BMD 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.
BMD DAKWERKEN
Largest movements
- Tangible fixed assets -€50,653
down €50,653 (-31.2%), from €162,350 to €111,696
of which Furniture and vehicles: -€49,394
- Receivables within one year +€23,948
up €23,948 (+36.7%), from €65,274 to €89,222
of which Trade receivables: +€22,471
- Cash -€23,345
down €23,345 (-52.7%), from €44,262 to €20,918
mainly Trade debts (-€24,290) and Receivables within one year (-€23,948)
- Deferred charges and accrued income -€5,929
no longer reported in 2025 (was €5,929)
- Trade debts -€24,290
down €24,290 (-36.1%), from €67,363 to €43,073
- Tax, wage and social debts -€20,769
down €20,769 (-98.7%), from €21,052 to €283
of which Taxes: -€12,488
- Debts after one year -€19,365
down €19,365 (-20.0%), from €97,063 to €77,698
- Profit (loss) carried forward +€8,983
up €8,983 (+61.4%), from -€14,634 to -€5,651
- Gross operating margin +€66,788
up €66,788 (+118.7%), from €56,249 to €123,036
- Other operating charges +€62,503
up €62,503 (+1501.4%), from €4,163 to €66,666
- Staff costs -€48,995
down €48,995 (-100.0%), from €48,995 to €0
- Financial income +€19,049
up €19,049 (+9657.0%), from €197 to €19,247
of which Non-recurring financial income: +€17,647
- Taxes +€5,913
up €5,913, from -€5,689 to €224
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.
Cash bridge derived
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 | €308,504 | €251,388 | -€57,116 | -18.5% |
| Fixed assets | 21/28 | €173,040 | €123,749 | -€49,291 | -28.5% |
| Intangible fixed assets | 21 | - | €1,362 | +€1,362 | |
| Tangible fixed assets | 22/27 | €162,350 | €111,696 | -€50,653 | -31.2% |
| Plant, machinery and equipment | 23 | €19,440 | €18,181 | -€1,259 | -6.5% |
| Furniture and vehicles | 24 | €142,910 | €93,516 | -€49,394 | -34.6% |
| Financial fixed assets | 28 | €10,690 | €10,690 | = | 0.0% |
| Current assets | 29/58 | €135,465 | €127,639 | -€7,825 | -5.8% |
| Stocks and contracts in progress | 3 | €20,000 | €17,500 | -€2,500 | -12.5% |
| Stocks | 30/36 | €20,000 | €17,500 | -€2,500 | -12.5% |
| Amounts receivable within one year | 40/41 | €65,274 | €89,222 | +€23,948 | +36.7% |
| Trade receivables | 40 | €47,545 | €70,016 | +€22,471 | +47.3% |
| Other amounts receivable | 41 | €17,728 | €19,205 | +€1,477 | +8.3% |
| Cash at bank and in hand | 54/58 | €44,262 | €20,918 | -€23,345 | -52.7% |
| Deferred charges and accrued income | 490/1 | €5,929 | - | -€5,929 | |
| Total equity and liabilities | 10/49 | €308,504 | €251,388 | -€57,116 | -18.5% |
| Equity | 10/15 | €82,162 | €91,145 | +€8,983 | +10.9% |
| Contributions | 10/11 | €17,400 | €17,400 | = | 0.0% |
| Reserves | 13 | €79,396 | €79,396 | = | 0.0% |
| Distributable reserves | 133 | €79,396 | €79,396 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,634 | -€5,651 | +€8,983 | +61.4% |
| Amounts payable | 17/49 | €226,342 | €160,243 | -€66,099 | -29.2% |
| Amounts payable after more than one year | 17 | €97,063 | €77,698 | -€19,365 | -20.0% |
| Financial debts | 170/4 | €97,063 | €77,698 | -€19,365 | -20.0% |
| Amounts payable within one year | 42/48 | €128,615 | €82,546 | -€46,069 | -35.8% |
| Current portion of amounts payable after more than one year | 42 | €33,421 | €32,526 | -€895 | -2.7% |
| Trade debts | 44 | €67,363 | €43,073 | -€24,290 | -36.1% |
| Suppliers | 440/4 | €67,363 | €43,073 | -€24,290 | -36.1% |
| Advances received on contracts in progress | 46 | - | €1,505 | +€1,505 | |
| Taxes, remuneration and social security | 45 | €21,052 | €283 | -€20,769 | -98.7% |
| Taxes | 450/3 | €12,771 | €283 | -€12,488 | -97.8% |
| Remuneration and social security | 454/9 | €8,281 | €0 | -€8,281 | -100.0% |
| Other amounts payable | 47/48 | €6,778 | €5,159 | -€1,620 | -23.9% |
| Accrued charges and deferred income | 492/3 | €664 | - | -€664 | |
| Remuneration, social security and pensions | 62 | €48,995 | €0 | -€48,995 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,534 | €62,527 | -€5,007 | -7.4% |
| Other operating charges | 640/8 | €4,163 | €66,666 | +€62,503 | +1501.4% |
| Gross operating margin | 9900 | €56,249 | €123,036 | +€66,788 | +118.7% |
| Operating profit (loss) | 9901 | -€64,443 | -€6,157 | +€58,286 | +90.4% |
| Financial income | 75/76B | €197 | €19,247 | +€19,049 | +9657.0% |
| Recurring financial income | 75 | €197 | €1,600 | +€1,402 | +710.9% |
| Non-recurring financial income | 76B | - | €17,647 | +€17,647 | |
| Financial charges | 65/66B | €6,707 | €3,883 | -€2,824 | -42.1% |
| Recurring financial charges | 65 | €6,707 | €3,883 | -€2,824 | -42.1% |
| Profit (loss) for the period before taxes | 9903 | -€70,953 | €9,207 | +€80,160 | |
| Income taxes | 67/77 | -€5,689 | €224 | +€5,913 | |
| Profit (loss) for the period | 9904 | -€65,264 | €8,983 | +€74,247 | |
| Profit (loss) for the period to be appropriated | 9905 | -€65,264 | €8,983 | +€74,247 |
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 11 October 2026 via checked.be.