BC-Dakwerken: what changed
BC-Dakwerken
Largest movements
- Receivables within one year +€87,288
up €87,288 (+144%), from €60,466 to €147,754
of which Trade receivables: +€83,926
- Cash -€20,220
down €20,220 (-42.8%), from €47,266 to €27,046
mainly Receivables within one year (-€87,288) and Net result for the year (-€17,693)
- Stocks and contracts +€4,987
new in 2025: €4,987
- Deferred charges and accrued income +€3,684
up €3,684 (+343%), from €1,074 to €4,757
- Tangible fixed assets -€2,882
down €2,882 (-30.2%), from €9,535 to €6,653
of which Plant, machinery and equipment: -€2,118
- Trade debts +€91,658
up €91,658 (+2,111%), from €4,342 to €96,000
- Profit (loss) carried forward -€17,693
new in 2025: -€17,693
- Tax, wage and social debts -€2,970
down €2,970 (-20.5%), from €14,515 to €11,544
of which Taxes: -€8,045
- Gross operating margin -€35,907
down €35,907 (-83.0%), from €43,266 to €7,359
- Taxes -€5,239
no longer reported in 2025 (was €5,239)
- Staff costs -€4,045
down €4,045 (-18.3%), from €22,097 to €18,052
- Other operating charges +€896
up €896 (+144%), from €624 to €1,519
- Depreciation +€826
up €826 (+40.1%), from €2,056 to €2,882
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €118,543 | €191,399 | +€72,856 | +61.5% |
| Fixed assets | 21/28 | €9,737 | €6,855 | -€2,882 | -29.6% |
| Tangible fixed assets | 22/27 | €9,535 | €6,653 | -€2,882 | -30.2% |
| Plant, machinery and equipment | 23 | €7,426 | €5,308 | -€2,118 | -28.5% |
| Furniture and vehicles | 24 | €2,109 | €1,346 | -€764 | -36.2% |
| Financial fixed assets | 28 | €202 | €202 | = | 0.0% |
| Current assets | 29/58 | €108,806 | €184,544 | +€75,738 | +69.6% |
| Stocks and contracts in progress | 3 | - | €4,987 | +€4,987 | |
| Stocks | 30/36 | - | €4,987 | +€4,987 | |
| Amounts receivable within one year | 40/41 | €60,466 | €147,754 | +€87,288 | +144% |
| Trade receivables | 40 | €55,162 | €139,088 | +€83,926 | +152% |
| Other amounts receivable | 41 | €5,304 | €8,666 | +€3,361 | +63.4% |
| Cash at bank and in hand | 54/58 | €47,266 | €27,046 | -€20,220 | -42.8% |
| Deferred charges and accrued income | 490/1 | €1,074 | €4,757 | +€3,684 | +343% |
| Total equity and liabilities | 10/49 | €118,543 | €191,399 | +€72,856 | +61.5% |
| Equity | 10/15 | €64,800 | €47,108 | -€17,693 | -27.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €62,300 | €62,300 | = | 0.0% |
| Distributable reserves | 133 | €62,300 | €62,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€17,693 | -€17,693 | |
| Amounts payable | 17/49 | €53,743 | €144,292 | +€90,549 | +168% |
| Amounts payable within one year | 42/48 | €53,584 | €144,043 | +€90,459 | +169% |
| Trade debts | 44 | €4,342 | €96,000 | +€91,658 | +2,111% |
| Suppliers | 440/4 | €4,342 | €96,000 | +€91,658 | +2,111% |
| Taxes, remuneration and social security | 45 | €14,515 | €11,544 | -€2,970 | -20.5% |
| Taxes | 450/3 | €14,515 | €6,469 | -€8,045 | -55.4% |
| Remuneration and social security | 454/9 | - | €5,075 | +€5,075 | |
| Other amounts payable | 47/48 | €34,728 | €36,499 | +€1,771 | +5.1% |
| Accrued charges and deferred income | 492/3 | €159 | €248 | +€89 | +56.3% |
| Remuneration, social security and pensions | 62 | €22,097 | €18,052 | -€4,045 | -18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,056 | €2,882 | +€826 | +40.1% |
| Other operating charges | 640/8 | €624 | €1,519 | +€896 | +144% |
| Non-recurring operating charges | 66A | €336 | - | -€336 | |
| Gross operating margin | 9900 | €43,266 | €7,359 | -€35,907 | -83.0% |
| Operating profit (loss) | 9901 | €18,154 | -€15,094 | -€33,248 | |
| Financial income | 75/76B | €390 | €1 | -€389 | -99.7% |
| Recurring financial income | 75 | €390 | €1 | -€389 | -99.7% |
| Financial charges | 65/66B | €2,706 | €2,599 | -€107 | -3.9% |
| Recurring financial charges | 65 | €2,706 | €2,599 | -€107 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €15,838 | -€17,693 | -€33,531 | |
| Income taxes | 67/77 | €5,239 | - | -€5,239 | |
| Profit (loss) for the period | 9904 | €10,599 | -€17,693 | -€28,291 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,599 | -€17,693 | -€28,291 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.