DAERDEN PREFAB: 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.
What changed
DAERDEN PREFAB
NACE 23.610, Manufacture of other non-metallic mineral products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€410,151
2024 · €6.5m-€6.1m
Equity
€1.6m
2024 · €1.2m+€342,530
Cash
€203,615
2024 · €120,410+€83,205
Balance sheet total
€4.7m
2024 · €4.4m+€270,590
Largest movements
Assets
- Receivables within one year +€264,851
up €264,851 (+43.6%), from €607,274 to €872,124
of which Other amounts receivable: +€275,772
- Cash +€83,205
up €83,205 (+69.1%), from €120,410 to €203,615
mainly Net result for the year (+€410,151) and Depreciation (+€88,817)
- Tangible fixed assets -€61,317
down €61,317 (-13.6%), from €451,159 to €389,842
of which Furniture and vehicles: -€32,575
Equity and liabilities
- Reserves +€342,530
up €342,530 (+232%), from €147,756 to €490,286
of which Distributable reserves: +€325,404
- Debts after one year -€214,318
down €214,318 (-8.1%), from €2.7m to €2.4m
- Short-term financial debts +€85,733
new in 2025: €85,733
- Other debts +€62,587
up €62,587 (+1,243%), from €5,034 to €67,620
Income statement
- Financial income -€6.1m
down €6.1m (-93.7%), from €6.5m to €409,351
- Turnover +€291,345
up €291,345 (+14.7%), from €2.0m to €2.3m
- Goods and materials +€262,031
up €262,031 (+32.8%), from €798,178 to €1.1m
of which Purchases: +€349,231
- Services and other goods -€55,625
down €55,625 (-10.6%), from €526,698 to €471,072
- Staff costs +€43,625
up €43,625 (+6.0%), from €725,801 to €769,426
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.
Result 2024
€6.5m
Turnover
+€291,345
Other operating income
+€5,158
Goods and materials
-€262,031
Services and other goods
+€55,625
Staff costs
-€43,625
Depreciation
-€10,527
Other operating charges
-€604
Other operating items
+€7,053
Financial income
-€6.1m
Financial charges
-€21,837
Taxes
+€5,483
Result 2025
€410,151
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€298,932
Investment
-€27,500
Financing
-€188,227
Cash 2024
€120,410
From operations (derived)
+€298,932
Net result for the year
+€410,151
Depreciation
+€88,817
Stocks and contracts
+€15,991
Receivables within one year
-€264,851
Deferred charges and accrued income
+€158
Trade debts
-€22,687
Tax, wage and social debts
+€4,428
Other debts
+€62,587
Accrued charges and deferred income
+€4,339
Investment (derived)
-€27,500
Investment in fixed assets (net)
-€27,500
Financing
-€188,227
Debts after one year
-€214,318
Current portion of long-term debt
+€7,979
Short-term financial debts
+€85,733
Contributions, distributions and other
-€67,620
Cash 2025
€203,615
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,404,061 | €4,674,651 | +€270,590 | +6.1% |
| Fixed assets | 21/28 | €3,283,706 | €3,222,389 | -€61,317 | -1.9% |
| Tangible fixed assets | 22/27 | €451,159 | €389,842 | -€61,317 | -13.6% |
| Land and buildings | 22 | €134,597 | €123,729 | -€10,867 | -8.1% |
| Plant, machinery and equipment | 23 | €172,488 | €154,613 | -€17,875 | -10.4% |
| Furniture and vehicles | 24 | €144,074 | €111,499 | -€32,575 | -22.6% |
| Financial fixed assets | 28 | €2,832,547 | €2,832,547 | = | 0.0% |
| Affiliated companies | 280/1 | €2,832,547 | €2,832,547 | = | 0.0% |
| Participating interests | 280 | €2,832,547 | €2,832,547 | = | 0.0% |
| Current assets | 29/58 | €1,120,356 | €1,452,262 | +€331,906 | +29.6% |
| Stocks and contracts in progress | 3 | €366,009 | €350,018 | -€15,991 | -4.4% |
| Stocks | 30/36 | €366,009 | €350,018 | -€15,991 | -4.4% |
| Raw materials and consumables | 30/31 | €148,063 | €174,650 | +€26,588 | +18.0% |
| Finished goods | 33 | €217,946 | €175,368 | -€42,579 | -19.5% |
| Amounts receivable within one year | 40/41 | €607,274 | €872,124 | +€264,851 | +43.6% |
| Trade receivables | 40 | €401,071 | €390,150 | -€10,921 | -2.7% |
| Other amounts receivable | 41 | €206,202 | €481,974 | +€275,772 | +134% |
| Cash at bank and in hand | 54/58 | €120,410 | €203,615 | +€83,205 | +69.1% |
| Deferred charges and accrued income | 490/1 | €26,663 | €26,505 | -€158 | -0.6% |
