D & D 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.
D & D DAKWERKEN
Largest movements
- Cash -€55,547
down €55,547 (-66.1%), from €84,066 to €28,519
mainly Investment in fixed assets (net) (-€163,240) and Contributions, distributions and other (-€54,500)
- Tangible fixed assets +€44,524
up €44,524 (+5.2%), from €856,463 to €900,987
of which Furniture and vehicles: +€101,268
- Stocks and contracts -€15,919
down €15,919 (-12.8%), from €124,825 to €108,906
- Debts after one year -€42,356
down €42,356 (-10.4%), from €407,080 to €364,724
- Trade debts -€26,504
down €26,504 (-86.1%), from €30,798 to €4,294
- Current portion of long-term debt +€25,361
up €25,361 (+22.6%), from €112,249 to €137,610
- Reserves +€16,000
up €16,000 (+2.4%), from €659,785 to €675,785
- Depreciation +€29,781
up €29,781 (+33.5%), from €88,935 to €118,716
- Taxes -€16,961
down €16,961 (-28.4%), from €59,741 to €42,780
- Gross operating margin -€14,973
down €14,973 (-4.2%), from €356,414 to €341,441
- Staff costs +€4,628
up €4,628 (+5.7%), from €81,048 to €85,676
- Financial income -€4,484
down €4,484 (-34.0%), from €13,190 to €8,706
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.
Cash bridge derived
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 | €1,278,733 | €1,243,434 | -€35,299 | -2.8% |
| Fixed assets | 21/28 | €856,663 | €901,187 | +€44,524 | +5.2% |
| Tangible fixed assets | 22/27 | €856,463 | €900,987 | +€44,524 | +5.2% |
| Land and buildings | 22 | €451,456 | €425,214 | -€26,242 | -5.8% |
| Plant, machinery and equipment | 23 | €60,152 | €58,050 | -€2,102 | -3.5% |
| Furniture and vehicles | 24 | €232,189 | €333,457 | +€101,268 | +43.6% |
| Leasing and similar rights | 25 | €112,666 | €84,266 | -€28,400 | -25.2% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €422,070 | €342,247 | -€79,823 | -18.9% |
| Stocks and contracts in progress | 3 | €124,825 | €108,906 | -€15,919 | -12.8% |
| Stocks | 30/36 | €124,825 | €108,906 | -€15,919 | -12.8% |
| Amounts receivable within one year | 40/41 | €208,597 | €203,056 | -€5,541 | -2.7% |
| Trade receivables | 40 | €30,370 | €55,837 | +€25,467 | +83.9% |
| Other amounts receivable | 41 | €178,227 | €147,219 | -€31,008 | -17.4% |
| Cash at bank and in hand | 54/58 | €84,066 | €28,519 | -€55,547 | -66.1% |
| Deferred charges and accrued income | 490/1 | €4,582 | €1,766 | -€2,816 | -61.5% |
| Total equity and liabilities | 10/49 | €1,278,733 | €1,243,434 | -€35,299 | -2.8% |
| Equity | 10/15 | €692,570 | €708,666 | +€16,096 | +2.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €659,785 | €675,785 | +€16,000 | +2.4% |
| Distributable reserves | 133 | €659,785 | €675,785 | +€16,000 | +2.4% |
| Profit (loss) carried forward | 14 | €14,185 | €14,281 | +€96 | +0.7% |
| Amounts payable | 17/49 | €586,163 | €534,768 | -€51,395 | -8.8% |
| Amounts payable after more than one year | 17 | €407,080 | €364,724 | -€42,356 | -10.4% |
| Financial debts | 170/4 | €407,080 | €364,724 | -€42,356 | -10.4% |
| Amounts payable within one year | 42/48 | €178,901 | €169,859 | -€9,042 | -5.1% |
| Current portion of amounts payable after more than one year | 42 | €112,249 | €137,610 | +€25,361 | +22.6% |
| Financial debts | 43 | €16,910 | €16,860 | -€50 | -0.3% |
| Credit institutions | 430/8 | €16,910 | €16,860 | -€50 | -0.3% |
| Trade debts | 44 | €30,798 | €4,294 | -€26,504 | -86.1% |
| Suppliers | 440/4 | €30,798 | €4,294 | -€26,504 | -86.1% |
| Taxes, remuneration and social security | 45 | €18,944 | €11,095 | -€7,849 | -41.4% |
| Taxes | 450/3 | €7,795 | - | -€7,795 | |
| Remuneration and social security | 454/9 | €11,149 | €11,095 | -€54 | -0.5% |
| Accrued charges and deferred income | 492/3 | €182 | €185 | +€3 | +1.6% |
| Non-recurring operating income | 76A | €84,853 | €16,658 | -€68,195 | -80.4% |
| Remuneration, social security and pensions | 62 | €81,048 | €85,676 | +€4,628 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88,935 | €118,716 | +€29,781 | +33.5% |
| Other operating charges | 640/8 | €7,597 | €4,911 | -€2,686 | -35.4% |
| Gross operating margin | 9900 | €356,414 | €341,441 | -€14,973 | -4.2% |
| Operating profit (loss) | 9901 | €178,834 | €132,138 | -€46,696 | -26.1% |
| Financial income | 75/76B | €13,190 | €8,706 | -€4,484 | -34.0% |
| Recurring financial income | 75 | €13,190 | €8,706 | -€4,484 | -34.0% |
| Financial charges | 65/66B | €23,405 | €27,468 | +€4,063 | +17.4% |
| Recurring financial charges | 65 | €23,405 | €27,468 | +€4,063 | +17.4% |
| Profit (loss) for the period before taxes | 9903 | €168,619 | €113,376 | -€55,243 | -32.8% |
| Income taxes | 67/77 | €59,741 | €42,780 | -€16,961 | -28.4% |
| Profit (loss) for the period | 9904 | €108,878 | €70,596 | -€38,282 | -35.2% |
| Profit (loss) for the period to be appropriated | 9905 | €108,878 | €70,596 | -€38,282 | -35.2% |
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 11 October 2026 via checked.be.