D-DAK: what changed
What changed
D-DAK
NACE 43.410, Roofing work
filed annual accounts (NBB)
Net result for the year
-€6,197
2024 · -€4,305-€1,892
Equity
€366,813
2024 · €373,010-€6,197
Cash
€695
2024 · €800-€105
Balance sheet total
€1.2m
2024 · €1.3m-€95,665
Largest movements
Assets
- Tangible fixed assets -€72,653
down €72,653 (-6.1%), from €1.2m to €1.1m
of which Land and buildings: -€55,888
- Receivables within one year -€22,950
down €22,950 (-41.2%), from €55,722 to €32,772
of which Trade receivables: -€12,607
Equity and liabilities
- Debts after one year -€129,042
down €129,042 (-19.8%), from €650,545 to €521,503
- Other debts +€44,244
up €44,244 (+495%), from €8,935 to €53,178
- Trade debts +€32,851
up €32,851 (+216%), from €15,194 to €48,045
- Current portion of long-term debt -€26,925
down €26,925 (-17.3%), from €155,967 to €129,042
Income statement
- Gross operating margin -€21,505
down €21,505 (-17.2%), from €124,989 to €103,484
- Staff costs -€19,735
down €19,735 (-99.1%), from €19,920 to €185
- Financial charges -€2,275
down €2,275 (-7.5%), from €30,192 to €27,917
- Financial income -€1,740
down €1,740 (-99.9%), from €1,742 to €2
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
-€4,305
Gross operating margin
-€21,505
Staff costs
+€19,735
Depreciation
-€180
Other operating charges
+€573
Financial income
-€1,740
Financial charges
+€2,275
Taxes
-€1,051
Result 2025
-€6,197
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
+€154,701
Investment
€0
Financing
-€154,806
Cash 2024
€800
From operations (derived)
+€154,701
Net result for the year
-€6,197
Depreciation
+€72,653
Receivables within one year
+€22,950
Deferred charges and accrued income
-€43
Provisions
-€1,412
Trade debts
+€32,851
Tax, wage and social debts
-€5,245
Other debts
+€44,244
Accrued charges and deferred income
-€5,100
Financing
-€154,806
Debts after one year
-€129,042
Current portion of long-term debt
-€26,925
Short-term financial debts
+€1,161
Cash 2025
€695
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,256,083 | €1,160,418 | -€95,665 | -7.6% |
| Fixed assets | 21/28 | €1,198,922 | €1,126,269 | -€72,653 | -6.1% |
| Tangible fixed assets | 22/27 | €1,198,922 | €1,126,269 | -€72,653 | -6.1% |
| Land and buildings | 22 | €1,160,494 | €1,104,606 | -€55,888 | -4.8% |
| Plant, machinery and equipment | 23 | €4,590 | €2,874 | -€1,716 | -37.4% |
| Furniture and vehicles | 24 | €192 | €0 | -€192 | -100% |
| Leasing and similar rights | 25 | €33,646 | €18,789 | -€14,857 | -44.2% |
| Current assets | 29/58 | €57,161 | €34,149 | -€23,012 | -40.3% |
| Amounts receivable within one year | 40/41 | €55,722 | €32,772 | -€22,950 | -41.2% |
| Trade receivables | 40 | €40,722 | €28,115 | -€12,607 | -31.0% |
| Other amounts receivable | 41 | €15,000 | €4,656 | -€10,344 | -69.0% |
| Cash at bank and in hand | 54/58 | €800 | €695 | -€105 | -13.1% |
| Deferred charges and accrued income | 490/1 | €639 | €682 | +€43 | +6.7% |
| Total equity and liabilities | 10/49 | €1,256,083 | €1,160,418 | -€95,665 | -7.6% |
| Equity | 10/15 | €373,010 | €366,813 | -€6,197 | -1.7% |
| Contributions | 10/11 | €8,600 | €8,600 | = | 0.0% |
| Reserves | 13 | €349,291 | €343,644 | -€5,646 | -1.6% |
| Tax-exempt reserves | 132 | €97,795 | €92,149 | -€5,646 | -5.8% |
| Distributable reserves | 133 | €251,495 | €251,495 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,119 | €14,568 | -€551 | -3.6% |
| Provisions and deferred taxes | 16 | €19,761 | €18,350 | -€1,412 | -7.1% |
| Deferred taxes | 168 | €19,761 | €18,350 | -€1,412 | -7.1% |
| Amounts payable | 17/49 | €863,312 | €775,255 | -€88,057 | -10.2% |
| Amounts payable after more than one year | 17 | €650,545 | €521,503 | -€129,042 | -19.8% |
| Financial debts | 170/4 | €650,545 | €521,503 | -€129,042 | -19.8% |
| Amounts payable within one year | 42/48 | €195,567 | €241,652 | +€46,085 | +23.6% |
| Current portion of amounts payable after more than one year | 42 | €155,967 | €129,042 | -€26,925 | -17.3% |
| Financial debts | 43 | €2,814 | €3,975 | +€1,161 | +41.3% |
| Credit institutions | 430/8 | €2,814 | €3,975 | +€1,161 | +41.3% |
| Trade debts | 44 | €15,194 | €48,045 | +€32,851 | +216% |
| Suppliers | 440/4 | €15,194 | €48,045 | +€32,851 | +216% |
| Taxes, remuneration and social security | 45 | €12,657 | €7,412 | -€5,245 | -41.4% |
| Taxes | 450/3 | €10,507 | €7,412 | -€3,095 | -29.5% |
| Remuneration and social security | 454/9 | €2,150 | €0 | -€2,150 | -100% |
| Other amounts payable | 47/48 | €8,935 | €53,178 | +€44,244 | +495% |
| Accrued charges and deferred income | 492/3 | €17,200 | €12,100 | -€5,100 | -29.7% |
| Non-recurring operating income | 76A | - | €1,316 | +€1,316 | |
| Remuneration, social security and pensions | 62 | €19,920 | €185 | -€19,735 | -99.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,473 | €72,653 | +€180 | +0.2% |
| Other operating charges | 640/8 | €9,726 | €9,153 | -€573 | -5.9% |
| Gross operating margin | 9900 | €124,989 | €103,484 | -€21,505 | -17.2% |
| Operating profit (loss) | 9901 | €22,870 | €21,493 | -€1,377 | -6.0% |
| Financial income | 75/76B | €1,742 | €2 | -€1,740 | -99.9% |
| Recurring financial income | 75 | €1,742 | €2 | -€1,740 | -99.9% |
| Financial charges | 65/66B | €30,192 | €27,917 | -€2,275 | -7.5% |
| Recurring financial charges | 65 | €30,192 | €27,917 | -€2,275 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,580 | -€6,421 | -€841 | -15.1% |
| Transfer from deferred taxes | 780 | €1,412 | €1,412 | = | 0.0% |
| Income taxes | 67/77 | €136 | €1,188 | +€1,051 | +771% |
| Profit (loss) for the period | 9904 | -€4,305 | -€6,197 | -€1,892 | -44.0% |
| Transfer from tax-exempt reserves | 789 | €5,646 | €5,646 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,341 | -€551 | -€1,892 |
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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 8 November 2026 via checked.be.