BNB 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.
BNB DAKWERKEN
Largest movements
- Cash -€11,090
down €11,090 (-45.6%), from €24,313 to €13,223
mainly Trade debts (-€11,282) and Receivables within one year (-€9,360)
- Receivables within one year +€9,360
up €9,360 (+89.0%), from €10,516 to €19,876
of which Other amounts receivable: +€13,811
- Tangible fixed assets -€1,653
down €1,653 (-28.6%), from €5,785 to €4,132
- Deferred charges and accrued income +€995
up €995 (+1,978%), from €50 to €1,046
- Trade debts -€11,282
down €11,282 (-90.2%), from €12,513 to €1,231
- Profit (loss) carried forward +€6,985
up €6,985 (+32.0%), from €21,849 to €28,834
- Tax, wage and social debts +€3,811
new in 2025: €3,811
- Other debts -€1,902
no longer reported in 2025 (was €1,902)
- Gross operating margin -€11,632
down €11,632 (-41.7%), from €27,865 to €16,233
- Taxes +€5,024
new in 2025: €5,024
- Other operating charges -€1,899
down €1,899 (-88.2%), from €2,153 to €254
- Financial charges +€1,532
up €1,532 (+195%), from €785 to €2,317
- Depreciation -€826
down €826 (-33.3%), from €2,479 to €1,653
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 | €40,664 | €38,277 | -€2,388 | -5.9% |
| Fixed assets | 21/28 | €5,785 | €4,132 | -€1,653 | -28.6% |
| Tangible fixed assets | 22/27 | €5,785 | €4,132 | -€1,653 | -28.6% |
| Furniture and vehicles | 24 | €5,785 | €4,132 | -€1,653 | -28.6% |
| Current assets | 29/58 | €34,879 | €34,145 | -€735 | -2.1% |
| Amounts receivable within one year | 40/41 | €10,516 | €19,876 | +€9,360 | +89.0% |
| Trade receivables | 40 | €4,451 | - | -€4,451 | |
| Other amounts receivable | 41 | €6,065 | €19,876 | +€13,811 | +228% |
| Cash at bank and in hand | 54/58 | €24,313 | €13,223 | -€11,090 | -45.6% |
| Deferred charges and accrued income | 490/1 | €50 | €1,046 | +€995 | +1,978% |
| Total equity and liabilities | 10/49 | €40,664 | €38,277 | -€2,388 | -5.9% |
| Equity | 10/15 | €26,249 | €33,234 | +€6,985 | +26.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Contributions outside capital | 11 | €4,000 | €4,000 | = | 0.0% |
| Other | 1109/19 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €400 | €400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €400 | €400 | = | 0.0% |
| Reserves not available under the articles | 1311 | €400 | €400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,849 | €28,834 | +€6,985 | +32.0% |
| Amounts payable | 17/49 | €14,415 | €5,042 | -€9,373 | -65.0% |
| Amounts payable within one year | 42/48 | €14,415 | €5,042 | -€9,373 | -65.0% |
| Trade debts | 44 | €12,513 | €1,231 | -€11,282 | -90.2% |
| Suppliers | 440/4 | €12,513 | €1,231 | -€11,282 | -90.2% |
| Taxes, remuneration and social security | 45 | - | €3,811 | +€3,811 | |
| Remuneration and social security | 454/9 | - | €3,811 | +€3,811 | |
| Other amounts payable | 47/48 | €1,902 | - | -€1,902 | |
| Remuneration, social security and pensions | 62 | €198 | - | -€198 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,479 | €1,653 | -€826 | -33.3% |
| Other operating charges | 640/8 | €2,153 | €254 | -€1,899 | -88.2% |
| Gross operating margin | 9900 | €27,865 | €16,233 | -€11,632 | -41.7% |
| Operating profit (loss) | 9901 | €23,034 | €14,326 | -€8,708 | -37.8% |
| Financial charges | 65/66B | €785 | €2,317 | +€1,532 | +195% |
| Recurring financial charges | 65 | €785 | €2,317 | +€1,532 | +195% |
| Profit (loss) for the period before taxes | 9903 | €22,249 | €12,009 | -€10,240 | -46.0% |
| Income taxes | 67/77 | - | €5,024 | +€5,024 | |
| Profit (loss) for the period | 9904 | €22,249 | €6,985 | -€15,264 | -68.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,249 | €6,985 | -€15,264 | -68.6% |
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 14 October 2026 via checked.be.