DAKWERKEN BUYS: 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 BUYS
Largest movements
- Cash +€12,204
up €12,204 (+2,560%), from €477 to €12,680
mainly Depreciation (+€14,249) and Receivables within one year (+€9,806)
- Tangible fixed assets -€11,945
down €11,945 (-36.1%), from €33,061 to €21,116
of which Furniture and vehicles: -€11,236
- Receivables within one year -€9,806
down €9,806 (-6.7%), from €146,845 to €137,039
of which Trade receivables: -€17,343
- Trade debts -€11,975
down €11,975 (-17.1%), from €70,001 to €58,026
- Reserves +€2,640
up €2,640 (+5.3%), from €49,673 to €52,313
- Tax, wage and social debts -€2,065
down €2,065 (-27.8%), from €7,438 to €5,373
of which Taxes: -€2,239
- Gross operating margin -€176,490
down €176,490 (-84.9%), from €207,859 to €31,368
- Staff costs -€92,985
down €92,985 (-97.3%), from €95,542 to €2,558
- Taxes -€2,427
down €2,427 (-45.1%), from €5,376 to €2,949
- Depreciation -€2,194
down €2,194 (-13.3%), from €16,443 to €14,249
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 | €186,017 | €176,695 | -€9,322 | -5.0% |
| Fixed assets | 21/28 | €33,910 | €21,116 | -€12,794 | -37.7% |
| Tangible fixed assets | 22/27 | €33,061 | €21,116 | -€11,945 | -36.1% |
| Land and buildings | 22 | - | €370 | +€370 | |
| Plant, machinery and equipment | 23 | €3,606 | €2,526 | -€1,079 | -29.9% |
| Furniture and vehicles | 24 | €29,456 | €18,219 | -€11,236 | -38.1% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €849 | €0 | -€849 | -100% |
| Current assets | 29/58 | €152,107 | €155,579 | +€3,472 | +2.3% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €146,845 | €137,039 | -€9,806 | -6.7% |
| Trade receivables | 40 | €70,264 | €52,922 | -€17,343 | -24.7% |
| Other amounts receivable | 41 | €76,580 | €84,117 | +€7,536 | +9.8% |
| Cash at bank and in hand | 54/58 | €477 | €12,680 | +€12,204 | +2,560% |
| Deferred charges and accrued income | 490/1 | €4,785 | €5,860 | +€1,075 | +22.5% |
| Total equity and liabilities | 10/49 | €186,017 | €176,695 | -€9,322 | -5.0% |
| Equity | 10/15 | €55,873 | €58,513 | +€2,640 | +4.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €49,673 | €52,313 | +€2,640 | +5.3% |
| Distributable reserves | 133 | €49,673 | €52,313 | +€2,640 | +5.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €130,144 | €118,182 | -€11,962 | -9.2% |
| Amounts payable within one year | 42/48 | €127,439 | €115,964 | -€11,475 | -9.0% |
| Financial debts | 43 | €50,000 | €50,000 | = | 0.0% |
| Credit institutions | 430/8 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | €70,001 | €58,026 | -€11,975 | -17.1% |
| Suppliers | 440/4 | €70,001 | €58,026 | -€11,975 | -17.1% |
| Advances received on contracts in progress | 46 | - | €1,000 | +€1,000 | |
| Taxes, remuneration and social security | 45 | €7,438 | €5,373 | -€2,065 | -27.8% |
| Taxes | 450/3 | €5,454 | €3,215 | -€2,239 | -41.0% |
| Remuneration and social security | 454/9 | €1,984 | €2,158 | +€174 | +8.8% |
| Other amounts payable | 47/48 | - | €1,565 | +€1,565 | |
| Accrued charges and deferred income | 492/3 | €2,705 | €2,218 | -€487 | -18.0% |
| Non-recurring operating income | 76A | €112,237 | €0 | -€112,237 | -100% |
| Remuneration, social security and pensions | 62 | €95,542 | €2,558 | -€92,985 | -97.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,443 | €14,249 | -€2,194 | -13.3% |
| Other operating charges | 640/8 | €3,996 | €3,484 | -€512 | -12.8% |
| Non-recurring operating charges | 66A | - | €1,457 | +€1,457 | |
| Gross operating margin | 9900 | €207,859 | €31,368 | -€176,490 | -84.9% |
| Operating profit (loss) | 9901 | €91,878 | €9,622 | -€82,256 | -89.5% |
| Financial income | 75/76B | €3,363 | €3,147 | -€217 | -6.4% |
| Recurring financial income | 75 | €3,363 | €3,147 | -€217 | -6.4% |
| Financial charges | 65/66B | €8,096 | €7,179 | -€916 | -11.3% |
| Recurring financial charges | 65 | €8,096 | €7,179 | -€916 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | €87,145 | €5,589 | -€81,557 | -93.6% |
| Income taxes | 67/77 | €5,376 | €2,949 | -€2,427 | -45.1% |
| Profit (loss) for the period | 9904 | €81,769 | €2,640 | -€79,129 | -96.8% |
| Profit (loss) for the period to be appropriated | 9905 | €81,769 | €2,640 | -€79,129 | -96.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.