DAK & KLUSWERKEN DE WIT: what changed
DAK & KLUSWERKEN DE WIT
Largest movements
- Receivables within one year -€7,137
down €7,137 (-30.8%), from €23,184 to €16,047
of which Trade receivables: -€3,792
- Tangible fixed assets -€3,743
down €3,743 (-33.4%), from €11,218 to €7,475
of which Furniture and vehicles: -€3,342
- Stocks and contracts -€3,318
down €3,318 (-30.6%), from €10,860 to €7,542
- Cash +€1,369
up €1,369 (+48.3%), from €2,837 to €4,207
mainly Receivables within one year (+€7,137) and Depreciation (+€3,864)
- Deferred charges and accrued income +€744
up €744 (+513%), from €145 to €889
- Trade debts -€13,094
down €13,094 (-60.3%), from €21,731 to €8,636
- Profit (loss) carried forward +€3,799
up €3,799 (+68.9%), from -€5,511 to -€1,713
- Other debts -€1,525
down €1,525 (-17.8%), from €8,552 to €7,027
- Tax, wage and social debts -€874
down €874 (-80.8%), from €1,082 to €208
of which Taxes: -€557
- Gross operating margin -€22,812
down €22,812 (-62.0%), from €36,774 to €13,963
- Staff costs -€17,316
down €17,316, from €15,952 to -€1,364
- Other operating charges +€1,694
up €1,694 (+53.7%), from €3,154 to €4,849
- Taxes +€1,022
up €1,022 (+227%), from €451 to €1,473
- Financial charges -€652
down €652 (-32.4%), from €2,011 to €1,359
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,244 | €36,159 | -€12,085 | -25.0% |
| Fixed assets | 21/28 | €11,218 | €7,475 | -€3,743 | -33.4% |
| Tangible fixed assets | 22/27 | €11,218 | €7,475 | -€3,743 | -33.4% |
| Plant, machinery and equipment | 23 | €976 | €575 | -€401 | -41.1% |
| Furniture and vehicles | 24 | €10,242 | €6,900 | -€3,342 | -32.6% |
| Current assets | 29/58 | €37,026 | €28,684 | -€8,342 | -22.5% |
| Stocks and contracts in progress | 3 | €10,860 | €7,542 | -€3,318 | -30.6% |
| Stocks | 30/36 | €10,860 | €7,542 | -€3,318 | -30.6% |
| Amounts receivable within one year | 40/41 | €23,184 | €16,047 | -€7,137 | -30.8% |
| Trade receivables | 40 | €19,839 | €16,047 | -€3,792 | -19.1% |
| Other amounts receivable | 41 | €3,345 | €0 | -€3,345 | -100% |
| Cash at bank and in hand | 54/58 | €2,837 | €4,207 | +€1,369 | +48.3% |
| Deferred charges and accrued income | 490/1 | €145 | €889 | +€744 | +513% |
| Total equity and liabilities | 10/49 | €48,244 | €36,159 | -€12,085 | -25.0% |
| Equity | 10/15 | €16,489 | €20,287 | +€3,799 | +23.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,511 | -€1,713 | +€3,799 | +68.9% |
| Amounts payable | 17/49 | €31,755 | €15,871 | -€15,884 | -50.0% |
| Amounts payable within one year | 42/48 | €31,365 | €15,871 | -€15,494 | -49.4% |
| Trade debts | 44 | €21,731 | €8,636 | -€13,094 | -60.3% |
| Suppliers | 440/4 | €21,731 | €8,636 | -€13,094 | -60.3% |
| Taxes, remuneration and social security | 45 | €1,082 | €208 | -€874 | -80.8% |
| Taxes | 450/3 | €764 | €208 | -€557 | -72.8% |
| Remuneration and social security | 454/9 | €317 | €0 | -€317 | -100% |
| Other amounts payable | 47/48 | €8,552 | €7,027 | -€1,525 | -17.8% |
| Accrued charges and deferred income | 492/3 | €390 | €0 | -€390 | -100% |
| Non-recurring operating income | 76A | €24,250 | €554 | -€23,696 | -97.7% |
| Remuneration, social security and pensions | 62 | €15,952 | -€1,364 | -€17,316 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,964 | €3,864 | -€100 | -2.5% |
| Other operating charges | 640/8 | €3,154 | €4,849 | +€1,694 | +53.7% |
| Non-recurring operating charges | 66A | €2,845 | - | -€2,845 | |
| Gross operating margin | 9900 | €36,774 | €13,963 | -€22,812 | -62.0% |
| Operating profit (loss) | 9901 | €10,858 | €6,614 | -€4,245 | -39.1% |
| Financial income | 75/76B | €134 | €17 | -€118 | -87.7% |
| Recurring financial income | 75 | €134 | €17 | -€118 | -87.7% |
| Financial charges | 65/66B | €2,011 | €1,359 | -€652 | -32.4% |
| Recurring financial charges | 65 | €2,011 | €1,359 | -€652 | -32.4% |
| Profit (loss) for the period before taxes | 9903 | €8,982 | €5,272 | -€3,710 | -41.3% |
| Income taxes | 67/77 | €451 | €1,473 | +€1,022 | +227% |
| Profit (loss) for the period | 9904 | €8,531 | €3,799 | -€4,732 | -55.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,531 | €3,799 | -€4,732 | -55.5% |
Next steps
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 1 November 2026 via checked.be.