Dakventilatie: 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.
Dakventilatie
Largest movements
- Receivables within one year +€37,948
up €37,948 (+64.8%), from €58,549 to €96,497
of which Other amounts receivable: +€22,457
- Cash -€29,225
down €29,225 (-67.8%), from €43,074 to €13,848
mainly Receivables within one year (-€37,948) and Other debts (-€28,743)
- Deferred charges and accrued income +€10,439
up €10,439 (+318%), from €3,279 to €13,719
- Tangible fixed assets +€6,219
up €6,219 (+81.9%), from €7,595 to €13,813
of which Furniture and vehicles: +€8,219
- Financial fixed assets +€2,520
new in 2025: €2,520
- Reserves +€47,000
up €47,000 (+89.4%), from €52,600 to €99,600
- Other debts -€28,743
down €28,743 (-100%), from €28,743 to €0
- Trade debts +€8,900
up €8,900 (+45.2%), from €19,689 to €28,589
- Gross operating margin -€6,905
down €6,905 (-8.2%), from €83,876 to €76,971
- Taxes -€1,791
down €1,791 (-8.7%), from €20,572 to €18,782
- Other operating charges +€856
up €856 (+45.3%), from €1,887 to €2,743
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 | €121,294 | €148,195 | +€26,900 | +22.2% |
| Fixed assets | 21/28 | €16,392 | €24,131 | +€7,739 | +47.2% |
| Intangible fixed assets | 21 | €8,797 | €7,797 | -€1,000 | -11.4% |
| Tangible fixed assets | 22/27 | €7,595 | €13,813 | +€6,219 | +81.9% |
| Plant, machinery and equipment | 23 | €7,595 | €5,595 | -€2,000 | -26.3% |
| Furniture and vehicles | 24 | - | €8,219 | +€8,219 | |
| Financial fixed assets | 28 | - | €2,520 | +€2,520 | |
| Current assets | 29/58 | €104,902 | €124,064 | +€19,162 | +18.3% |
| Amounts receivable within one year | 40/41 | €58,549 | €96,497 | +€37,948 | +64.8% |
| Trade receivables | 40 | €45,235 | €60,726 | +€15,491 | +34.2% |
| Other amounts receivable | 41 | €13,314 | €35,771 | +€22,457 | +169% |
| Cash at bank and in hand | 54/58 | €43,074 | €13,848 | -€29,225 | -67.8% |
| Deferred charges and accrued income | 490/1 | €3,279 | €13,719 | +€10,439 | +318% |
| Total equity and liabilities | 10/49 | €121,294 | €148,195 | +€26,900 | +22.2% |
| Equity | 10/15 | €62,654 | €109,677 | +€47,023 | +75.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €52,600 | €99,600 | +€47,000 | +89.4% |
| Distributable reserves | 133 | €52,600 | €99,600 | +€47,000 | +89.4% |
| Profit (loss) carried forward | 14 | €54 | €77 | +€23 | +42.6% |
| Amounts payable | 17/49 | €58,640 | €38,517 | -€20,123 | -34.3% |
| Amounts payable within one year | 42/48 | €58,640 | €38,517 | -€20,123 | -34.3% |
| Current portion of amounts payable after more than one year | 42 | €10,208 | €9,929 | -€280 | -2.7% |
| Trade debts | 44 | €19,689 | €28,589 | +€8,900 | +45.2% |
| Suppliers | 440/4 | €19,689 | €28,589 | +€8,900 | +45.2% |
| Other amounts payable | 47/48 | €28,743 | €0 | -€28,743 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,608 | €3,896 | +€288 | +8.0% |
| Other operating charges | 640/8 | €1,887 | €2,743 | +€856 | +45.3% |
| Gross operating margin | 9900 | €83,876 | €76,971 | -€6,905 | -8.2% |
| Operating profit (loss) | 9901 | €78,380 | €70,332 | -€8,049 | -10.3% |
| Financial income | 75/76B | €2 | €332 | +€330 | +19,767% |
| Recurring financial income | 75 | €2 | €332 | +€330 | +19,767% |
| Financial charges | 65/66B | €5,155 | €4,859 | -€297 | -5.8% |
| Recurring financial charges | 65 | €5,155 | €4,859 | -€297 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | €73,227 | €65,805 | -€7,422 | -10.1% |
| Income taxes | 67/77 | €20,572 | €18,782 | -€1,791 | -8.7% |
| Profit (loss) for the period | 9904 | €52,654 | €47,023 | -€5,631 | -10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €52,654 | €47,023 | -€5,631 | -10.7% |
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 24 October 2026 via checked.be.