Dakwerken De Witte: 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 De Witte
Largest movements
- Cash -€177,409
down €177,409 (-59.0%), from €300,765 to €123,356
mainly Contributions, distributions and other (-€140,000) and Other debts (-€84,750)
- Tangible fixed assets -€38,998
down €38,998 (-44.1%), from €88,478 to €49,480
of which Furniture and vehicles: -€31,905
- Stocks and contracts +€29,985
new in 2025: €29,985
- Receivables within one year +€11,505
up €11,505 (+44.2%), from €26,009 to €37,514
of which Trade receivables: +€16,802
- Other debts -€84,750
down €84,750 (-49.9%), from €170,000 to €85,250
- Reserves -€62,403
down €62,403 (-29.9%), from €208,802 to €146,399
of which Distributable reserves: -€62,403
- Tax, wage and social debts -€32,631
down €32,631 (-89.7%), from €36,371 to €3,740
of which Taxes: -€32,623
- Trade debts +€6,292
up €6,292 (+264%), from €2,387 to €8,679
- Gross operating margin -€66,006
down €66,006 (-33.0%), from €200,088 to €134,081
- Taxes -€17,112
down €17,112 (-45.5%), from €37,631 to €20,520
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 | €418,060 | €244,568 | -€173,492 | -41.5% |
| Fixed assets | 21/28 | €88,478 | €49,480 | -€38,998 | -44.1% |
| Tangible fixed assets | 22/27 | €88,478 | €49,480 | -€38,998 | -44.1% |
| Land and buildings | 22 | €4,424 | €3,784 | -€640 | -14.5% |
| Plant, machinery and equipment | 23 | €20,744 | €14,291 | -€6,453 | -31.1% |
| Furniture and vehicles | 24 | €63,310 | €31,405 | -€31,905 | -50.4% |
| Current assets | 29/58 | €329,582 | €195,088 | -€134,494 | -40.8% |
| Stocks and contracts in progress | 3 | - | €29,985 | +€29,985 | |
| Stocks | 30/36 | - | €29,985 | +€29,985 | |
| Amounts receivable within one year | 40/41 | €26,009 | €37,514 | +€11,505 | +44.2% |
| Trade receivables | 40 | €3,082 | €19,884 | +€16,802 | +545% |
| Other amounts receivable | 41 | €22,927 | €17,630 | -€5,297 | -23.1% |
| Cash at bank and in hand | 54/58 | €300,765 | €123,356 | -€177,409 | -59.0% |
| Deferred charges and accrued income | 490/1 | €2,808 | €4,233 | +€1,426 | +50.8% |
| Total equity and liabilities | 10/49 | €418,060 | €244,568 | -€173,492 | -41.5% |
| Equity | 10/15 | €209,302 | €146,899 | -€62,403 | -29.8% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €208,802 | €146,399 | -€62,403 | -29.9% |
| Non-distributable reserves | 130/1 | €50 | €50 | = | 0.0% |
| Reserves not available under the articles | 1311 | €50 | €50 | = | 0.0% |
| Distributable reserves | 133 | €208,752 | €146,349 | -€62,403 | -29.9% |
| Amounts payable | 17/49 | €208,758 | €97,669 | -€111,089 | -53.2% |
| Amounts payable within one year | 42/48 | €208,758 | €97,669 | -€111,089 | -53.2% |
| Trade debts | 44 | €2,387 | €8,679 | +€6,292 | +264% |
| Suppliers | 440/4 | €2,387 | €8,679 | +€6,292 | +264% |
| Taxes, remuneration and social security | 45 | €36,371 | €3,740 | -€32,631 | -89.7% |
| Taxes | 450/3 | €33,552 | €929 | -€32,623 | -97.2% |
| Remuneration and social security | 454/9 | €2,819 | €2,811 | -€8 | -0.3% |
| Other amounts payable | 47/48 | €170,000 | €85,250 | -€84,750 | -49.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,471 | €38,998 | +€527 | +1.4% |
| Other operating charges | 640/8 | €1,064 | €804 | -€261 | -24.5% |
| Gross operating margin | 9900 | €200,088 | €134,081 | -€66,006 | -33.0% |
| Operating profit (loss) | 9901 | €160,552 | €94,280 | -€66,272 | -41.3% |
| Financial income | 75/76B | €4,816 | €4,467 | -€349 | -7.2% |
| Recurring financial income | 75 | €4,816 | €4,467 | -€349 | -7.2% |
| Financial charges | 65/66B | €793 | €630 | -€163 | -20.5% |
| Recurring financial charges | 65 | €793 | €630 | -€163 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | €164,575 | €98,117 | -€66,458 | -40.4% |
| Income taxes | 67/77 | €37,631 | €20,520 | -€17,112 | -45.5% |
| Profit (loss) for the period | 9904 | €126,944 | €77,597 | -€49,346 | -38.9% |
| Profit (loss) for the period to be appropriated | 9905 | €126,944 | €77,597 | -€49,346 | -38.9% |
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 14 October 2026 via checked.be.