Dakwerken B-concept: what changed
What changed
Dakwerken B-concept
NACE 43.410, Roofing work
filed annual accounts (NBB)
Net result for the year
€24,697
2024 · €59,474-€34,777
Equity
€171,063
2024 · €226,366-€55,303
Cash
€98,237
2024 · €58,684+€39,553
Balance sheet total
€597,046
2024 · €596,552+€494
Largest movements
Assets
- Receivables within one year -€48,537
down €48,537 (-39.5%), from €122,874 to €74,337
of which Trade receivables: -€44,252
- Cash +€39,553
up €39,553 (+67.4%), from €58,684 to €98,237
mainly Depreciation (+€84,341) and Other debts (+€62,274)
- Tangible fixed assets +€11,336
up €11,336 (+2.8%), from €409,661 to €420,997
of which Land and buildings: +€154,047
Equity and liabilities
- Other debts +€62,274
up €62,274 (+122%), from €50,893 to €113,167
- Profit (loss) carried forward -€55,303
down €55,303 (-25.0%), from €221,366 to €166,063
- Debts after one year -€11,908
down €11,908 (-5.3%), from €225,150 to €213,241
- Current portion of long-term debt +€7,004
up €7,004 (+15.3%), from €45,686 to €52,689
- Trade debts +€6,903
up €6,903 (+31.3%), from €22,023 to €28,926
Income statement
- Depreciation +€21,958
up €21,958 (+35.2%), from €62,383 to €84,341
- Gross operating margin -€17,879
down €17,879 (-11.8%), from €151,676 to €133,797
- Taxes -€7,525
down €7,525 (-49.5%), from €15,211 to €7,687
- Financial charges +€2,686
up €2,686 (+21.2%), from €12,672 to €15,358
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
€59,474
Gross operating margin
-€17,879
Staff costs
-€949
Depreciation
-€21,958
Other operating charges
+€1,119
Other operating items
-€250
Financial income
+€302
Financial charges
-€2,686
Taxes
+€7,525
Result 2025
€24,697
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
+€219,577
Investment
-€95,120
Financing
-€84,905
Cash 2024
€58,684
From operations (derived)
+€219,577
Net result for the year
+€24,697
Depreciation
+€84,341
Receivables within one year
+€48,537
Deferred charges and accrued income
+€1,300
Trade debts
+€6,903
Tax, wage and social debts
-€5,177
Other debts
+€62,274
Accrued charges and deferred income
-€3,298
Investment (derived)
-€95,120
Investment in fixed assets (net)
-€95,120
Financing
-€84,905
Debts after one year
-€11,908
Current portion of long-term debt
+€7,004
Contributions, distributions and other
-€80,000
Cash 2025
€98,237
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €596,552 | €597,046 | +€494 | +0.1% |
| Fixed assets | 21/28 | €412,245 | €423,024 | +€10,779 | +2.6% |
| Intangible fixed assets | 21 | €2,585 | €2,027 | -€557 | -21.6% |
| Tangible fixed assets | 22/27 | €409,661 | €420,997 | +€11,336 | +2.8% |
| Land and buildings | 22 | €27,289 | €181,337 | +€154,047 | +564% |
| Plant, machinery and equipment | 23 | €34,921 | €36,725 | +€1,804 | +5.2% |
| Furniture and vehicles | 24 | €188,657 | €202,936 | +€14,279 | +7.6% |
| Assets under construction and advance payments | 27 | €158,794 | €0 | -€158,794 | -100% |
| Current assets | 29/58 | €184,307 | €174,022 | -€10,285 | -5.6% |
| Amounts receivable within one year | 40/41 | €122,874 | €74,337 | -€48,537 | -39.5% |
| Trade receivables | 40 | €118,462 | €74,211 | -€44,252 | -37.4% |
| Other amounts receivable | 41 | €4,411 | €126 | -€4,285 | -97.1% |
| Cash at bank and in hand | 54/58 | €58,684 | €98,237 | +€39,553 | +67.4% |
| Deferred charges and accrued income | 490/1 | €2,749 | €1,448 | -€1,300 | -47.3% |
| Total equity and liabilities | 10/49 | €596,552 | €597,046 | +€494 | +0.1% |
| Equity | 10/15 | €226,366 | €171,063 | -€55,303 | -24.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €221,366 | €166,063 | -€55,303 | -25.0% |
| Amounts payable | 17/49 | €370,186 | €425,983 | +€55,797 | +15.1% |
| Amounts payable after more than one year | 17 | €225,150 | €213,241 | -€11,908 | -5.3% |
| Financial debts | 170/4 | €225,150 | €213,241 | -€11,908 | -5.3% |
| Amounts payable within one year | 42/48 | €139,031 | €210,035 | +€71,004 | +51.1% |
| Current portion of amounts payable after more than one year | 42 | €45,686 | €52,689 | +€7,004 | +15.3% |
| Trade debts | 44 | €22,023 | €28,926 | +€6,903 | +31.3% |
| Suppliers | 440/4 | €22,023 | €28,926 | +€6,903 | +31.3% |
| Taxes, remuneration and social security | 45 | €20,429 | €15,252 | -€5,177 | -25.3% |
| Taxes | 450/3 | €20,429 | €15,252 | -€5,177 | -25.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €50,893 | €113,167 | +€62,274 | +122% |
| Accrued charges and deferred income | 492/3 | €6,005 | €2,707 | -€3,298 | -54.9% |
| Remuneration, social security and pensions | 62 | -€1,384 | -€436 | +€949 | +68.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,383 | €84,341 | +€21,958 | +35.2% |
| Other operating charges | 640/8 | €3,323 | €2,204 | -€1,119 | -33.7% |
| Non-recurring operating charges | 66A | - | €250 | +€250 | |
| Gross operating margin | 9900 | €151,676 | €133,797 | -€17,879 | -11.8% |
| Operating profit (loss) | 9901 | €87,355 | €47,438 | -€39,917 | -45.7% |
| Financial income | 75/76B | €2 | €304 | +€302 | +12,462% |
| Recurring financial income | 75 | €2 | €304 | +€302 | +12,462% |
| Financial charges | 65/66B | €12,672 | €15,358 | +€2,686 | +21.2% |
| Recurring financial charges | 65 | €12,672 | €15,358 | +€2,686 | +21.2% |
| Profit (loss) for the period before taxes | 9903 | €74,685 | €32,384 | -€42,302 | -56.6% |
| Income taxes | 67/77 | €15,211 | €7,687 | -€7,525 | -49.5% |
| Profit (loss) for the period | 9904 | €59,474 | €24,697 | -€34,777 | -58.5% |
| Profit (loss) for the period to be appropriated | 9905 | €59,474 | €24,697 | -€34,777 | -58.5% |
Next steps
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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 6 November 2026 via checked.be.