DAUTZENBERG 42: 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.
DAUTZENBERG 42
Largest movements
- Tangible fixed assets -€76,378
down €76,378 (-8.8%), from €869,158 to €792,781
of which Land and buildings: -€88,548
- Receivables within one year -€18,448
down €18,448 (-95.4%), from €19,332 to €883
- Profit (loss) carried forward -€71,801
down €71,801 (-62.7%), from -€114,450 to -€186,251
- Debts after one year -€19,489
down €19,489 (-3.8%), from €507,789 to €488,300
- Gross operating margin +€6,718
up €6,718 (+20.9%), from €32,106 to €38,824
- Depreciation +€6,229
up €6,229 (+7.6%), from €82,438 to €88,667
- Financial charges -€2,957
down €2,957 (-14.9%), from €19,901 to €16,944
- Other operating charges +€655
up €655 (+15.0%), from €4,359 to €5,013
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 | €898,265 | €804,160 | -€94,105 | -10.5% |
| Fixed assets | 21/28 | €870,186 | €793,809 | -€76,378 | -8.8% |
| Tangible fixed assets | 22/27 | €869,158 | €792,781 | -€76,378 | -8.8% |
| Land and buildings | 22 | €869,158 | €780,610 | -€88,548 | -10.2% |
| Other tangible fixed assets | 26 | - | €12,170 | +€12,170 | |
| Financial fixed assets | 28 | €1,028 | €1,028 | = | 0.0% |
| Current assets | 29/58 | €28,078 | €10,351 | -€17,727 | -63.1% |
| Amounts receivable within one year | 40/41 | €19,332 | €883 | -€18,448 | -95.4% |
| Trade receivables | 40 | €19,332 | €883 | -€18,448 | -95.4% |
| Cash at bank and in hand | 54/58 | €7,727 | €8,394 | +€667 | +8.6% |
| Deferred charges and accrued income | 490/1 | €1,020 | €1,074 | +€54 | +5.3% |
| Total equity and liabilities | 10/49 | €898,265 | €804,160 | -€94,105 | -10.5% |
| Equity | 10/15 | -€46,250 | -€118,051 | -€71,801 | -155% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | - | €62,000 | +€62,000 | |
| Issued capital | 100 | - | €62,000 | +€62,000 | |
| Contributions outside capital | 11 | €62,000 | - | -€62,000 | |
| Other | 1109/19 | €62,000 | - | -€62,000 | |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Other | 1319 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€114,450 | -€186,251 | -€71,801 | -62.7% |
| Amounts payable | 17/49 | €944,515 | €922,211 | -€22,304 | -2.4% |
| Amounts payable after more than one year | 17 | €507,789 | €488,300 | -€19,489 | -3.8% |
| Financial debts | 170/4 | €507,789 | €488,300 | -€19,489 | -3.8% |
| Amounts payable within one year | 42/48 | €436,726 | €433,911 | -€2,815 | -0.6% |
| Current portion of amounts payable after more than one year | 42 | €20,615 | €19,489 | -€1,126 | -5.5% |
| Trade debts | 44 | €2,037 | - | -€2,037 | |
| Suppliers | 440/4 | €2,037 | - | -€2,037 | |
| Taxes, remuneration and social security | 45 | - | €347 | +€347 | |
| Taxes | 450/3 | - | €347 | +€347 | |
| Other amounts payable | 47/48 | €414,074 | €414,074 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82,438 | €88,667 | +€6,229 | +7.6% |
| Other operating charges | 640/8 | €4,359 | €5,013 | +€655 | +15.0% |
| Gross operating margin | 9900 | €32,106 | €38,824 | +€6,718 | +20.9% |
| Operating profit (loss) | 9901 | -€54,691 | -€54,857 | -€166 | -0.3% |
| Financial charges | 65/66B | €19,901 | €16,944 | -€2,957 | -14.9% |
| Recurring financial charges | 65 | €19,901 | €16,944 | -€2,957 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | -€74,592 | -€71,801 | +€2,791 | +3.7% |
| Profit (loss) for the period | 9904 | -€74,592 | -€71,801 | +€2,791 | +3.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€74,592 | -€71,801 | +€2,791 | +3.7% |
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 28 October 2026 via checked.be.