A&S Dakwerken: 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.
A&S Dakwerken
Largest movements
- Stocks and contracts +€56,820
up €56,820 (+35.0%), from €162,251 to €219,071
of which Contracts in progress: +€164,500
- Tangible fixed assets -€50,626
down €50,626 (-31.6%), from €160,447 to €109,820
of which Furniture and vehicles: -€35,407
- Receivables within one year +€43,200
up €43,200 (+9.5%), from €454,036 to €497,236
of which Other amounts receivable: +€29,324
- Cash +€40,959
up €40,959 (+56.1%), from €72,998 to €113,956
mainly Net result for the year (+€162,547) and Current portion of long-term debt (+€63,506)
- Reserves +€162,547
up €162,547 (+64.6%), from €251,439 to €413,986
- Current portion of long-term debt +€63,506
up €63,506 (+114%), from €55,755 to €119,262
- Trade debts -€62,005
down €62,005 (-24.5%), from €253,322 to €191,317
- Short-term financial debts -€35,000
down €35,000 (-30.4%), from €115,000 to €80,000
of which Other loans: -€35,000
- Debts after one year -€29,262
down €29,262 (-100%), from €29,262 to €0
- Gross operating margin +€95,149
up €95,149 (+36.2%), from €262,516 to €357,664
- Taxes +€43,216
up €43,216 (+126%), from €34,382 to €77,598
- Write-downs -€21,478
down €21,478 (-6,169%), from -€348 to -€21,827
- Other operating charges -€16,191
down €16,191 (-81.6%), from €19,838 to €3,647
- Depreciation -€7,824
down €7,824 (-13.4%), from €58,310 to €50,487
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €855,891 | €946,598 | +€90,706 | +10.6% |
| Fixed assets | 21/28 | €166,606 | €115,980 | -€50,626 | -30.4% |
| Tangible fixed assets | 22/27 | €160,447 | €109,820 | -€50,626 | -31.6% |
| Plant, machinery and equipment | 23 | €24,327 | €9,108 | -€15,219 | -62.6% |
| Furniture and vehicles | 24 | €136,119 | €100,712 | -€35,407 | -26.0% |
| Financial fixed assets | 28 | €6,160 | €6,160 | = | 0.0% |
| Current assets | 29/58 | €689,285 | €830,618 | +€141,333 | +20.5% |
| Stocks and contracts in progress | 3 | €162,251 | €219,071 | +€56,820 | +35.0% |
| Stocks | 30/36 | €118,721 | €11,041 | -€107,680 | -90.7% |
| Contracts in progress | 37 | €43,530 | €208,030 | +€164,500 | +378% |
| Amounts receivable within one year | 40/41 | €454,036 | €497,236 | +€43,200 | +9.5% |
| Trade receivables | 40 | €374,007 | €387,883 | +€13,876 | +3.7% |
| Other amounts receivable | 41 | €80,029 | €109,353 | +€29,324 | +36.6% |
| Cash at bank and in hand | 54/58 | €72,998 | €113,956 | +€40,959 | +56.1% |
| Deferred charges and accrued income | 490/1 | €0 | €355 | +€355 | |
| Total equity and liabilities | 10/49 | €855,891 | €946,598 | +€90,706 | +10.6% |
| Equity | 10/15 | €257,639 | €420,186 | +€162,547 | +63.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €251,439 | €413,986 | +€162,547 | +64.6% |
| Distributable reserves | 133 | €251,439 | €413,986 | +€162,547 | +64.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €598,253 | €526,412 | -€71,841 | -12.0% |
| Amounts payable after more than one year | 17 | €29,262 | €0 | -€29,262 | -100% |
| Financial debts | 170/4 | €29,262 | €0 | -€29,262 | -100% |
| Amounts payable within one year | 42/48 | €555,072 | €509,247 | -€45,824 | -8.3% |
| Current portion of amounts payable after more than one year | 42 | €55,755 | €119,262 | +€63,506 | +114% |
| Financial debts | 43 | €115,000 | €80,000 | -€35,000 | -30.4% |
| Credit institutions | 430/8 | €80,000 | €80,000 | = | 0.0% |
| Other loans | 439 | €35,000 | €0 | -€35,000 | -100% |
| Trade debts | 44 | €253,322 | €191,317 | -€62,005 | -24.5% |
| Suppliers | 440/4 | €253,322 | €191,317 | -€62,005 | -24.5% |
| Advances received on contracts in progress | 46 | €23,287 | €3,752 | -€19,535 | -83.9% |
| Taxes, remuneration and social security | 45 | €2,520 | €4,034 | +€1,514 | +60.1% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €2,520 | €4,034 | +€1,514 | +60.1% |
| Other amounts payable | 47/48 | €105,187 | €110,883 | +€5,696 | +5.4% |
| Accrued charges and deferred income | 492/3 | €13,920 | €17,164 | +€3,245 | +23.3% |
| Remuneration, social security and pensions | 62 | €60,884 | €64,527 | +€3,643 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,310 | €50,487 | -€7,824 | -13.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€348 | -€21,827 | -€21,478 | -6,169% |
| Other operating charges | 640/8 | €19,838 | €3,647 | -€16,191 | -81.6% |
| Gross operating margin | 9900 | €262,516 | €357,664 | +€95,149 | +36.2% |
| Operating profit (loss) | 9901 | €123,831 | €260,830 | +€136,999 | +111% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €19,087 | €20,685 | +€1,598 | +8.4% |
| Recurring financial charges | 65 | €19,087 | €20,685 | +€1,598 | +8.4% |
| Profit (loss) for the period before taxes | 9903 | €104,744 | €240,145 | +€135,401 | +129% |
| Income taxes | 67/77 | €34,382 | €77,598 | +€43,216 | +126% |
| Profit (loss) for the period | 9904 | €70,362 | €162,547 | +€92,185 | +131% |
| Profit (loss) for the period to be appropriated | 9905 | €70,362 | €162,547 | +€92,185 | +131% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.