Dauwens & Beernaert: 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.
Dauwens & Beernaert
Largest movements
- Receivables within one year +€49,347
up €49,347 (+51.1%), from €96,477 to €145,824
of which Trade receivables: +€48,301
- Tangible fixed assets -€16,755
down €16,755 (-5.3%), from €318,867 to €302,112
of which Land and buildings: -€9,036
- Reserves +€51,313
up €51,313 (+66.4%), from €77,265 to €128,577
- Tax, wage and social debts +€27,090
up €27,090 (+497%), from €5,451 to €32,542
- Trade debts -€21,015
down €21,015 (-82.6%), from €25,437 to €4,422
- Debts after one year -€17,139
down €17,139 (-8.7%), from €196,627 to €179,488
- Other debts -€7,012
down €7,012 (-7.0%), from €100,796 to €93,783
- Gross operating margin +€62,365
up €62,365 (+138%), from €45,090 to €107,455
- Taxes +€32,594
new in 2022: €32,594
- Other operating charges +€2,657
up €2,657 (+256%), from €1,037 to €3,693
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €439,689 | €473,131 | +€33,442 | +7.6% |
| Fixed assets | 21/28 | €318,867 | €302,112 | -€16,755 | -5.3% |
| Tangible fixed assets | 22/27 | €318,867 | €302,112 | -€16,755 | -5.3% |
| Land and buildings | 22 | €300,265 | €291,230 | -€9,036 | -3.0% |
| Plant, machinery and equipment | 23 | €3,015 | €2,685 | -€329 | -10.9% |
| Furniture and vehicles | 24 | €15,587 | €8,197 | -€7,390 | -47.4% |
| Current assets | 29/58 | €120,822 | €171,019 | +€50,197 | +41.5% |
| Amounts receivable within one year | 40/41 | €96,477 | €145,824 | +€49,347 | +51.1% |
| Trade receivables | 40 | €95,666 | €143,967 | +€48,301 | +50.5% |
| Other amounts receivable | 41 | €811 | €1,857 | +€1,046 | +129% |
| Cash at bank and in hand | 54/58 | €23,240 | €24,030 | +€790 | +3.4% |
| Deferred charges and accrued income | 490/1 | €1,105 | €1,165 | +€60 | +5.4% |
| Total equity and liabilities | 10/49 | €439,689 | €473,131 | +€33,442 | +7.6% |
| Equity | 10/15 | €95,865 | €147,177 | +€51,313 | +53.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €77,265 | €128,577 | +€51,313 | +66.4% |
| Distributable reserves | 133 | €77,265 | €128,577 | +€51,313 | +66.4% |
| Amounts payable | 17/49 | €343,824 | €325,954 | -€17,871 | -5.2% |
| Amounts payable after more than one year | 17 | €196,627 | €179,488 | -€17,139 | -8.7% |
| Financial debts | 170/4 | €196,627 | €179,488 | -€17,139 | -8.7% |
| Amounts payable within one year | 42/48 | €147,198 | €146,466 | -€732 | -0.5% |
| Current portion of amounts payable after more than one year | 42 | €15,514 | €15,719 | +€206 | +1.3% |
| Trade debts | 44 | €25,437 | €4,422 | -€21,015 | -82.6% |
| Suppliers | 440/4 | €25,437 | €4,422 | -€21,015 | -82.6% |
| Taxes, remuneration and social security | 45 | €5,451 | €32,542 | +€27,090 | +497% |
| Taxes | 450/3 | €5,451 | €32,542 | +€27,090 | +497% |
| Other amounts payable | 47/48 | €100,796 | €93,783 | -€7,012 | -7.0% |
| Remuneration, social security and pensions | 62 | €317 | - | -€317 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,854 | €16,755 | -€99 | -0.6% |
| Other operating charges | 640/8 | €1,037 | €3,693 | +€2,657 | +256% |
| Gross operating margin | 9900 | €45,090 | €107,455 | +€62,365 | +138% |
| Operating profit (loss) | 9901 | €26,883 | €87,007 | +€60,124 | +224% |
| Financial income | 75/76B | €0 | €3 | +€3 | +2,164% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +2,164% |
| Financial charges | 65/66B | €3,362 | €3,103 | -€259 | -7.7% |
| Recurring financial charges | 65 | €3,362 | €3,103 | -€259 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €23,520 | €83,907 | +€60,386 | +257% |
| Income taxes | 67/77 | - | €32,594 | +€32,594 | |
| Profit (loss) for the period | 9904 | €23,520 | €51,313 | +€27,793 | +118% |
| Profit (loss) for the period to be appropriated | 9905 | €23,520 | €51,313 | +€27,793 | +118% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.