D & C DAKWERKEN: what changed
What changed
D & C DAKWERKEN
NACE 43.410, Roofing work
filed annual accounts (NBB)
Net result for the year
€52,216
2024 · €22,173+€30,043
Equity
€190,396
2024 · €161,217+€29,179
Cash
€137,838
2024 · €59,912+€77,926
Balance sheet total
€776,138
2024 · €663,719+€112,419
Largest movements
Assets
- Cash +€77,926
up €77,926 (+130%), from €59,912 to €137,838
mainly Trade debts (+€86,038) and Depreciation (+€66,326)
- Receivables within one year +€54,418
up €54,418 (+53.9%), from €100,935 to €155,353
of which Trade receivables: +€79,462
- Tangible fixed assets -€23,600
down €23,600 (-4.9%), from €477,087 to €453,487
of which Furniture and vehicles: -€76,435
Equity and liabilities
- Trade debts +€86,038
up €86,038 (+178%), from €48,391 to €134,429
- Reserves +€29,179
up €29,179 (+20.5%), from €142,617 to €171,796
- Debts after one year -€16,079
down €16,079 (-4.5%), from €359,269 to €343,190
- Other debts +€11,314
up €11,314 (+77.1%), from €14,675 to €25,990
- Tax, wage and social debts +€8,319
up €8,319 (+170%), from €4,880 to €13,199
of which Taxes: +€7,420
Income statement
- Gross operating margin +€83,166
up €83,166 (+36.7%), from €226,628 to €309,794
- Taxes +€18,230
up €18,230 (+213%), from €8,553 to €26,783
- Staff costs +€10,102
up €10,102 (+8.6%), from €117,755 to €127,856
- Depreciation +€10,088
up €10,088 (+17.9%), from €56,237 to €66,326
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
€22,173
Gross operating margin
+€83,166
Staff costs
-€10,102
Depreciation
-€10,088
Other operating charges
-€239
Other operating items
-€13,605
Financial income
-€14
Financial charges
-€844
Taxes
-€18,230
Result 2025
€52,216
raises the resultlowers the resultnot broken down further in the accounts
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
+€166,120
Investment
-€42,726
Financing
-€45,468
Cash 2024
€59,912
From operations (derived)
+€166,120
Net result for the year
+€52,216
Depreciation
+€66,326
Stocks and contracts
+€488
Receivables within one year
-€54,418
Deferred charges and accrued income
-€4,162
Trade debts
+€86,038
Tax, wage and social debts
+€8,319
Other debts
+€11,314
Investment (derived)
-€42,726
Investment in fixed assets (net)
-€42,726
Financing
-€45,468
Debts after one year
-€16,079
Current portion of long-term debt
-€6,452
Short-term financial debts
+€100
Contributions, distributions and other
-€23,037
Cash 2025
€137,838
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €663,719 | €776,138 | +€112,419 | +16.9% |
| Fixed assets | 21/28 | €477,242 | €453,642 | -€23,600 | -4.9% |
| Tangible fixed assets | 22/27 | €477,087 | €453,487 | -€23,600 | -4.9% |
| Land and buildings | 22 | €232,125 | €223,969 | -€8,156 | -3.5% |
| Plant, machinery and equipment | 23 | €12,562 | €18,055 | +€5,493 | +43.7% |
| Furniture and vehicles | 24 | €203,547 | €127,112 | -€76,435 | -37.6% |
| Leasing and similar rights | 25 | €28,853 | €84,351 | +€55,498 | +192% |
| Financial fixed assets | 28 | €155 | €155 | = | 0.0% |
| Current assets | 29/58 | €186,478 | €322,496 | +€136,019 | +72.9% |
| Stocks and contracts in progress | 3 | €14,589 | €14,102 | -€488 | -3.3% |
| Stocks | 30/36 | €14,589 | €14,102 | -€488 | -3.3% |
| Amounts receivable within one year | 40/41 | €100,935 | €155,353 | +€54,418 | +53.9% |
| Trade receivables | 40 | €72,596 | €152,058 | +€79,462 | +109% |
| Other amounts receivable | 41 | €28,339 | €3,294 | -€25,045 | -88.4% |
| Cash at bank and in hand | 54/58 | €59,912 | €137,838 | +€77,926 | +130% |
| Deferred charges and accrued income | 490/1 | €11,041 | €15,203 | +€4,162 | +37.7% |
| Total equity and liabilities | 10/49 | €663,719 | €776,138 | +€112,419 | +16.9% |
| Equity | 10/15 | €161,217 | €190,396 | +€29,179 | +18.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €142,617 | €171,796 | +€29,179 | +20.5% |
| Distributable reserves | 133 | €142,617 | €171,796 | +€29,179 | +20.5% |
| Amounts payable | 17/49 | €502,503 | €585,742 | +€83,240 | +16.6% |
| Amounts payable after more than one year | 17 | €359,269 | €343,190 | -€16,079 | -4.5% |
| Financial debts | 170/4 | €359,269 | €343,190 | -€16,079 | -4.5% |
| Amounts payable within one year | 42/48 | €143,084 | €242,402 | +€99,319 | +69.4% |
| Current portion of amounts payable after more than one year | 42 | €74,441 | €67,989 | -€6,452 | -8.7% |
| Financial debts | 43 | €696 | €796 | +€100 | +14.4% |
| Credit institutions | 430/8 | €696 | €796 | +€100 | +14.4% |
| Trade debts | 44 | €48,391 | €134,429 | +€86,038 | +178% |
| Suppliers | 440/4 | €48,391 | €134,429 | +€86,038 | +178% |
| Taxes, remuneration and social security | 45 | €4,880 | €13,199 | +€8,319 | +170% |
| Taxes | 450/3 | €515 | €7,935 | +€7,420 | +1,440% |
| Remuneration and social security | 454/9 | €4,365 | €5,264 | +€899 | +20.6% |
| Other amounts payable | 47/48 | €14,675 | €25,990 | +€11,314 | +77.1% |
| Accrued charges and deferred income | 492/3 | €150 | €150 | = | 0.0% |
| Non-recurring operating income | 76A | €12,844 | €1,051 | -€11,793 | -91.8% |
| Remuneration, social security and pensions | 62 | €117,755 | €127,856 | +€10,102 | +8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,237 | €66,326 | +€10,088 | +17.9% |
| Other operating charges | 640/8 | €2,373 | €2,612 | +€239 | +10.1% |
| Non-recurring operating charges | 66A | €4,875 | €18,480 | +€13,605 | +279% |
| Gross operating margin | 9900 | €226,628 | €309,794 | +€83,166 | +36.7% |
| Operating profit (loss) | 9901 | €45,389 | €94,520 | +€49,131 | +108% |
| Financial income | 75/76B | €152 | €138 | -€14 | -9.2% |
| Recurring financial income | 75 | €152 | €138 | -€14 | -9.2% |
| Financial charges | 65/66B | €14,815 | €15,658 | +€844 | +5.7% |
| Recurring financial charges | 65 | €14,815 | €15,658 | +€844 | +5.7% |
| Profit (loss) for the period before taxes | 9903 | €30,726 | €78,999 | +€48,273 | +157% |
| Income taxes | 67/77 | €8,553 | €26,783 | +€18,230 | +213% |
| Profit (loss) for the period | 9904 | €22,173 | €52,216 | +€30,043 | +135% |
| Profit (loss) for the period to be appropriated | 9905 | €22,173 | €52,216 | +€30,043 | +135% |
Next steps
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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 2 November 2026 via checked.be.