Class 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.
Class dakwerken
Largest movements
- Receivables within one year +€84,466
up €84,466 (+252%), from €33,469 to €117,935
of which Trade receivables: +€64,121
- Tangible fixed assets -€20,857
down €20,857 (-39.6%), from €52,680 to €31,823
of which Furniture and vehicles: -€17,711
- Cash -€15,310
down €15,310 (-81.7%), from €18,745 to €3,436
mainly Receivables within one year (-€84,466) and Debts after one year (-€23,470)
- Trade debts +€66,446
up €66,446 (+400%), from €16,598 to €83,045
- Debts after one year -€23,470
down €23,470 (-12.1%), from €193,189 to €169,719
- Reserves +€13,381
up €13,381 (+5.5%), from €243,314 to €256,696
- Current portion of long-term debt -€12,362
down €12,362 (-30.2%), from €40,894 to €28,532
- Other debts +€8,788
up €8,788 (+35.7%), from €24,600 to €33,388
- Gross operating margin -€91,703
down €91,703 (-35.8%), from €256,355 to €164,652
- Staff costs -€45,625
down €45,625 (-29.5%), from €154,583 to €108,958
- Taxes -€11,235
down €11,235 (-66.1%), from €17,009 to €5,774
- Depreciation +€2,655
up €2,655 (+14.6%), from €18,202 to €20,857
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 | €562,374 | €613,233 | +€50,859 | +9.0% |
| Fixed assets | 21/28 | €502,680 | €481,823 | -€20,857 | -4.1% |
| Tangible fixed assets | 22/27 | €52,680 | €31,823 | -€20,857 | -39.6% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €2,735 | €1,122 | -€1,613 | -59.0% |
| Furniture and vehicles | 24 | €35,616 | €17,905 | -€17,711 | -49.7% |
| Other tangible fixed assets | 26 | €14,329 | €12,796 | -€1,533 | -10.7% |
| Financial fixed assets | 28 | €450,000 | €450,000 | = | 0.0% |
| Current assets | 29/58 | €59,694 | €131,410 | +€71,716 | +120% |
| Stocks and contracts in progress | 3 | €2,189 | €2,189 | = | 0.0% |
| Stocks | 30/36 | €2,189 | €2,189 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €33,469 | €117,935 | +€84,466 | +252% |
| Trade receivables | 40 | €2,740 | €66,860 | +€64,121 | +2,340% |
| Other amounts receivable | 41 | €30,729 | €51,075 | +€20,346 | +66.2% |
| Cash at bank and in hand | 54/58 | €18,745 | €3,436 | -€15,310 | -81.7% |
| Deferred charges and accrued income | 490/1 | €5,291 | €7,851 | +€2,560 | +48.4% |
| Total equity and liabilities | 10/49 | €562,374 | €613,233 | +€50,859 | +9.0% |
| Equity | 10/15 | €249,514 | €262,896 | +€13,381 | +5.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €243,314 | €256,696 | +€13,381 | +5.5% |
| Distributable reserves | 133 | €243,314 | €256,696 | +€13,381 | +5.5% |
| Amounts payable | 17/49 | €312,860 | €350,337 | +€37,477 | +12.0% |
| Amounts payable after more than one year | 17 | €193,189 | €169,719 | -€23,470 | -12.1% |
| Financial debts | 170/4 | €193,189 | €169,719 | -€23,470 | -12.1% |
| Amounts payable within one year | 42/48 | €119,671 | €178,429 | +€58,758 | +49.1% |
| Current portion of amounts payable after more than one year | 42 | €40,894 | €28,532 | -€12,362 | -30.2% |
| Trade debts | 44 | €16,598 | €83,045 | +€66,446 | +400% |
| Suppliers | 440/4 | €16,598 | €83,045 | +€66,446 | +400% |
| Advances received on contracts in progress | 46 | - | €3,107 | +€3,107 | |
| Taxes, remuneration and social security | 45 | €37,579 | €30,358 | -€7,220 | -19.2% |
| Taxes | 450/3 | €28,992 | €8,281 | -€20,711 | -71.4% |
| Remuneration and social security | 454/9 | €8,587 | €22,077 | +€13,490 | +157% |
| Other amounts payable | 47/48 | €24,600 | €33,388 | +€8,788 | +35.7% |
| Accrued charges and deferred income | 492/3 | - | €2,189 | +€2,189 | |
| Non-recurring operating income | 76A | - | €826 | +€826 | |
| Remuneration, social security and pensions | 62 | €154,583 | €108,958 | -€45,625 | -29.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,202 | €20,857 | +€2,655 | +14.6% |
| Other operating charges | 640/8 | €3,590 | €5,045 | +€1,456 | +40.6% |
| Gross operating margin | 9900 | €256,355 | €164,652 | -€91,703 | -35.8% |
| Operating profit (loss) | 9901 | €79,980 | €29,792 | -€50,188 | -62.8% |
| Financial income | 75/76B | €1,480 | €1,086 | -€394 | -26.6% |
| Recurring financial income | 75 | €1,480 | €1,086 | -€394 | -26.6% |
| Financial charges | 65/66B | €14,195 | €11,722 | -€2,473 | -17.4% |
| Recurring financial charges | 65 | €14,195 | €11,722 | -€2,473 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €67,265 | €19,156 | -€48,110 | -71.5% |
| Income taxes | 67/77 | €17,009 | €5,774 | -€11,235 | -66.1% |
| Profit (loss) for the period | 9904 | €50,256 | €13,381 | -€36,875 | -73.4% |
| Profit (loss) for the period to be appropriated | 9905 | €50,256 | €13,381 | -€36,875 | -73.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.