Dakwerken Debaene: 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 Debaene
Largest movements
- Cash +€54,404
up €54,404 (+52.0%), from €104,607 to €159,011
mainly Receivables within one year (+€46,462) and Net result for the year (+€31,531)
- Receivables within one year -€46,462
down €46,462 (-41.1%), from €112,924 to €66,463
of which Trade receivables: -€24,745
- Tangible fixed assets -€8,426
down €8,426 (-24.4%), from €34,543 to €26,117
of which Plant, machinery and equipment: -€5,804
- Stocks and contracts -€3,121
down €3,121 (-8.9%), from €34,931 to €31,811
- Reserves +€29,865
up €29,865 (+17.6%), from €169,958 to €199,823
- Trade debts -€15,194
down €15,194 (-45.7%), from €33,270 to €18,076
- Current portion of long-term debt -€8,337
down €8,337 (-33.6%), from €24,839 to €16,502
- Debts after one year -€7,752
down €7,752 (-59.6%), from €13,006 to €5,255
- Staff costs -€57,531
down €57,531 (-65.6%), from €87,641 to €30,110
- Gross operating margin -€12,655
down €12,655 (-10.9%), from €116,095 to €103,440
- Taxes +€12,452
up €12,452 (+450%), from €2,766 to €15,218
- Write-downs +€6,648
new in 2025: €6,648
- Other operating charges -€1,486
down €1,486 (-49.7%), from €2,993 to €1,507
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 | €290,742 | €285,783 | -€4,959 | -1.7% |
| Fixed assets | 21/28 | €36,433 | €28,007 | -€8,426 | -23.1% |
| Tangible fixed assets | 22/27 | €34,543 | €26,117 | -€8,426 | -24.4% |
| Plant, machinery and equipment | 23 | €22,650 | €16,846 | -€5,804 | -25.6% |
| Furniture and vehicles | 24 | €11,893 | €9,271 | -€2,622 | -22.0% |
| Financial fixed assets | 28 | €1,890 | €1,890 | = | 0.0% |
| Current assets | 29/58 | €254,309 | €257,776 | +€3,468 | +1.4% |
| Stocks and contracts in progress | 3 | €34,931 | €31,811 | -€3,121 | -8.9% |
| Stocks | 30/36 | €34,931 | €31,811 | -€3,121 | -8.9% |
| Amounts receivable within one year | 40/41 | €112,924 | €66,463 | -€46,462 | -41.1% |
| Trade receivables | 40 | €81,747 | €57,002 | -€24,745 | -30.3% |
| Other amounts receivable | 41 | €31,178 | €9,461 | -€21,716 | -69.7% |
| Cash at bank and in hand | 54/58 | €104,607 | €159,011 | +€54,404 | +52.0% |
| Deferred charges and accrued income | 490/1 | €1,846 | €492 | -€1,354 | -73.3% |
| Total equity and liabilities | 10/49 | €290,742 | €285,783 | -€4,959 | -1.7% |
| Equity | 10/15 | €179,958 | €209,823 | +€29,865 | +16.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Contributions outside capital | 11 | €10,000 | - | -€10,000 | |
| Other | 1109/19 | €10,000 | - | -€10,000 | |
| Reserves | 13 | €169,958 | €199,823 | +€29,865 | +17.6% |
| Distributable reserves | 133 | €169,958 | €199,823 | +€29,865 | +17.6% |
| Amounts payable | 17/49 | €110,784 | €75,960 | -€34,824 | -31.4% |
| Amounts payable after more than one year | 17 | €13,006 | €5,255 | -€7,752 | -59.6% |
| Financial debts | 170/4 | €13,006 | €5,255 | -€7,752 | -59.6% |
| Amounts payable within one year | 42/48 | €95,372 | €68,529 | -€26,843 | -28.1% |
| Current portion of amounts payable after more than one year | 42 | €24,839 | €16,502 | -€8,337 | -33.6% |
| Trade debts | 44 | €33,270 | €18,076 | -€15,194 | -45.7% |
| Suppliers | 440/4 | €33,270 | €18,076 | -€15,194 | -45.7% |
| Taxes, remuneration and social security | 45 | €2,942 | €1,702 | -€1,240 | -42.1% |
| Taxes | 450/3 | €335 | €1,702 | +€1,367 | +408% |
| Remuneration and social security | 454/9 | €2,607 | - | -€2,607 | |
| Other amounts payable | 47/48 | €34,322 | €32,250 | -€2,072 | -6.0% |
| Accrued charges and deferred income | 492/3 | €2,405 | €2,176 | -€229 | -9.5% |
| Remuneration, social security and pensions | 62 | €87,641 | €30,110 | -€57,531 | -65.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,984 | €15,985 | +€1 | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,648 | +€6,648 | |
| Other operating charges | 640/8 | €2,993 | €1,507 | -€1,486 | -49.7% |
| Gross operating margin | 9900 | €116,095 | €103,440 | -€12,655 | -10.9% |
| Operating profit (loss) | 9901 | €9,478 | €49,190 | +€39,713 | +419% |
| Financial income | 75/76B | €2,239 | €1,338 | -€902 | -40.3% |
| Recurring financial income | 75 | €1,410 | €1,338 | -€72 | -5.1% |
| Non-recurring financial income | 76B | €830 | - | -€830 | |
| Financial charges | 65/66B | €3,900 | €3,779 | -€122 | -3.1% |
| Recurring financial charges | 65 | €3,900 | €3,779 | -€122 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €7,817 | €46,749 | +€38,933 | +498% |
| Income taxes | 67/77 | €2,766 | €15,218 | +€12,452 | +450% |
| Profit (loss) for the period | 9904 | €5,051 | €31,531 | +€26,480 | +524% |
| Profit (loss) for the period to be appropriated | 9905 | €5,051 | €31,531 | +€26,480 | +524% |
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 29 October 2026 via checked.be.