Dakwerken Devlin: 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 Devlin
Largest movements
- Cash -€9,780
down €9,780 (-77.2%), from €12,675 to €2,895
mainly Net result for the year (-€19,110) and Tax, wage and social debts (-€10,748)
- Tangible fixed assets -€6,807
down €6,807 (-20.1%), from €33,860 to €27,053
of which Furniture and vehicles: -€7,432
- Receivables within one year +€6,099
up €6,099 (+10.7%), from €56,996 to €63,096
of which Other amounts receivable: +€7,066
- Deferred charges and accrued income +€4,553
up €4,553, from €0 to €4,553
- Stocks and contracts +€2,223
up €2,223 (+19.3%), from €11,512 to €13,734
- Debts after one year +€44,691
up €44,691 (+929.3%), from €4,809 to €49,500
- Reserves -€19,110
down €19,110 (-25.1%), from €76,281 to €57,171
- Tax, wage and social debts -€10,748
down €10,748 (-93.6%), from €11,483 to €735
- Trade debts -€8,934
down €8,934 (-39.9%), from €22,373 to €13,439
- Short-term financial debts -€5,371
down €5,371 (-21.4%), from €25,047 to €19,676
- Gross operating margin -€68,069
down €68,069, from €58,507 to -€9,562
- Taxes -€8,693
down €8,693 (-100.0%), from €8,693 to €0
- Financial income +€5,466
up €5,466 (+379.2%), from €1,441 to €6,907
- Financial charges +€5,007
up €5,007 (+174.5%), from €2,870 to €7,878
- Depreciation +€1,905
up €1,905 (+30.5%), from €6,252 to €8,157
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 | €153,551 | €148,330 | -€5,221 | -3.4% |
| Fixed assets | 21/28 | €35,368 | €27,053 | -€8,316 | -23.5% |
| Tangible fixed assets | 22/27 | €33,860 | €27,053 | -€6,807 | -20.1% |
| Plant, machinery and equipment | 23 | €2,919 | €3,545 | +€625 | +21.4% |
| Furniture and vehicles | 24 | €30,941 | €23,508 | -€7,432 | -24.0% |
| Financial fixed assets | 28 | €1,509 | €0 | -€1,509 | -100.0% |
| Current assets | 29/58 | €118,183 | €121,277 | +€3,094 | +2.6% |
| Amounts receivable after more than one year | 29 | €37,000 | €37,000 | = | 0.0% |
| Other amounts receivable | 291 | €37,000 | €37,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €11,512 | €13,734 | +€2,223 | +19.3% |
| Stocks | 30/36 | €11,512 | €13,734 | +€2,223 | +19.3% |
| Amounts receivable within one year | 40/41 | €56,996 | €63,096 | +€6,099 | +10.7% |
| Trade receivables | 40 | €10,720 | €9,754 | -€967 | -9.0% |
| Other amounts receivable | 41 | €46,276 | €53,342 | +€7,066 | +15.3% |
| Cash at bank and in hand | 54/58 | €12,675 | €2,895 | -€9,780 | -77.2% |
| Deferred charges and accrued income | 490/1 | €0 | €4,553 | +€4,553 | |
| Total equity and liabilities | 10/49 | €153,551 | €148,330 | -€5,221 | -3.4% |
| Equity | 10/15 | €79,281 | €60,171 | -€19,110 | -24.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €76,281 | €57,171 | -€19,110 | -25.1% |
| Distributable reserves | 133 | €76,281 | €57,171 | -€19,110 | -25.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €74,270 | €88,159 | +€13,889 | +18.7% |
| Amounts payable after more than one year | 17 | €4,809 | €49,500 | +€44,691 | +929.3% |
| Financial debts | 170/4 | €4,809 | €49,500 | +€44,691 | +929.3% |
| Amounts payable within one year | 42/48 | €69,461 | €38,659 | -€30,802 | -44.3% |
| Current portion of amounts payable after more than one year | 42 | €8,892 | €4,809 | -€4,083 | -45.9% |
| Financial debts | 43 | €25,047 | €19,676 | -€5,371 | -21.4% |
| Credit institutions | 430/8 | €25,047 | €19,676 | -€5,371 | -21.4% |
| Trade debts | 44 | €22,373 | €13,439 | -€8,934 | -39.9% |
| Suppliers | 440/4 | €22,373 | €13,439 | -€8,934 | -39.9% |
| Taxes, remuneration and social security | 45 | €11,483 | €735 | -€10,748 | -93.6% |
| Taxes | 450/3 | €11,483 | €735 | -€10,748 | -93.6% |
| Other amounts payable | 47/48 | €1,666 | €0 | -€1,666 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,252 | €8,157 | +€1,905 | +30.5% |
| Other operating charges | 640/8 | €1,618 | €421 | -€1,198 | -74.0% |
| Non-recurring operating charges | 66A | €6,347 | €0 | -€6,347 | -100.0% |
| Gross operating margin | 9900 | €58,507 | -€9,562 | -€68,069 | |
| Operating profit (loss) | 9901 | €44,290 | -€18,139 | -€62,429 | |
| Financial income | 75/76B | €1,441 | €6,907 | +€5,466 | +379.2% |
| Recurring financial income | 75 | €1,441 | €6,907 | +€5,466 | +379.2% |
| Financial charges | 65/66B | €2,870 | €7,878 | +€5,007 | +174.5% |
| Recurring financial charges | 65 | €2,870 | €7,878 | +€5,007 | +174.5% |
| Profit (loss) for the period before taxes | 9903 | €42,861 | -€19,110 | -€61,970 | |
| Income taxes | 67/77 | €8,693 | €0 | -€8,693 | -100.0% |
| Profit (loss) for the period | 9904 | €34,167 | -€19,110 | -€53,277 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,167 | -€19,110 | -€53,277 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.