DAKWERKEN CRAMER: what changed
Two fiscal 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 CRAMER
Largest movements
- Receivables within one year -€46,118
down €46,118 (-40.6%), from €113,543 to €67,425
of which Trade receivables: -€42,047
- Cash +€35,264
up €35,264 (+176.7%), from €19,959 to €55,223
mainly Accrued charges and deferred income (+€53,129) and Receivables within one year (+€46,118)
- Receivables after one year +€27,663
up €27,663 (+8.1%), from €339,489 to €367,152
of which Trade receivables: +€32,741
- Tangible fixed assets -€8,704
down €8,704 (-31.5%), from €27,665 to €18,961
- Accrued charges and deferred income +€53,129
up €53,129 (+16813.0%), from €316 to €53,445
- Advances received -€47,278
no longer reported in 2025 (was €47,278)
- Reserves +€20,156
up €20,156 (+13.4%), from €150,897 to €171,053
of which Distributable reserves: +€20,156
- Trade debts -€14,690
down €14,690 (-16.3%), from €89,941 to €75,251
- Debts after one year -€7,821
down €7,821 (-38.7%), from €20,209 to €12,388
- Staff costs +€9,947
up €9,947 (+27.9%), from €35,637 to €45,584
- Gross operating margin +€9,597
up €9,597 (+12.7%), from €75,601 to €85,198
- Other operating charges +€1,673
up €1,673 (+510.1%), from €328 to €2,001
- Taxes +€1,319
up €1,319 (+15.3%), from €8,598 to €9,917
- Financial charges -€1,256
down €1,256 (-29.7%), from €4,224 to €2,968
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.
Cash bridge derived
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 | €526,623 | €533,371 | +€6,748 | +1.3% |
| Fixed assets | 21/28 | €27,665 | €18,961 | -€8,704 | -31.5% |
| Tangible fixed assets | 22/27 | €27,665 | €18,961 | -€8,704 | -31.5% |
| Furniture and vehicles | 24 | €27,665 | €18,961 | -€8,704 | -31.5% |
| Current assets | 29/58 | €498,958 | €514,410 | +€15,452 | +3.1% |
| Amounts receivable after more than one year | 29 | €339,489 | €367,152 | +€27,663 | +8.1% |
| Trade receivables | 290 | - | €32,741 | +€32,741 | |
| Other amounts receivable | 291 | €339,489 | €334,411 | -€5,078 | -1.5% |
| Stocks and contracts in progress | 3 | €19,852 | €18,926 | -€926 | -4.7% |
| Stocks | 30/36 | €4,074 | €3,149 | -€925 | -22.7% |
| Contracts in progress | 37 | €15,778 | €15,777 | -€1 | 0.0% |
| Amounts receivable within one year | 40/41 | €113,543 | €67,425 | -€46,118 | -40.6% |
| Trade receivables | 40 | €95,240 | €53,193 | -€42,047 | -44.1% |
| Other amounts receivable | 41 | €18,303 | €14,232 | -€4,071 | -22.2% |
| Cash at bank and in hand | 54/58 | €19,959 | €55,223 | +€35,264 | +176.7% |
| Deferred charges and accrued income | 490/1 | €6,115 | €5,684 | -€431 | -7.0% |
| Total equity and liabilities | 10/49 | €526,623 | €533,371 | +€6,748 | +1.3% |
| Equity | 10/15 | €355,613 | €375,769 | +€20,156 | +5.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €150,897 | €171,053 | +€20,156 | +13.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €149,037 | €169,193 | +€20,156 | +13.5% |
| Profit (loss) carried forward | 14 | €186,116 | €186,116 | = | 0.0% |
| Amounts payable | 17/49 | €171,010 | €157,602 | -€13,408 | -7.8% |
| Amounts payable after more than one year | 17 | €20,209 | €12,388 | -€7,821 | -38.7% |
| Financial debts | 170/4 | €20,209 | €12,388 | -€7,821 | -38.7% |
| Amounts payable within one year | 42/48 | €150,485 | €91,769 | -€58,716 | -39.0% |
| Current portion of amounts payable after more than one year | 42 | €9,903 | €10,668 | +€765 | +7.7% |
| Trade debts | 44 | €89,941 | €75,251 | -€14,690 | -16.3% |
| Suppliers | 440/4 | €89,941 | €75,251 | -€14,690 | -16.3% |
| Advances received on contracts in progress | 46 | €47,278 | - | -€47,278 | |
| Taxes, remuneration and social security | 45 | €3,363 | €5,850 | +€2,487 | +74.0% |
| Taxes | 450/3 | €2,165 | €4,116 | +€1,951 | +90.1% |
| Remuneration and social security | 454/9 | €1,198 | €1,734 | +€536 | +44.7% |
| Accrued charges and deferred income | 492/3 | €316 | €53,445 | +€53,129 | +16813.0% |
| Remuneration, social security and pensions | 62 | €35,637 | €45,584 | +€9,947 | +27.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,700 | €9,713 | +€13 | +0.1% |
| Other operating charges | 640/8 | €328 | €2,001 | +€1,673 | +510.1% |
| Gross operating margin | 9900 | €75,601 | €85,198 | +€9,597 | +12.7% |
| Operating profit (loss) | 9901 | €29,936 | €27,900 | -€2,036 | -6.8% |
| Financial income | 75/76B | €4,536 | €5,141 | +€605 | +13.3% |
| Recurring financial income | 75 | €4,536 | €5,141 | +€605 | +13.3% |
| Financial charges | 65/66B | €4,224 | €2,968 | -€1,256 | -29.7% |
| Recurring financial charges | 65 | €4,224 | €2,968 | -€1,256 | -29.7% |
| Profit (loss) for the period before taxes | 9903 | €30,248 | €30,073 | -€175 | -0.6% |
| Income taxes | 67/77 | €8,598 | €9,917 | +€1,319 | +15.3% |
| Profit (loss) for the period | 9904 | €21,650 | €20,156 | -€1,494 | -6.9% |
| Profit (loss) for the period to be appropriated | 9905 | €21,650 | €20,156 | -€1,494 | -6.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.