D&J SCHILDERWERKEN: 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&J SCHILDERWERKEN
Largest movements
- Cash +€29,091
up €29,091 (+115%), from €25,314 to €54,405
mainly Net result for the year (+€17,789) and Receivables within one year (+€8,224)
- Receivables within one year -€8,224
down €8,224 (-52.6%), from €15,638 to €7,413
of which Other amounts receivable: -€4,792
- Stocks and contracts +€8,085
new in 2025: €8,085
- Tangible fixed assets -€3,953
down €3,953 (-45.4%), from €8,713 to €4,760
of which Furniture and vehicles: -€3,123
- Reserves +€17,789
up €17,789 (+81.7%), from €21,783 to €39,572
- Trade debts +€6,808
up €6,808 (+40.5%), from €16,830 to €23,639
- Gross operating margin -€10,585
down €10,585 (-26.8%), from €39,501 to €28,916
- Write-downs -€5,600
no longer reported in 2025 (was €5,600)
- Other operating charges -€1,498
down €1,498 (-53.1%), from €2,823 to €1,325
- Depreciation +€807
up €807 (+25.7%), from €3,146 to €3,953
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 | €49,665 | €74,664 | +€24,999 | +50.3% |
| Fixed assets | 21/28 | €8,713 | €4,760 | -€3,953 | -45.4% |
| Tangible fixed assets | 22/27 | €8,713 | €4,760 | -€3,953 | -45.4% |
| Plant, machinery and equipment | 23 | €1,660 | €830 | -€830 | -50.0% |
| Furniture and vehicles | 24 | €7,053 | €3,930 | -€3,123 | -44.3% |
| Current assets | 29/58 | €40,952 | €69,904 | +€28,952 | +70.7% |
| Stocks and contracts in progress | 3 | - | €8,085 | +€8,085 | |
| Stocks | 30/36 | - | €8,085 | +€8,085 | |
| Amounts receivable within one year | 40/41 | €15,638 | €7,413 | -€8,224 | -52.6% |
| Trade receivables | 40 | €10,382 | €6,950 | -€3,432 | -33.1% |
| Other amounts receivable | 41 | €5,255 | €463 | -€4,792 | -91.2% |
| Cash at bank and in hand | 54/58 | €25,314 | €54,405 | +€29,091 | +115% |
| Total equity and liabilities | 10/49 | €49,665 | €74,664 | +€24,999 | +50.3% |
| Equity | 10/15 | €26,783 | €44,572 | +€17,789 | +66.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €21,783 | €39,572 | +€17,789 | +81.7% |
| Distributable reserves | 133 | €21,783 | €39,572 | +€17,789 | +81.7% |
| Amounts payable | 17/49 | €22,882 | €30,092 | +€7,210 | +31.5% |
| Amounts payable within one year | 42/48 | €22,882 | €30,092 | +€7,210 | +31.5% |
| Trade debts | 44 | €16,830 | €23,639 | +€6,808 | +40.5% |
| Suppliers | 440/4 | €16,830 | €23,639 | +€6,808 | +40.5% |
| Taxes, remuneration and social security | 45 | €6,051 | €6,316 | +€264 | +4.4% |
| Taxes | 450/3 | €6,051 | €6,316 | +€264 | +4.4% |
| Other amounts payable | 47/48 | - | €137 | +€137 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,146 | €3,953 | +€807 | +25.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,600 | - | -€5,600 | |
| Other operating charges | 640/8 | €2,823 | €1,325 | -€1,498 | -53.1% |
| Gross operating margin | 9900 | €39,501 | €28,916 | -€10,585 | -26.8% |
| Operating profit (loss) | 9901 | €27,932 | €23,639 | -€4,294 | -15.4% |
| Financial income | 75/76B | €27 | €24 | -€3 | -11.8% |
| Recurring financial income | 75 | €27 | €24 | -€3 | -11.8% |
| Financial charges | 65/66B | €125 | €92 | -€33 | -26.5% |
| Recurring financial charges | 65 | €125 | €92 | -€33 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | €27,834 | €23,571 | -€4,264 | -15.3% |
| Income taxes | 67/77 | €6,051 | €5,782 | -€270 | -4.5% |
| Profit (loss) for the period | 9904 | €21,783 | €17,789 | -€3,994 | -18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €21,783 | €17,789 | -€3,994 | -18.3% |
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 29 October 2026 via checked.be.