Dauwe Consulting: 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 Consulting
Largest movements
- Cash -€49,126
down €49,126 (-65.4%), from €75,157 to €26,031
mainly Contributions, distributions and other (-€59,100) and Receivables within one year (-€14,350)
- Receivables within one year +€14,350
up €14,350 (+98.4%), from €14,578 to €28,928
of which Trade receivables: +€10,346
- Tangible fixed assets +€7,132
up €7,132 (+87.5%), from €8,147 to €15,279
of which Plant, machinery and equipment: +€5,200
- Reserves -€33,465
down €33,465 (-42.4%), from €78,934 to €45,468
- Tax, wage and social debts +€6,733
up €6,733 (+42.0%), from €16,018 to €22,751
- Trade debts -€1,043
down €1,043 (-39.3%), from €2,654 to €1,610
- Gross operating margin -€8,240
down €8,240 (-17.3%), from €47,706 to €39,466
- Staff costs -€1,744
down €1,744 (-100%), from €1,744 to €0
- Depreciation +€1,586
up €1,586 (+39.5%), from €4,021 to €5,607
- Taxes -€1,539
down €1,539 (-16.9%), from €9,132 to €7,593
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 | €98,355 | €70,580 | -€27,776 | -28.2% |
| Fixed assets | 21/28 | €8,147 | €15,279 | +€7,132 | +87.5% |
| Tangible fixed assets | 22/27 | €8,147 | €15,279 | +€7,132 | +87.5% |
| Plant, machinery and equipment | 23 | - | €5,200 | +€5,200 | |
| Furniture and vehicles | 24 | €8,147 | €10,079 | +€1,932 | +23.7% |
| Current assets | 29/58 | €90,208 | €55,301 | -€34,907 | -38.7% |
| Amounts receivable within one year | 40/41 | €14,578 | €28,928 | +€14,350 | +98.4% |
| Trade receivables | 40 | €12,645 | €22,990 | +€10,346 | +81.8% |
| Other amounts receivable | 41 | €1,934 | €5,938 | +€4,004 | +207% |
| Cash at bank and in hand | 54/58 | €75,157 | €26,031 | -€49,126 | -65.4% |
| Deferred charges and accrued income | 490/1 | €473 | €342 | -€131 | -27.8% |
| Total equity and liabilities | 10/49 | €98,355 | €70,580 | -€27,776 | -28.2% |
| Equity | 10/15 | €79,684 | €46,218 | -€33,465 | -42.0% |
| Contributions | 10/11 | €750 | €750 | = | 0.0% |
| Reserves | 13 | €78,934 | €45,468 | -€33,465 | -42.4% |
| Distributable reserves | 133 | €78,934 | €45,468 | -€33,465 | -42.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €18,672 | €24,361 | +€5,690 | +30.5% |
| Amounts payable within one year | 42/48 | €18,672 | €24,361 | +€5,690 | +30.5% |
| Trade debts | 44 | €2,654 | €1,610 | -€1,043 | -39.3% |
| Suppliers | 440/4 | €2,654 | €1,610 | -€1,043 | -39.3% |
| Taxes, remuneration and social security | 45 | €16,018 | €22,751 | +€6,733 | +42.0% |
| Taxes | 450/3 | €16,018 | €22,751 | +€6,733 | +42.0% |
| Remuneration, social security and pensions | 62 | €1,744 | €0 | -€1,744 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,021 | €5,607 | +€1,586 | +39.5% |
| Other operating charges | 640/8 | €581 | €624 | +€42 | +7.3% |
| Gross operating margin | 9900 | €47,706 | €39,466 | -€8,240 | -17.3% |
| Operating profit (loss) | 9901 | €41,360 | €33,235 | -€8,125 | -19.6% |
| Financial income | 75/76B | €92 | €185 | +€93 | +102% |
| Recurring financial income | 75 | €92 | €185 | +€93 | +102% |
| Financial charges | 65/66B | €203 | €193 | -€10 | -5.1% |
| Recurring financial charges | 65 | €203 | €193 | -€10 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €41,249 | €33,228 | -€8,021 | -19.4% |
| Income taxes | 67/77 | €9,132 | €7,593 | -€1,539 | -16.9% |
| Profit (loss) for the period | 9904 | €32,117 | €25,635 | -€6,482 | -20.2% |
| Profit (loss) for the period to be appropriated | 9905 | €32,117 | €25,635 | -€6,482 | -20.2% |
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 18 October 2026 via checked.be.