| Total equity and liabilities | 10/49 | €4,404,061 | €4,674,651 | +€270,590 | +6.1% |
| Equity | 10/15 | €1,245,856 | €1,588,386 | +€342,530 | +27.5% |
| Contributions | 10/11 | €1,098,100 | €1,098,100 | = | 0.0% |
| Capital | 10 | €481,000 | €1,098,100 | +€617,100 | +128% |
| Issued capital | 100 | €481,000 | €1,098,100 | +€617,100 | +128% |
| Contributions outside capital | 11 | €617,100 | - | -€617,100 | |
| Share premium | 1100/10 | €617,100 | - | -€617,100 | |
| Reserves | 13 | €147,756 | €490,286 | +€342,530 | +232% |
| Non-distributable reserves | 130/1 | €48,100 | €65,227 | +€17,127 | +35.6% |
| Legal reserve | 130 | €48,100 | €65,227 | +€17,127 | +35.6% |
| Distributable reserves | 133 | €99,656 | €425,060 | +€325,404 | +327% |
| Amounts payable | 17/49 | €3,158,206 | €3,086,265 | -€71,941 | -2.3% |
| Amounts payable after more than one year | 17 | €2,660,387 | €2,446,068 | -€214,318 | -8.1% |
| Financial debts | 170/4 | €2,660,387 | €2,446,068 | -€214,318 | -8.1% |
| Credit institutions | 173 | €2,660,387 | €2,446,068 | -€214,318 | -8.1% |
| Amounts payable within one year | 42/48 | €471,539 | €609,578 | +€138,039 | +29.3% |
| Current portion of amounts payable after more than one year | 42 | €206,339 | €214,318 | +€7,979 | +3.9% |
| Financial debts | 43 | - | €85,733 | +€85,733 | |
| Credit institutions | 430/8 | - | €85,733 | +€85,733 | |
| Trade debts | 44 | €208,680 | €185,992 | -€22,687 | -10.9% |
| Suppliers | 440/4 | €208,680 | €185,992 | -€22,687 | -10.9% |
| Taxes, remuneration and social security | 45 | €51,487 | €55,914 | +€4,428 | +8.6% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €51,487 | €55,914 | +€4,428 | +8.6% |
| Other amounts payable | 47/48 | €5,034 | €67,620 | +€62,587 | +1,243% |
| Accrued charges and deferred income | 492/3 | €26,280 | €30,619 | +€4,339 | +16.5% |
| Operating income | 70/76A | €2,201,110 | €2,504,666 | +€303,556 | +13.8% |
| Turnover | 70 | €1,975,993 | €2,267,338 | +€291,345 | +14.7% |
| Other operating income | 74 | €222,320 | €227,478 | +€5,158 | +2.3% |
| Non-recurring operating income | 76A | €2,797 | €9,850 | +€7,053 | +252% |
| Operating charges | 60/66A | €2,134,129 | €2,395,290 | +€261,161 | +12.2% |
| Goods for resale, raw materials and consumables | 60 | €798,178 | €1,060,209 | +€262,031 | +32.8% |
| Purchases | 600/8 | €694,986 | €1,044,218 | +€349,231 | +50.3% |
| Change in stocks: decrease (increase) | 609 | €103,191 | €15,991 | -€87,200 | -84.5% |
| Services and other goods | 61 | €526,698 | €471,072 | -€55,625 | -10.6% |
| Remuneration, social security and pensions | 62 | €725,801 | €769,426 | +€43,625 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78,290 | €88,817 | +€10,527 | +13.4% |
| Other operating charges | 640/8 | €5,162 | €5,766 | +€604 | +11.7% |
| Operating profit (loss) | 9901 | €66,981 | €109,376 | +€42,395 | +63.3% |
| Financial income | 75/76B | €6,543,395 | €409,351 | -€6.1m | -93.7% |
| Recurring financial income | 75 | €6,543,395 | €409,351 | -€6.1m | -93.7% |
| Income from financial fixed assets | 750 | €6,500,000 | €400,000 | -€6.1m | -93.8% |
| Income from current assets | 751 | €41,253 | €5,721 | -€35,532 | -86.1% |
| Other financial income | 752/9 | €2,141 | €3,630 | +€1,489 | +69.5% |
| Financial charges | 65/66B | €86,365 | €108,201 | +€21,837 | +25.3% |
| Recurring financial charges | 65 | €86,365 | €108,201 | +€21,837 | +25.3% |
| Debt charges | 650 | €81,966 | €108,038 | +€26,073 | +31.8% |
| Other financial charges | 652/9 | €4,399 | €163 | -€4,236 | -96.3% |
| Profit (loss) for the period before taxes | 9903 | €6,524,011 | €410,526 | -€6.1m | -93.7% |
| Income taxes | 67/77 | €5,858 | €375 | -€5,483 | -93.6% |
| Taxes | 670/3 | €6,082 | €375 | -€5,707 | -93.8% |
| Tax adjustments and reversals of tax provisions | 77 | €224 | €0 | -€224 | -100% |
| Profit (loss) for the period | 9904 | €6,518,153 | €410,151 | -€6.1m | -93.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,518,153 | €410,151 | -€6.1m | -93.7% |
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 18 October 2026 via checked.be.