DAKWERKEN BARBER: what changed
DAKWERKEN BARBER
Largest movements
- Receivables within one year -€29,202
down €29,202 (-26.2%), from €111,376 to €82,174
of which Trade receivables: -€36,895
- Tangible fixed assets +€1,543
up €1,543 (+144%), from €1,074 to €2,617
- Cash -€1,409
down €1,409 (-28.3%), from €4,972 to €3,562
- Tax, wage and social debts -€13,381
down €13,381 (-89.1%), from €15,024 to €1,643
of which Taxes: -€12,904
- Profit (loss) carried forward +€13,125
up €13,125, from -€2,352 to €10,773
- Reserves -€10,894
down €10,894 (-20.3%), from €53,584 to €42,690
of which Distributable reserves: -€9,034
- Trade debts -€10,689
down €10,689 (-86.1%), from €12,418 to €1,728
- Advances received -€6,755
no longer reported in 2025 (was €6,755)
- Gross operating margin -€8,188
down €8,188 (-124%), from -€6,601 to -€14,789
- Financial income -€3,146
no longer reported in 2025 (was €3,146)
- Other operating charges -€1,629
down €1,629 (-55.0%), from €2,965 to €1,336
- Depreciation +€601
up €601 (+182%), from €330 to €932
- Financial charges +€463
up €463 (+24.5%), from €1,887 to €2,350
Change in the result, 2023 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.
Derived cash bridge
A cash bridge needs two consecutive financial years. One year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €118,359 | €88,722 | -€29,638 | -25.0% |
| Fixed assets | 21/28 | €2,012 | €2,985 | +€973 | +48.4% |
| Tangible fixed assets | 22/27 | €1,074 | €2,617 | +€1,543 | +144% |
| Furniture and vehicles | 24 | €1,074 | €2,617 | +€1,543 | +144% |
| Financial fixed assets | 28 | €938 | €368 | -€570 | -60.8% |
| Current assets | 29/58 | €116,347 | €85,736 | -€30,611 | -26.3% |
| Amounts receivable within one year | 40/41 | €111,376 | €82,174 | -€29,202 | -26.2% |
| Trade receivables | 40 | €52,655 | €15,760 | -€36,895 | -70.1% |
| Other amounts receivable | 41 | €58,720 | €66,414 | +€7,693 | +13.1% |
| Cash at bank and in hand | 54/58 | €4,972 | €3,562 | -€1,409 | -28.3% |
| Total equity and liabilities | 10/49 | €118,359 | €88,722 | -€29,638 | -25.0% |
| Equity | 10/15 | €69,831 | €72,063 | +€2,232 | +3.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €53,584 | €42,690 | -€10,894 | -20.3% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | €3,598 | €3,598 | = | 0.0% |
| Distributable reserves | 133 | €48,126 | €39,092 | -€9,034 | -18.8% |
| Profit (loss) carried forward | 14 | -€2,352 | €10,773 | +€13,125 | |
| Amounts payable | 17/49 | €48,528 | €16,659 | -€31,869 | -65.7% |
| Amounts payable within one year | 42/48 | €48,528 | €16,659 | -€31,869 | -65.7% |
| Financial debts | 43 | €14,332 | €13,288 | -€1,044 | -7.3% |
| Credit institutions | 430/8 | €14,332 | €13,288 | -€1,044 | -7.3% |
| Trade debts | 44 | €12,418 | €1,728 | -€10,689 | -86.1% |
| Suppliers | 440/4 | €12,418 | €1,728 | -€10,689 | -86.1% |
| Advances received on contracts in progress | 46 | €6,755 | - | -€6,755 | |
| Taxes, remuneration and social security | 45 | €15,024 | €1,643 | -€13,381 | -89.1% |
| Taxes | 450/3 | €13,361 | €458 | -€12,904 | -96.6% |
| Remuneration and social security | 454/9 | €1,662 | €1,185 | -€477 | -28.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €330 | €932 | +€601 | +182% |
| Other operating charges | 640/8 | €2,965 | €1,336 | -€1,629 | -55.0% |
| Gross operating margin | 9900 | -€6,601 | -€14,789 | -€8,188 | -124% |
| Operating profit (loss) | 9901 | -€9,896 | -€17,056 | -€7,160 | -72.3% |
| Financial income | 75/76B | €3,146 | - | -€3,146 | |
| Recurring financial income | 75 | €3,146 | - | -€3,146 | |
| Financial charges | 65/66B | €1,887 | €2,350 | +€463 | +24.5% |
| Recurring financial charges | 65 | €1,887 | €2,350 | +€463 | +24.5% |
| Profit (loss) for the period before taxes | 9903 | -€8,637 | -€19,405 | -€10,769 | -125% |
| Income taxes | 67/77 | - | €458 | +€458 | |
| Profit (loss) for the period | 9904 | -€8,637 | -€19,863 | -€11,226 | -130% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,637 | -€19,863 | -€11,226 | -130% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.