DAKWERKEN COLMAN: 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 COLMAN
Largest movements
- Cash -€13,314
down €13,314 (-8.3%), from €160,611 to €147,297
mainly Trade debts (-€15,483) and Receivables within one year (-€4,449)
- Receivables within one year +€4,449
up €4,449 (+29.7%), from €14,993 to €19,443
of which Trade receivables: +€8,239
- Trade debts -€15,483
down €15,483 (-52.4%), from €29,530 to €14,047
- Gross operating margin -€40,810
down €40,810 (-72.7%), from €56,136 to €15,326
- Taxes -€10,234
down €10,234 (-68.4%), from €14,962 to €4,727
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 | €184,799 | €173,322 | -€11,477 | -6.2% |
| Fixed assets | 21/28 | €6,819 | €5,059 | -€1,760 | -25.8% |
| Tangible fixed assets | 22/27 | €6,819 | €5,059 | -€1,760 | -25.8% |
| Plant, machinery and equipment | 23 | €817 | €1,859 | +€1,042 | +128% |
| Furniture and vehicles | 24 | €6,002 | €3,201 | -€2,802 | -46.7% |
| Current assets | 29/58 | €177,980 | €168,263 | -€9,717 | -5.5% |
| Stocks and contracts in progress | 3 | €500 | €500 | = | 0.0% |
| Stocks | 30/36 | €500 | €500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,993 | €19,443 | +€4,449 | +29.7% |
| Trade receivables | 40 | €1,108 | €9,347 | +€8,239 | +743% |
| Other amounts receivable | 41 | €13,885 | €10,096 | -€3,789 | -27.3% |
| Cash at bank and in hand | 54/58 | €160,611 | €147,297 | -€13,314 | -8.3% |
| Deferred charges and accrued income | 490/1 | €1,876 | €1,023 | -€852 | -45.4% |
| Total equity and liabilities | 10/49 | €184,799 | €173,322 | -€11,477 | -6.2% |
| Equity | 10/15 | €143,957 | €145,137 | +€1,180 | +0.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €131,557 | €132,737 | +€1,180 | +0.9% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €129,557 | €130,737 | +€1,180 | +0.9% |
| Amounts payable | 17/49 | €40,842 | €28,185 | -€12,656 | -31.0% |
| Amounts payable within one year | 42/48 | €40,842 | €28,185 | -€12,656 | -31.0% |
| Trade debts | 44 | €29,530 | €14,047 | -€15,483 | -52.4% |
| Suppliers | 440/4 | €29,530 | €14,047 | -€15,483 | -52.4% |
| Advances received on contracts in progress | 46 | - | €1,802 | +€1,802 | |
| Taxes, remuneration and social security | 45 | €11,312 | €12,336 | +€1,024 | +9.1% |
| Taxes | 450/3 | €11,312 | €10,080 | -€1,232 | -10.9% |
| Remuneration and social security | 454/9 | - | €2,257 | +€2,257 | |
| Non-recurring operating income | 76A | €7,487 | - | -€7,487 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,532 | €3,308 | -€225 | -6.4% |
| Other operating charges | 640/8 | €1,796 | €1,761 | -€35 | -2.0% |
| Non-recurring operating charges | 66A | - | €124 | +€124 | |
| Gross operating margin | 9900 | €56,136 | €15,326 | -€40,810 | -72.7% |
| Operating profit (loss) | 9901 | €50,807 | €10,133 | -€40,674 | -80.1% |
| Financial income | 75/76B | €436 | €682 | +€245 | +56.2% |
| Recurring financial income | 75 | €436 | €682 | +€245 | +56.2% |
| Financial charges | 65/66B | €4,551 | €4,908 | +€357 | +7.8% |
| Recurring financial charges | 65 | €4,551 | €4,908 | +€357 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | €46,693 | €5,907 | -€40,786 | -87.3% |
| Income taxes | 67/77 | €14,962 | €4,727 | -€10,234 | -68.4% |
| Profit (loss) for the period | 9904 | €31,731 | €1,180 | -€30,551 | -96.3% |
| Profit (loss) for the period to be appropriated | 9905 | €31,731 | €1,180 | -€30,551 | -96.3% |
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 27 October 2026 via checked.be.