DAKWERKEN DEVLIEGER: what changed
DAKWERKEN DEVLIEGER
Largest movements
- Stocks and contracts +€31,664
up €31,664 (+90.6%), from €34,944 to €66,608
of which Stocks: +€23,636
- Cash -€24,738
down €24,738 (-52.7%), from €46,985 to €22,246
mainly Investment in fixed assets (net) (-€40,924) and Stocks and contracts (-€31,664)
- Receivables within one year -€20,125
down €20,125 (-69.5%), from €28,940 to €8,815
of which Trade receivables: -€21,533
- Tangible fixed assets +€11,231
up €11,231 (+13.9%), from €80,670 to €91,901
of which Furniture and vehicles: +€85,394
- Debts after one year +€22,439
up €22,439 (+42.3%), from €53,000 to €75,439
of which Financial debts: +€22,439
- Trade debts -€21,862
down €21,862 (-77.2%), from €28,301 to €6,439
- Tax, wage and social debts -€2,697
down €2,697 (-26.8%), from €10,050 to €7,353
of which Remuneration and social security: -€2,108
- Other debts +€2,150
up €2,150 (+11.2%), from €19,216 to €21,366
- Gross operating margin -€11,877
down €11,877 (-15.1%), from €78,750 to €66,873
- Depreciation -€10,553
down €10,553 (-26.2%), from €40,246 to €29,693
- Taxes +€1,626
up €1,626 (+19.0%), from €8,563 to €10,189
- Other operating charges +€1,073
up €1,073 (+110%), from €980 to €2,053
- Financial charges +€802
up €802 (+13.3%), from €6,011 to €6,812
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €198,825 | €198,115 | -€710 | -0.4% |
| Fixed assets | 21/28 | €80,806 | €92,037 | +€11,231 | +13.9% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €80,670 | €91,901 | +€11,231 | +13.9% |
| Land and buildings | 22 | €2,251 | €1,590 | -€660 | -29.3% |
| Plant, machinery and equipment | 23 | €846 | €2,198 | +€1,352 | +160% |
| Furniture and vehicles | 24 | €2,718 | €88,112 | +€85,394 | +3,141% |
| Leasing and similar rights | 25 | €74,855 | €0 | -€74,855 | -100% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €118,019 | €106,079 | -€11,940 | -10.1% |
| Stocks and contracts in progress | 3 | €34,944 | €66,608 | +€31,664 | +90.6% |
| Stocks | 30/36 | €34,944 | €58,580 | +€23,636 | +67.6% |
| Contracts in progress | 37 | - | €8,028 | +€8,028 | |
| Amounts receivable within one year | 40/41 | €28,940 | €8,815 | -€20,125 | -69.5% |
| Trade receivables | 40 | €22,524 | €991 | -€21,533 | -95.6% |
| Other amounts receivable | 41 | €6,416 | €7,824 | +€1,407 | +21.9% |
| Cash at bank and in hand | 54/58 | €46,985 | €22,246 | -€24,738 | -52.7% |
| Deferred charges and accrued income | 490/1 | €7,151 | €8,409 | +€1,259 | +17.6% |
| Total equity and liabilities | 10/49 | €198,825 | €198,115 | -€710 | -0.4% |
| Equity | 10/15 | €77,839 | €77,212 | -€627 | -0.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €57,839 | €57,212 | -€627 | -1.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €219 | €219 | = | 0.0% |
| Distributable reserves | 133 | €57,620 | €56,993 | -€627 | -1.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €120,986 | €120,904 | -€83 | -0.1% |
| Amounts payable after more than one year | 17 | €53,000 | €75,439 | +€22,439 | +42.3% |
| Financial debts | 170/4 | €0 | €22,439 | +€22,439 | |
| Other amounts payable | 178/9 | €53,000 | €53,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €65,053 | €42,838 | -€22,215 | -34.1% |
| Current portion of amounts payable after more than one year | 42 | €7,485 | €7,679 | +€194 | +2.6% |
| Trade debts | 44 | €28,301 | €6,439 | -€21,862 | -77.2% |
| Suppliers | 440/4 | €28,301 | €6,439 | -€21,862 | -77.2% |
| Taxes, remuneration and social security | 45 | €10,050 | €7,353 | -€2,697 | -26.8% |
| Taxes | 450/3 | €7,942 | €7,353 | -€589 | -7.4% |
| Remuneration and social security | 454/9 | €2,108 | €0 | -€2,108 | -100% |
| Other amounts payable | 47/48 | €19,216 | €21,366 | +€2,150 | +11.2% |
| Accrued charges and deferred income | 492/3 | €2,933 | €2,627 | -€307 | -10.5% |
| Non-recurring operating income | 76A | €10,000 | €19,973 | +€9,973 | +99.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,246 | €29,693 | -€10,553 | -26.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €980 | €2,053 | +€1,073 | +110% |
| Gross operating margin | 9900 | €78,750 | €66,873 | -€11,877 | -15.1% |
| Operating profit (loss) | 9901 | €37,523 | €35,126 | -€2,397 | -6.4% |
| Financial income | 75/76B | €888 | €1,248 | +€359 | +40.5% |
| Recurring financial income | 75 | €888 | €1,248 | +€359 | +40.5% |
| Financial charges | 65/66B | €6,011 | €6,812 | +€802 | +13.3% |
| Recurring financial charges | 65 | €6,011 | €6,812 | +€802 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | €32,401 | €29,562 | -€2,839 | -8.8% |
| Income taxes | 67/77 | €8,563 | €10,189 | +€1,626 | +19.0% |
| Profit (loss) for the period | 9904 | €23,838 | €19,373 | -€4,465 | -18.7% |
| Profit (loss) for the period to be appropriated | 9905 | €23,838 | €19,373 | -€4,465 | -18.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.