.2% |
| Profit (loss) carried forward | 14 | €13,896 | €13,896 | = | 0.0% |
| Provisions and deferred taxes | 16 | €1,695 | €1,740 | +€45 | +2.7% |
| Provisions for liabilities and charges | 160/5 | €1,695 | €1,740 | +€45 | +2.7% |
| Other liabilities and charges | 164/5 | €1,695 | €1,740 | +€45 | +2.7% |
| Amounts payable | 17/49 | €219,510 | €254,371 | +€34,861 | +15.9% |
| Amounts payable within one year | 42/48 | €211,648 | €238,754 | +€27,106 | +12.8% |
| Current portion of amounts payable after more than one year | 42 | €75,000 | €75,000 | = | 0.0% |
| Trade debts | 44 | €3,292 | €19,833 | +€16,541 | +502% |
| Suppliers | 440/4 | €3,292 | €19,833 | +€16,541 | +502% |
| Taxes, remuneration and social security | 45 | €13,098 | €26,451 | +€13,352 | +102% |
| Taxes | 450/3 | €13,098 | €26,451 | +€13,352 | +102% |
| Other amounts payable | 47/48 | €120,258 | €117,471 | -€2,787 | -2.3% |
| Accrued charges and deferred income | 492/3 | €7,862 | €15,617 | +€7,755 | +98.6% |
| Non-recurring operating income | 76A | €0 | €4,132 | +€4,132 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,418 | €3,444 | -€974 | -22.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €65 | €45 | -€20 | -30.8% |
| Other operating charges | 640/8 | €1,421 | €1,391 | -€30 | -2.1% |
| Gross operating margin | 9900 | €49,431 | €74,196 | +€24,765 | +50.1% |
| Operating profit (loss) | 9901 | €43,527 | €69,316 | +€25,789 | +59.2% |
| Financial income | 75/76B | €4 | €0 | -€4 | -100% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -100% |
| Financial charges | 65/66B | €7,906 | €7,797 | -€109 | -1.4% |
| Recurring financial charges | 65 | €7,906 | €7,797 | -€109 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €35,625 | €61,520 | +€25,895 | +72.7% |
| Income taxes | 67/77 | €11,780 | €20,937 | +€9,158 | +77.7% |
| Profit (loss) for the period | 9904 | €23,845 | €40,582 | +€16,737 | +70.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,845 | €40,582 | +€16,737 | +70.2% |
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 17 October 2026 via checked.be.