DAKwerken: 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.
DAKwerken
Largest movements
- Receivables within one year -€3,972
down €3,972 (-26.8%), from €14,834 to €10,862
of which Trade receivables: -€5,201
- Tangible fixed assets +€1,451
up €1,451 (+6.0%), from €24,098 to €25,548
of which Plant, machinery and equipment: +€1,836
- Profit (loss) carried forward -€3,565
down €3,565 (-9.7%), from -€36,637 to -€40,202
- Other debts +€1,956
up €1,956 (+8.6%), from €22,693 to €24,648
- Trade debts -€1,844
down €1,844 (-97.2%), from €1,897 to €53
- Accrued charges and deferred income +€1,420
up €1,420 (+33.0%), from €4,301 to €5,721
- Short-term financial debts -€576
no longer reported in 2025 (was €576)
- Purchases and services -€13,092
no longer reported in 2025 (was €13,092)
- Turnover -€6,000
no longer reported in 2025 (was €6,000)
- Depreciation -€3,349
down €3,349 (-86.3%), from €3,881 to €533
- Gross operating margin -€3,142
down €3,142 (-68.5%), from €4,585 to €1,443
- Taxes +€758
up €758 (+11793.8%), from €6 to €765
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.
Cash bridge derived
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 | €39,151 | €36,642 | -€2,509 | -6.4% |
| Fixed assets | 21/28 | €24,098 | €25,548 | +€1,451 | +6.0% |
| Tangible fixed assets | 22/27 | €24,098 | €25,548 | +€1,451 | +6.0% |
| Land and buildings | 22 | €22,885 | €22,501 | -€384 | -1.7% |
| Plant, machinery and equipment | 23 | €1,201 | €3,037 | +€1,836 | +152.8% |
| Furniture and vehicles | 24 | €11 | €11 | -€1 | -6.2% |
| Current assets | 29/58 | €15,053 | €11,093 | -€3,960 | -26.3% |
| Amounts receivable within one year | 40/41 | €14,834 | €10,862 | -€3,972 | -26.8% |
| Trade receivables | 40 | €14,834 | €9,632 | -€5,201 | -35.1% |
| Other amounts receivable | 41 | €0 | €1,229 | +€1,229 | |
| Cash at bank and in hand | 54/58 | €219 | €232 | +€12 | +5.6% |
| Total equity and liabilities | 10/49 | €39,151 | €36,642 | -€2,509 | -6.4% |
| Equity | 10/15 | €8,944 | €5,379 | -€3,565 | -39.9% |
| Contributions | 10/11 | €43,381 | €43,381 | = | 0.0% |
| Reserves | 13 | €2,200 | €2,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €2,200 | +€2,200 | |
| Reserves not available under the articles | 1311 | - | €2,200 | +€2,200 | |
| Distributable reserves | 133 | €2,200 | - | -€2,200 | |
| Profit (loss) carried forward | 14 | -€36,637 | -€40,202 | -€3,565 | -9.7% |
| Amounts payable | 17/49 | €30,207 | €31,263 | +€1,056 | +3.5% |
| Amounts payable within one year | 42/48 | €25,906 | €25,542 | -€364 | -1.4% |
| Financial debts | 43 | €576 | - | -€576 | |
| Credit institutions | 430/8 | €576 | - | -€576 | |
| Trade debts | 44 | €1,897 | €53 | -€1,844 | -97.2% |
| Suppliers | 440/4 | €1,897 | €53 | -€1,844 | -97.2% |
| Taxes, remuneration and social security | 45 | €740 | €841 | +€101 | +13.6% |
| Taxes | 450/3 | €740 | €841 | +€101 | +13.6% |
| Other amounts payable | 47/48 | €22,693 | €24,648 | +€1,956 | +8.6% |
| Accrued charges and deferred income | 492/3 | €4,301 | €5,721 | +€1,420 | +33.0% |
| Turnover | 70 | €6,000 | - | -€6,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €13,092 | - | -€13,092 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,881 | €533 | -€3,349 | -86.3% |
| Other operating charges | 640/8 | €1,439 | €1,416 | -€23 | -1.6% |
| Gross operating margin | 9900 | €4,585 | €1,443 | -€3,142 | -68.5% |
| Operating profit (loss) | 9901 | -€735 | -€506 | +€229 | +31.2% |
| Financial income | 75/76B | €1 | €1 | +€0 | +41.8% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +41.8% |
| Financial charges | 65/66B | €2,813 | €2,295 | -€518 | -18.4% |
| Recurring financial charges | 65 | €2,813 | €2,295 | -€518 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,548 | -€2,800 | +€748 | +21.1% |
| Income taxes | 67/77 | €6 | €765 | +€758 | +11793.8% |
| Profit (loss) for the period | 9904 | -€3,554 | -€3,565 | -€11 | -0.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,554 | -€3,565 | -€11 | -0.3% |
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 11 October 2026 via checked.be.