DAKWERKEN AERTGEERTS: 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 AERTGEERTS
Largest movements
- Receivables within one year -€24,424
down €24,424 (-26.8%), from €91,121 to €66,696
of which Other amounts receivable: -€12,974
- Cash +€18,460
up €18,460 (+103%), from €17,867 to €36,327
mainly Receivables within one year (+€24,424) and Net result for the year (+€17,484)
- Tangible fixed assets +€13,168
up €13,168 (+107%), from €12,351 to €25,519
of which Furniture and vehicles: +€14,669
- Reserves +€17,484
up €17,484 (+30.3%), from €57,613 to €75,097
- Other debts -€17,008
down €17,008 (-70.9%), from €23,984 to €6,976
- Trade debts -€7,549
down €7,549 (-41.6%), from €18,133 to €10,584
- Current portion of long-term debt +€7,122
up €7,122 (+477%), from €1,493 to €8,615
- Debts after one year +€4,067
up €4,067 (+297%), from €1,368 to €5,435
- Gross operating margin -€43,200
down €43,200 (-35.7%), from €120,932 to €77,732
- Taxes -€12,690
down €12,690 (-63.4%), from €20,008 to €7,318
- Staff costs +€5,315
up €5,315 (+14.1%), from €37,694 to €43,009
- Depreciation +€4,034
up €4,034 (+246%), from €1,642 to €5,676
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 | €125,993 | €133,818 | +€7,825 | +6.2% |
| Fixed assets | 21/28 | €12,351 | €25,519 | +€13,168 | +107% |
| Tangible fixed assets | 22/27 | €12,351 | €25,519 | +€13,168 | +107% |
| Land and buildings | 22 | €1,664 | €1,479 | -€185 | -11.1% |
| Plant, machinery and equipment | 23 | €5,536 | €4,219 | -€1,316 | -23.8% |
| Furniture and vehicles | 24 | €5,151 | €19,821 | +€14,669 | +285% |
| Current assets | 29/58 | €113,642 | €108,299 | -€5,343 | -4.7% |
| Amounts receivable within one year | 40/41 | €91,121 | €66,696 | -€24,424 | -26.8% |
| Trade receivables | 40 | €75,713 | €64,263 | -€11,450 | -15.1% |
| Other amounts receivable | 41 | €15,408 | €2,434 | -€12,974 | -84.2% |
| Cash at bank and in hand | 54/58 | €17,867 | €36,327 | +€18,460 | +103% |
| Deferred charges and accrued income | 490/1 | €4,654 | €5,275 | +€622 | +13.4% |
| Total equity and liabilities | 10/49 | €125,993 | €133,818 | +€7,825 | +6.2% |
| Equity | 10/15 | €59,613 | €77,097 | +€17,484 | +29.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €57,613 | €75,097 | +€17,484 | +30.3% |
| Distributable reserves | 133 | €57,613 | €75,097 | +€17,484 | +30.3% |
| Amounts payable | 17/49 | €66,380 | €56,721 | -€9,658 | -14.6% |
| Amounts payable after more than one year | 17 | €1,368 | €5,435 | +€4,067 | +297% |
| Financial debts | 170/4 | €1,368 | €5,435 | +€4,067 | +297% |
| Amounts payable within one year | 42/48 | €65,011 | €51,286 | -€13,725 | -21.1% |
| Current portion of amounts payable after more than one year | 42 | €1,493 | €8,615 | +€7,122 | +477% |
| Trade debts | 44 | €18,133 | €10,584 | -€7,549 | -41.6% |
| Suppliers | 440/4 | €18,133 | €10,584 | -€7,549 | -41.6% |
| Taxes, remuneration and social security | 45 | €21,402 | €25,111 | +€3,709 | +17.3% |
| Taxes | 450/3 | €20,008 | €23,360 | +€3,352 | +16.8% |
| Remuneration and social security | 454/9 | €1,394 | €1,751 | +€357 | +25.6% |
| Other amounts payable | 47/48 | €23,984 | €6,976 | -€17,008 | -70.9% |
| Remuneration, social security and pensions | 62 | €37,694 | €43,009 | +€5,315 | +14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,642 | €5,676 | +€4,034 | +246% |
| Other operating charges | 640/8 | €2,749 | €3,076 | +€327 | +11.9% |
| Gross operating margin | 9900 | €120,932 | €77,732 | -€43,200 | -35.7% |
| Operating profit (loss) | 9901 | €78,847 | €25,970 | -€52,877 | -67.1% |
| Financial income | 75/76B | €300 | €581 | +€281 | +93.5% |
| Recurring financial income | 75 | €300 | €581 | +€281 | +93.5% |
| Financial charges | 65/66B | €1,526 | €1,750 | +€224 | +14.7% |
| Recurring financial charges | 65 | €1,526 | €1,750 | +€224 | +14.7% |
| Profit (loss) for the period before taxes | 9903 | €77,622 | €24,802 | -€52,820 | -68.0% |
| Income taxes | 67/77 | €20,008 | €7,318 | -€12,690 | -63.4% |
| Profit (loss) for the period | 9904 | €57,613 | €17,484 | -€40,130 | -69.7% |
| Profit (loss) for the period to be appropriated | 9905 | €57,613 | €17,484 | -€40,130 | -69.7% |
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 30 October 2026 via checked.be.