DAW 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.
DAW CONSULTING
Largest movements
- Receivables within one year -€9,724
down €9,724 (-62.3%), from €15,608 to €5,884
- Deferred charges and accrued income +€6,650
up €6,650 (+2,660%), from €250 to €6,900
- Tangible fixed assets +€5,674
new in 2025: €5,674
of which Other tangible fixed assets: +€3,139
- Cash -€918
down €918 (-21.2%), from €4,326 to €3,408
mainly Deferred charges and accrued income (-€6,650) and Investment in fixed assets (net) (-€6,547)
- Profit (loss) carried forward +€743
up €743 (+5.2%), from €14,347 to €15,090
- Other debts +€634
new in 2025: €634
- Accrued charges and deferred income +€250
new in 2025: €250
- Gross operating margin -€4,379
down €4,379 (-42.0%), from €10,424 to €6,045
- Taxes -€2,323
down €2,323 (-36.1%), from €6,441 to €4,118
- Depreciation +€873
new in 2025: €873
- Other operating charges -€318
down €318 (-62.2%), from €511 to €193
- Financial income -€242
no longer reported in 2025 (was €242)
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 | €20,184 | €21,866 | +€1,682 | +8.3% |
| Fixed assets | 21/28 | - | €5,674 | +€5,674 | |
| Tangible fixed assets | 22/27 | - | €5,674 | +€5,674 | |
| Plant, machinery and equipment | 23 | - | €1,359 | +€1,359 | |
| Furniture and vehicles | 24 | - | €1,176 | +€1,176 | |
| Other tangible fixed assets | 26 | - | €3,139 | +€3,139 | |
| Current assets | 29/58 | €20,184 | €16,192 | -€3,992 | -19.8% |
| Amounts receivable within one year | 40/41 | €15,608 | €5,884 | -€9,724 | -62.3% |
| Trade receivables | 40 | €15,608 | €5,884 | -€9,724 | -62.3% |
| Cash at bank and in hand | 54/58 | €4,326 | €3,408 | -€918 | -21.2% |
| Deferred charges and accrued income | 490/1 | €250 | €6,900 | +€6,650 | +2,660% |
| Total equity and liabilities | 10/49 | €20,184 | €21,866 | +€1,682 | +8.3% |
| Equity | 10/15 | €17,347 | €18,090 | +€743 | +4.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,347 | €15,090 | +€743 | +5.2% |
| Amounts payable | 17/49 | €2,837 | €3,776 | +€939 | +33.1% |
| Amounts payable within one year | 42/48 | €2,837 | €3,526 | +€689 | +24.3% |
| Trade debts | 44 | €1,323 | €1,332 | +€9 | +0.7% |
| Suppliers | 440/4 | €1,323 | €1,332 | +€9 | +0.7% |
| Taxes, remuneration and social security | 45 | €1,514 | €1,560 | +€46 | +3.0% |
| Taxes | 450/3 | €1,514 | €1,560 | +€46 | +3.0% |
| Other amounts payable | 47/48 | - | €634 | +€634 | |
| Accrued charges and deferred income | 492/3 | - | €250 | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €873 | +€873 | |
| Other operating charges | 640/8 | €511 | €193 | -€318 | -62.2% |
| Gross operating margin | 9900 | €10,424 | €6,045 | -€4,379 | -42.0% |
| Operating profit (loss) | 9901 | €9,913 | €4,979 | -€4,934 | -49.8% |
| Financial income | 75/76B | €242 | - | -€242 | |
| Recurring financial income | 75 | €242 | - | -€242 | |
| Financial charges | 65/66B | €114 | €118 | +€4 | +3.5% |
| Recurring financial charges | 65 | €114 | €118 | +€4 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €10,041 | €4,861 | -€5,180 | -51.6% |
| Income taxes | 67/77 | €6,441 | €4,118 | -€2,323 | -36.1% |
| Profit (loss) for the period | 9904 | €3,600 | €743 | -€2,857 | -79.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,600 | €743 | -€2,857 | -79.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.