ALGEMENE DAKWERKEN SIMONS: 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.
ALGEMENE DAKWERKEN SIMONS
Largest movements
- Tangible fixed assets +€68,318
new in 2025: €68,318
- Stocks and contracts +€21,500
up €21,500 (+57.3%), from €37,500 to €59,000
of which Contracts in progress: +€12,000
- Cash -€10,559
down €10,559 (-11.8%), from €89,553 to €78,993
mainly Investment in fixed assets (net) (-€71,002) and Stocks and contracts (-€21,500)
- Receivables within one year +€6,337
up €6,337 (+1,812%), from €350 to €6,686
of which Other amounts receivable: +€5,987
- Debts after one year +€46,820
new in 2025: €46,820
- Reserves +€17,806
up €17,806 (+20.2%), from €88,035 to €105,841
- Current portion of long-term debt +€11,326
new in 2025: €11,326
- Tax, wage and social debts +€5,037
up €5,037 (+46.9%), from €10,731 to €15,767
- Trade debts +€4,178
up €4,178 (+54.1%), from €7,722 to €11,900
- Gross operating margin +€3,341
up €3,341 (+12.7%), from €26,401 to €29,742
- Depreciation +€2,684
new in 2025: €2,684
- Other operating charges +€735
up €735 (+190%), from €387 to €1,123
- Taxes +€573
up €573 (+7.5%), from €7,597 to €8,170
- Financial charges +€547
up €547 (+267%), from €205 to €752
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 | €127,867 | €213,483 | +€85,617 | +67.0% |
| Fixed assets | 21/28 | €435 | €68,753 | +€68,318 | +15,705% |
| Tangible fixed assets | 22/27 | - | €68,318 | +€68,318 | |
| Furniture and vehicles | 24 | - | €68,318 | +€68,318 | |
| Financial fixed assets | 28 | €435 | €435 | = | 0.0% |
| Current assets | 29/58 | €127,432 | €144,731 | +€17,299 | +13.6% |
| Stocks and contracts in progress | 3 | €37,500 | €59,000 | +€21,500 | +57.3% |
| Stocks | 30/36 | €27,500 | €37,000 | +€9,500 | +34.5% |
| Contracts in progress | 37 | €10,000 | €22,000 | +€12,000 | +120% |
| Amounts receivable within one year | 40/41 | €350 | €6,686 | +€6,337 | +1,812% |
| Trade receivables | 40 | - | €350 | +€350 | |
| Other amounts receivable | 41 | €350 | €6,337 | +€5,987 | +1,712% |
| Cash at bank and in hand | 54/58 | €89,553 | €78,993 | -€10,559 | -11.8% |
| Deferred charges and accrued income | 490/1 | €29 | €51 | +€22 | +73.7% |
| Total equity and liabilities | 10/49 | €127,867 | €213,483 | +€85,617 | +67.0% |
| Equity | 10/15 | €94,233 | €112,038 | +€17,806 | +18.9% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €88,035 | €105,841 | +€17,806 | +20.2% |
| Distributable reserves | 133 | €88,035 | €105,841 | +€17,806 | +20.2% |
| Amounts payable | 17/49 | €33,634 | €101,445 | +€67,811 | +202% |
| Amounts payable after more than one year | 17 | - | €46,820 | +€46,820 | |
| Financial debts | 170/4 | - | €46,820 | +€46,820 | |
| Amounts payable within one year | 42/48 | €32,884 | €54,625 | +€21,741 | +66.1% |
| Current portion of amounts payable after more than one year | 42 | - | €11,326 | +€11,326 | |
| Trade debts | 44 | €7,722 | €11,900 | +€4,178 | +54.1% |
| Suppliers | 440/4 | €7,722 | €11,900 | +€4,178 | +54.1% |
| Taxes, remuneration and social security | 45 | €10,731 | €15,767 | +€5,037 | +46.9% |
| Taxes | 450/3 | €10,731 | €15,767 | +€5,037 | +46.9% |
| Other amounts payable | 47/48 | €14,431 | €15,631 | +€1,200 | +8.3% |
| Accrued charges and deferred income | 492/3 | €750 | €0 | -€750 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,684 | +€2,684 | |
| Other operating charges | 640/8 | €387 | €1,123 | +€735 | +190% |
| Gross operating margin | 9900 | €26,401 | €29,742 | +€3,341 | +12.7% |
| Operating profit (loss) | 9901 | €26,013 | €25,935 | -€79 | -0.3% |
| Financial income | 75/76B | €471 | €793 | +€322 | +68.3% |
| Recurring financial income | 75 | €471 | €793 | +€322 | +68.3% |
| Financial charges | 65/66B | €205 | €752 | +€547 | +267% |
| Recurring financial charges | 65 | €205 | €752 | +€547 | +267% |
| Profit (loss) for the period before taxes | 9903 | €26,280 | €25,976 | -€304 | -1.2% |
| Income taxes | 67/77 | €7,597 | €8,170 | +€573 | +7.5% |
| Profit (loss) for the period | 9904 | €18,683 | €17,806 | -€877 | -4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,683 | €17,806 | -€877 | -4.7% |
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 27 October 2026 via checked.be.