Bouwonderneming Daeleman Christoph: what changed
Bouwonderneming Daeleman Christoph
Largest movements
- Stocks and contracts +€23,100
up €23,100 (+175%), from €13,171 to €36,271
of which Contracts in progress: +€21,000
- Receivables within one year +€17,230
up €17,230 (+3,777%), from €456 to €17,686
- Cash -€8,289
down €8,289 (-6.8%), from €121,308 to €113,019
mainly Stocks and contracts (-€23,100) and Receivables within one year (-€17,230)
- Tangible fixed assets -€7,837
down €7,837 (-20.8%), from €37,766 to €29,929
of which Furniture and vehicles: -€6,304
- Reserves +€25,000
up €25,000 (+44.7%), from €55,972 to €80,972
- Trade debts +€16,897
up €16,897 (+115%), from €14,675 to €31,572
- Tax, wage and social debts -€5,975
down €5,975 (-64.5%), from €9,260 to €3,285
- Other debts -€5,957
down €5,957 (-27.8%), from €21,455 to €15,498
- Debts after one year -€5,873
down €5,873 (-27.2%), from €21,617 to €15,744
- Gross operating margin -€8,589
down €8,589 (-15.3%), from €55,987 to €47,397
- Depreciation -€1,723
down €1,723 (-16.2%), from €10,646 to €8,922
- Taxes -€987
down €987 (-7.7%), from €12,816 to €11,829
- Financial charges -€925
down €925 (-49.1%), from €1,885 to €959
- Write-downs -€744
no longer reported in 2025 (was €744)
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 | €173,153 | €197,067 | +€23,914 | +13.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €37,766 | €29,929 | -€7,837 | -20.8% |
| Tangible fixed assets | 22/27 | €37,766 | €29,929 | -€7,837 | -20.8% |
| Land and buildings | 22 | €600 | €450 | -€150 | -25.0% |
| Plant, machinery and equipment | 23 | €6,106 | €4,723 | -€1,383 | -22.6% |
| Furniture and vehicles | 24 | €31,060 | €24,756 | -€6,304 | -20.3% |
| Current assets | 29/58 | €135,387 | €167,138 | +€31,751 | +23.5% |
| Stocks and contracts in progress | 3 | €13,171 | €36,271 | +€23,100 | +175% |
| Stocks | 30/36 | €13,171 | €15,271 | +€2,100 | +15.9% |
| Contracts in progress | 37 | - | €21,000 | +€21,000 | |
| Amounts receivable within one year | 40/41 | €456 | €17,686 | +€17,230 | +3,777% |
| Trade receivables | 40 | €456 | €17,686 | +€17,230 | +3,777% |
| Cash at bank and in hand | 54/58 | €121,308 | €113,019 | -€8,289 | -6.8% |
| Deferred charges and accrued income | 490/1 | €451 | €161 | -€290 | -64.3% |
| Total equity and liabilities | 10/49 | €173,153 | €197,067 | +€23,914 | +13.8% |
| Equity | 10/15 | €100,502 | €125,648 | +€25,145 | +25.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €55,972 | €80,972 | +€25,000 | +44.7% |
| Distributable reserves | 133 | €55,972 | €80,972 | +€25,000 | +44.7% |
| Profit (loss) carried forward | 14 | €24,530 | €24,675 | +€145 | +0.6% |
| Amounts payable | 17/49 | €72,650 | €71,419 | -€1,231 | -1.7% |
| Amounts payable after more than one year | 17 | €21,617 | €15,744 | -€5,873 | -27.2% |
| Financial debts | 170/4 | €21,617 | €15,744 | -€5,873 | -27.2% |
| Amounts payable within one year | 42/48 | €51,034 | €55,675 | +€4,642 | +9.1% |
| Current portion of amounts payable after more than one year | 42 | €5,644 | €5,321 | -€324 | -5.7% |
| Trade debts | 44 | €14,675 | €31,572 | +€16,897 | +115% |
| Suppliers | 440/4 | €14,675 | €31,572 | +€16,897 | +115% |
| Taxes, remuneration and social security | 45 | €9,260 | €3,285 | -€5,975 | -64.5% |
| Taxes | 450/3 | €9,260 | €3,285 | -€5,975 | -64.5% |
| Other amounts payable | 47/48 | €21,455 | €15,498 | -€5,957 | -27.8% |
| Non-recurring operating income | 76A | €2,911 | - | -€2,911 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,646 | €8,922 | -€1,723 | -16.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €744 | - | -€744 | |
| Other operating charges | 640/8 | €708 | €730 | +€22 | +3.0% |
| Non-recurring operating charges | 66A | - | €350 | +€350 | |
| Gross operating margin | 9900 | €55,987 | €47,397 | -€8,589 | -15.3% |
| Operating profit (loss) | 9901 | €43,889 | €37,396 | -€6,494 | -14.8% |
| Financial income | 75/76B | €614 | €538 | -€76 | -12.4% |
| Recurring financial income | 75 | €614 | €538 | -€76 | -12.4% |
| Financial charges | 65/66B | €1,885 | €959 | -€925 | -49.1% |
| Recurring financial charges | 65 | €1,885 | €959 | -€925 | -49.1% |
| Profit (loss) for the period before taxes | 9903 | €42,618 | €36,974 | -€5,644 | -13.2% |
| Income taxes | 67/77 | €12,816 | €11,829 | -€987 | -7.7% |
| Profit (loss) for the period | 9904 | €29,803 | €25,145 | -€4,657 | -15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €29,803 | €25,145 | -€4,657 | -15.6% |
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 6 November 2026 via checked.be.