BM 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.
BM DAKWERKEN
Largest movements
- Stocks and contracts +€36,354
new in 2025: €36,354
- Cash +€26,989
up €26,989 (+19.0%), from €141,910 to €168,900
mainly Net result for the year (+€52,547) and Other debts (+€3,546)
- Receivables within one year -€2,476
down €2,476 (-32.9%), from €7,524 to €5,049
of which Trade receivables: -€3,937
- Reserves +€52,547
up €52,547 (+37.9%), from €138,764 to €191,311
- Other debts +€3,546
up €3,546 (+63.2%), from €5,612 to €9,158
- Trade debts +€3,043
up €3,043 (+143%), from €2,133 to €5,176
- Gross operating margin -€21,337
down €21,337 (-22.1%), from €96,678 to €75,341
- Taxes -€11,804
down €11,804 (-39.2%), from €30,083 to €18,280
- Financial charges +€1,928
up €1,928 (+186%), from €1,036 to €2,964
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 | €153,593 | €212,728 | +€59,136 | +38.5% |
| Fixed assets | 21/28 | €2,162 | €1,029 | -€1,132 | -52.4% |
| Tangible fixed assets | 22/27 | €2,162 | €1,029 | -€1,132 | -52.4% |
| Plant, machinery and equipment | 23 | €152 | €0 | -€152 | -100% |
| Furniture and vehicles | 24 | €2,009 | €1,029 | -€980 | -48.8% |
| Current assets | 29/58 | €151,431 | €211,699 | +€60,268 | +39.8% |
| Stocks and contracts in progress | 3 | - | €36,354 | +€36,354 | |
| Contracts in progress | 37 | - | €36,354 | +€36,354 | |
| Amounts receivable within one year | 40/41 | €7,524 | €5,049 | -€2,476 | -32.9% |
| Trade receivables | 40 | €3,937 | €0 | -€3,937 | -100% |
| Other amounts receivable | 41 | €3,587 | €5,049 | +€1,461 | +40.7% |
| Cash at bank and in hand | 54/58 | €141,910 | €168,900 | +€26,989 | +19.0% |
| Deferred charges and accrued income | 490/1 | €1,997 | €1,397 | -€600 | -30.0% |
| Total equity and liabilities | 10/49 | €153,593 | €212,728 | +€59,136 | +38.5% |
| Equity | 10/15 | €143,764 | €196,311 | +€52,547 | +36.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €138,764 | €191,311 | +€52,547 | +37.9% |
| Distributable reserves | 133 | €138,764 | €191,311 | +€52,547 | +37.9% |
| Amounts payable | 17/49 | €9,829 | €16,418 | +€6,589 | +67.0% |
| Amounts payable within one year | 42/48 | €9,829 | €16,418 | +€6,589 | +67.0% |
| Trade debts | 44 | €2,133 | €5,176 | +€3,043 | +143% |
| Suppliers | 440/4 | €2,133 | €5,176 | +€3,043 | +143% |
| Taxes, remuneration and social security | 45 | €2,083 | €2,083 | = | 0.0% |
| Taxes | 450/3 | €2,083 | €2,083 | = | 0.0% |
| Other amounts payable | 47/48 | €5,612 | €9,158 | +€3,546 | +63.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,605 | €1,132 | -€473 | -29.4% |
| Other operating charges | 640/8 | €551 | €457 | -€95 | -17.2% |
| Gross operating margin | 9900 | €96,678 | €75,341 | -€21,337 | -22.1% |
| Operating profit (loss) | 9901 | €94,522 | €73,752 | -€20,770 | -22.0% |
| Financial income | 75/76B | €0 | €39 | +€38 | +12,400% |
| Recurring financial income | 75 | €0 | €39 | +€38 | +12,400% |
| Financial charges | 65/66B | €1,036 | €2,964 | +€1,928 | +186% |
| Recurring financial charges | 65 | €1,036 | €2,964 | +€1,928 | +186% |
| Profit (loss) for the period before taxes | 9903 | €93,486 | €70,826 | -€22,660 | -24.2% |
| Income taxes | 67/77 | €30,083 | €18,280 | -€11,804 | -39.2% |
| Profit (loss) for the period | 9904 | €63,403 | €52,547 | -€10,856 | -17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €63,403 | €52,547 | -€10,856 | -17.1% |
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 18 October 2026 via checked.be.