DAKWERKEN AERTS: what changed
What changed
DAKWERKEN AERTS
NACE 43.410, Roofing work
filed annual accounts (NBB)
Net result for the year
€51,827
2024 · €65,155-€13,328
Equity
€412,781
2024 · €360,955+€51,827
Cash
€246,444
2024 · €258,773-€12,329
Balance sheet total
€485,918
2024 · €400,574+€85,344
Largest movements
Assets
- Current investments +€99,850
new in 2025: €99,850
- Cash -€12,329
down €12,329 (-4.8%), from €258,773 to €246,444
mainly Current investments (-€99,850) and Receivables within one year (-€6,090)
- Tangible fixed assets -€7,792
down €7,792 (-17.0%), from €45,797 to €38,005
of which Furniture and vehicles: -€8,435
- Receivables within one year +€6,090
up €6,090 (+6.7%), from €91,224 to €97,315
of which Trade receivables: +€7,701
Equity and liabilities
- Reserves +€51,827
up €51,827 (+17.7%), from €292,997 to €344,824
- Trade debts +€29,201
up €29,201 (+86.9%), from €33,618 to €62,819
- Other debts +€8,996
up €8,996 (+899%), from €1,001 to €9,997
- Tax, wage and social debts -€5,000
down €5,000 (-100%), from €5,000 to €0
Income statement
- Gross operating margin -€20,269
down €20,269 (-19.6%), from €103,605 to €83,336
- Taxes -€4,304
down €4,304 (-17.3%), from €24,914 to €20,610
- Financial income +€3,844
up €3,844 (+426%), from €902 to €4,746
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.
Result 2024
€65,155
Gross operating margin
-€20,269
Staff costs
-€625
Depreciation
-€332
Other operating charges
+€2
Other operating items
-€128
Financial income
+€3,844
Financial charges
-€125
Taxes
+€4,304
Result 2025
€51,827
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€91,921
Investment
-€104,570
Financing
+€321
Cash 2024
€258,773
From operations (derived)
+€91,921
Net result for the year
+€51,827
Depreciation
+€12,512
Smaller working-capital items
+€476
Receivables within one year
-€6,090
Trade debts
+€29,201
Tax, wage and social debts
-€5,000
Other debts
+€8,996
Investment (derived)
-€104,570
Investment in fixed assets (net)
-€4,720
Current investments
-€99,850
Financing
+€321
Current portion of long-term debt
+€321
Cash 2025
€246,444
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €400,574 | €485,918 | +€85,344 | +21.3% |
| Fixed assets | 21/28 | €45,932 | €38,140 | -€7,792 | -17.0% |
| Tangible fixed assets | 22/27 | €45,797 | €38,005 | -€7,792 | -17.0% |
| Land and buildings | 22 | €4,487 | €3,490 | -€997 | -22.2% |
| Plant, machinery and equipment | 23 | €1,459 | €3,100 | +€1,641 | +112% |
| Furniture and vehicles | 24 | €39,851 | €31,415 | -€8,435 | -21.2% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €354,642 | €447,778 | +€93,136 | +26.3% |
| Stocks and contracts in progress | 3 | €755 | €513 | -€242 | -32.0% |
| Stocks | 30/36 | €755 | €513 | -€242 | -32.0% |
| Amounts receivable within one year | 40/41 | €91,224 | €97,315 | +€6,090 | +6.7% |
| Trade receivables | 40 | €82,124 | €89,825 | +€7,701 | +9.4% |
| Other amounts receivable | 41 | €9,101 | €7,490 | -€1,611 | -17.7% |
| Current investments | 50/53 | - | €99,850 | +€99,850 | |
| Cash at bank and in hand | 54/58 | €258,773 | €246,444 | -€12,329 | -4.8% |
| Deferred charges and accrued income | 490/1 | €3,890 | €3,656 | -€234 | -6.0% |
| Total equity and liabilities | 10/49 | €400,574 | €485,918 | +€85,344 | +21.3% |
| Equity | 10/15 | €360,955 | €412,781 | +€51,827 | +14.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €292,997 | €344,824 | +€51,827 | +17.7% |
| Distributable reserves | 133 | €292,997 | €344,824 | +€51,827 | +17.7% |
| Profit (loss) carried forward | 14 | €55,557 | €55,557 | = | 0.0% |
| Amounts payable | 17/49 | €39,619 | €73,137 | +€33,517 | +84.6% |
| Amounts payable within one year | 42/48 | €39,619 | €73,137 | +€33,517 | +84.6% |
| Current portion of amounts payable after more than one year | 42 | - | €321 | +€321 | |
| Trade debts | 44 | €33,618 | €62,819 | +€29,201 | +86.9% |
| Suppliers | 440/4 | €33,618 | €62,819 | +€29,201 | +86.9% |
| Taxes, remuneration and social security | 45 | €5,000 | €0 | -€5,000 | -100% |
| Remuneration and social security | 454/9 | €5,000 | €0 | -€5,000 | -100% |
| Other amounts payable | 47/48 | €1,001 | €9,997 | +€8,996 | +899% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €979 | €1,603 | +€625 | +63.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,180 | €12,512 | +€332 | +2.7% |
| Other operating charges | 640/8 | €1,065 | €1,063 | -€2 | -0.2% |
| Non-recurring operating charges | 66A | - | €128 | +€128 | |
| Gross operating margin | 9900 | €103,605 | €83,336 | -€20,269 | -19.6% |
| Operating profit (loss) | 9901 | €89,382 | €68,031 | -€21,351 | -23.9% |
| Financial income | 75/76B | €902 | €4,746 | +€3,844 | +426% |
| Recurring financial income | 75 | €902 | €4,746 | +€3,844 | +426% |
| Financial charges | 65/66B | €216 | €340 | +€125 | +57.9% |
| Recurring financial charges | 65 | €216 | €340 | +€125 | +57.9% |
| Profit (loss) for the period before taxes | 9903 | €90,069 | €72,436 | -€17,632 | -19.6% |
| Income taxes | 67/77 | €24,914 | €20,610 | -€4,304 | -17.3% |
| Profit (loss) for the period | 9904 | €65,155 | €51,827 | -€13,328 | -20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €65,155 | €51,827 | -€13,328 | -20.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.