DAUWE CONSULT: 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.
DAUWE CONSULT
Largest movements
- Tangible fixed assets +€26,760
up €26,760 (+179.7%), from €14,895 to €41,655
of which Furniture and vehicles: +€26,072
- Receivables within one year +€19,507
up €19,507 (+33.0%), from €59,042 to €78,549
of which Other amounts receivable: +€20,279
- Cash +€4,617
up €4,617 (+265.5%), from €1,739 to €6,356
mainly Net result for the year (+€46,266) and Depreciation (+€7,830)
- Reserves +€45,000
up €45,000 (+93.8%), from €48,000 to €93,000
- Trade debts +€3,243
up €3,243 (+23.9%), from €13,579 to €16,823
- Tax, wage and social debts +€2,044
up €2,044 (+31.1%), from €6,564 to €8,608
of which Taxes: +€1,842
- Gross operating margin +€60,660
up €60,660 (+328.6%), from €18,461 to €79,121
- Taxes +€12,351
up €12,351 (+413.1%), from €2,990 to €15,340
- Other operating charges +€5,680
up €5,680 (+671.2%), from €846 to €6,526
- Staff costs +€2,652
new in 2025: €2,652
- Depreciation -€1,895
down €1,895 (-19.5%), from €9,725 to €7,830
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 | €77,020 | €128,573 | +€51,553 | +66.9% |
| Fixed assets | 21/28 | €14,970 | €41,760 | +€26,790 | +179.0% |
| Tangible fixed assets | 22/27 | €14,895 | €41,655 | +€26,760 | +179.7% |
| Plant, machinery and equipment | 23 | - | €523 | +€523 | |
| Furniture and vehicles | 24 | €11,042 | €37,114 | +€26,072 | +236.1% |
| Other tangible fixed assets | 26 | €3,853 | €4,018 | +€165 | +4.3% |
| Financial fixed assets | 28 | €75 | €105 | +€30 | +40.3% |
| Current assets | 29/58 | €62,050 | €86,813 | +€24,763 | +39.9% |
| Amounts receivable within one year | 40/41 | €59,042 | €78,549 | +€19,507 | +33.0% |
| Trade receivables | 40 | €13,476 | €12,705 | -€771 | -5.7% |
| Other amounts receivable | 41 | €45,565 | €65,844 | +€20,279 | +44.5% |
| Cash at bank and in hand | 54/58 | €1,739 | €6,356 | +€4,617 | +265.5% |
| Deferred charges and accrued income | 490/1 | €1,270 | €1,909 | +€639 | +50.3% |
| Total equity and liabilities | 10/49 | €77,020 | €128,573 | +€51,553 | +66.9% |
| Equity | 10/15 | €56,877 | €103,143 | +€46,266 | +81.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €48,000 | €93,000 | +€45,000 | +93.8% |
| Distributable reserves | 133 | €48,000 | €93,000 | +€45,000 | +93.8% |
| Profit (loss) carried forward | 14 | €3,877 | €5,143 | +€1,266 | +32.7% |
| Amounts payable | 17/49 | €20,143 | €25,430 | +€5,287 | +26.2% |
| Amounts payable within one year | 42/48 | €20,143 | €25,430 | +€5,287 | +26.2% |
| Trade debts | 44 | €13,579 | €16,823 | +€3,243 | +23.9% |
| Suppliers | 440/4 | €13,579 | €16,823 | +€3,243 | +23.9% |
| Taxes, remuneration and social security | 45 | €6,564 | €8,608 | +€2,044 | +31.1% |
| Taxes | 450/3 | €6,564 | €8,405 | +€1,842 | +28.1% |
| Remuneration and social security | 454/9 | - | €202 | +€202 | |
| Remuneration, social security and pensions | 62 | - | €2,652 | +€2,652 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,725 | €7,830 | -€1,895 | -19.5% |
| Other operating charges | 640/8 | €846 | €6,526 | +€5,680 | +671.2% |
| Gross operating margin | 9900 | €18,461 | €79,121 | +€60,660 | +328.6% |
| Operating profit (loss) | 9901 | €7,889 | €62,113 | +€54,224 | +687.3% |
| Financial income | 75/76B | €1 | €3 | +€2 | +166.0% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +166.0% |
| Financial charges | 65/66B | €1,245 | €509 | -€735 | -59.1% |
| Recurring financial charges | 65 | €1,245 | €509 | -€735 | -59.1% |
| Profit (loss) for the period before taxes | 9903 | €6,646 | €61,607 | +€54,961 | +827.0% |
| Income taxes | 67/77 | €2,990 | €15,340 | +€12,351 | +413.1% |
| Profit (loss) for the period | 9904 | €3,656 | €46,266 | +€42,610 | +1165.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,656 | €46,266 | +€42,610 | +1165.5% |
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 10 October 2026 via checked.be.