Bouwonderneming Dave Carpels: what changed
What changed
Bouwonderneming Dave Carpels
NACE 41.001, General construction of residential buildings
filed annual accounts (NBB)
Net result for the year
€5,359
2024 · €23,528-€18,170
Equity
€7,135
2024 · €1,776+€5,359
Cash
€45,189
2024 · €83,391-€38,202
Balance sheet total
€510,122
2024 · €538,088-€27,966
Largest movements
Assets
- Tangible fixed assets -€41,535
down €41,535 (-11.5%), from €360,799 to €319,264
of which Leasing and similar rights: -€35,399
- Receivables within one year +€41,353
up €41,353 (+75.0%), from €55,170 to €96,523
of which Trade receivables: +€35,193
- Cash -€38,202
down €38,202 (-45.8%), from €83,391 to €45,189
mainly Receivables within one year (-€41,353) and Debts after one year (-€32,736)
- Deferred charges and accrued income +€7,918
up €7,918 (+90.7%), from €8,728 to €16,646
- Stocks and contracts +€7,500
new in 2025: €7,500
Equity and liabilities
- Debts after one year -€32,736
down €32,736 (-11.6%), from €281,309 to €248,573
- Other debts -€19,962
down €19,962 (-11.0%), from €181,954 to €161,992
- Trade debts +€19,200
up €19,200 (+89.7%), from €21,407 to €40,607
Income statement
- Gross operating margin -€14,149
down €14,149 (-3.7%), from €379,663 to €365,514
- Depreciation +€6,385
up €6,385 (+12.2%), from €52,401 to €58,786
- Staff costs -€3,863
down €3,863 (-1.3%), from €290,321 to €286,458
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.
Result 2024
€23,528
Gross operating margin
-€14,149
Staff costs
+€3,863
Depreciation
-€6,385
Other operating charges
-€290
Financial income
-€175
Financial charges
+€87
Taxes
-€1,121
Result 2025
€5,359
raises the resultlowers the result
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.
From operations
+€8,683
Investment
-€12,250
Financing
-€34,635
Cash 2024
€83,391
From operations (derived)
+€8,683
Net result for the year
+€5,359
Depreciation
+€58,786
Stocks and contracts
-€7,500
Receivables within one year
-€41,353
Deferred charges and accrued income
-€7,918
Trade debts
+€19,200
Tax, wage and social debts
+€2,059
Other debts
-€19,962
Accrued charges and deferred income
+€12
Investment (derived)
-€12,250
Investment in fixed assets (net)
-€12,250
Financing
-€34,635
Debts after one year
-€32,736
Current portion of long-term debt
-€1,899
Cash 2025
€45,189
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €538,088 | €510,122 | -€27,966 | -5.2% |
| Fixed assets | 21/28 | €390,799 | €344,264 | -€46,535 | -11.9% |
| Intangible fixed assets | 21 | €30,000 | €25,000 | -€5,000 | -16.7% |
| Tangible fixed assets | 22/27 | €360,799 | €319,264 | -€41,535 | -11.5% |
| Plant, machinery and equipment | 23 | €7,960 | €2,536 | -€5,424 | -68.1% |
| Furniture and vehicles | 24 | €33,862 | €33,150 | -€712 | -2.1% |
| Leasing and similar rights | 25 | €318,978 | €283,579 | -€35,399 | -11.1% |
| Current assets | 29/58 | €147,289 | €165,858 | +€18,569 | +12.6% |
| Stocks and contracts in progress | 3 | - | €7,500 | +€7,500 | |
| Contracts in progress | 37 | - | €7,500 | +€7,500 | |
| Amounts receivable within one year | 40/41 | €55,170 | €96,523 | +€41,353 | +75.0% |
| Trade receivables | 40 | €37,648 | €72,840 | +€35,193 | +93.5% |
| Other amounts receivable | 41 | €17,522 | €23,683 | +€6,161 | +35.2% |
| Cash at bank and in hand | 54/58 | €83,391 | €45,189 | -€38,202 | -45.8% |
| Deferred charges and accrued income | 490/1 | €8,728 | €16,646 | +€7,918 | +90.7% |
| Total equity and liabilities | 10/49 | €538,088 | €510,122 | -€27,966 | -5.2% |
| Equity | 10/15 | €1,776 | €7,135 | +€5,359 | +302% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €776 | €6,135 | +€5,359 | +691% |
| Distributable reserves | 133 | €776 | €6,135 | +€5,359 | +691% |
| Amounts payable | 17/49 | €536,312 | €502,988 | -€33,325 | -6.2% |
| Amounts payable after more than one year | 17 | €281,309 | €248,573 | -€32,736 | -11.6% |
| Financial debts | 170/4 | €281,309 | €248,573 | -€32,736 | -11.6% |
| Amounts payable within one year | 42/48 | €254,616 | €254,014 | -€602 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | €42,393 | €40,494 | -€1,899 | -4.5% |
| Trade debts | 44 | €21,407 | €40,607 | +€19,200 | +89.7% |
| Suppliers | 440/4 | €21,407 | €40,607 | +€19,200 | +89.7% |
| Taxes, remuneration and social security | 45 | €8,862 | €10,921 | +€2,059 | +23.2% |
| Taxes | 450/3 | €8,188 | €8,188 | = | 0.0% |
| Remuneration and social security | 454/9 | €674 | €2,733 | +€2,059 | +305% |
| Other amounts payable | 47/48 | €181,954 | €161,992 | -€19,962 | -11.0% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Remuneration, social security and pensions | 62 | €290,321 | €286,458 | -€3,863 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,401 | €58,786 | +€6,385 | +12.2% |
| Other operating charges | 640/8 | €1,713 | €2,003 | +€290 | +16.9% |
| Gross operating margin | 9900 | €379,663 | €365,514 | -€14,149 | -3.7% |
| Operating profit (loss) | 9901 | €35,228 | €18,268 | -€16,960 | -48.1% |
| Financial income | 75/76B | €2,730 | €2,554 | -€175 | -6.4% |
| Recurring financial income | 75 | €2,730 | €2,554 | -€175 | -6.4% |
| Financial charges | 65/66B | €14,429 | €14,342 | -€87 | -0.6% |
| Recurring financial charges | 65 | €14,429 | €14,342 | -€87 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | €23,528 | €6,480 | -€17,049 | -72.5% |
| Income taxes | 67/77 | - | €1,121 | +€1,121 | |
| Profit (loss) for the period | 9904 | €23,528 | €5,359 | -€18,170 | -77.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,528 | €5,359 | -€18,170 | -77.2% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.