DAKWERKEN DEVREESE: 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 DEVREESE
Largest movements
- Receivables within one year -€30,866
down €30,866 (-51.1%), from €60,346 to €29,480
of which Other amounts receivable: -€37,321
- Cash -€11,015
down €11,015 (-17.9%), from €61,399 to €50,384
mainly Current portion of long-term debt (-€50,731) and Debts after one year (-€31,211)
- Tangible fixed assets -€5,375
down €5,375 (-7.0%), from €77,158 to €71,783
of which Other tangible fixed assets: -€3,105
- Stocks and contracts -€2,198
down €2,198 (-41.2%), from €5,334 to €3,136
- Current portion of long-term debt -€50,731
down €50,731 (-61.9%), from €81,942 to €31,211
- Debts after one year -€31,211
down €31,211 (-36.7%), from €85,084 to €53,873
- Profit (loss) carried forward +€26,653
up €26,653 (+20.9%), from -€127,735 to -€101,083
- Contributions -€25,301
down €25,301 (-62.8%), from €40,301 to €15,000
- Reserves +€25,301
up €25,301 (+25.3%), from €100,000 to €125,301
- Gross operating margin +€228,403
up €228,403, from -€176,985 to €51,418
- Taxes -€13,297
down €13,297 (-64.7%), from €20,548 to €7,251
- Staff costs +€4,483
new in 2025: €4,483
- Financial charges -€2,173
down €2,173 (-38.5%), from €5,649 to €3,476
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 | €210,710 | €159,657 | -€51,053 | -24.2% |
| Fixed assets | 21/28 | €77,268 | €71,993 | -€5,275 | -6.8% |
| Tangible fixed assets | 22/27 | €77,158 | €71,783 | -€5,375 | -7.0% |
| Land and buildings | 22 | €2,584 | €0 | -€2,584 | -100% |
| Plant, machinery and equipment | 23 | €1,221 | €1,534 | +€314 | +25.7% |
| Other tangible fixed assets | 26 | €73,354 | €70,249 | -€3,105 | -4.2% |
| Financial fixed assets | 28 | €110 | €210 | +€100 | +90.9% |
| Current assets | 29/58 | €133,442 | €87,664 | -€45,778 | -34.3% |
| Stocks and contracts in progress | 3 | €5,334 | €3,136 | -€2,198 | -41.2% |
| Stocks | 30/36 | €5,334 | €3,136 | -€2,198 | -41.2% |
| Amounts receivable within one year | 40/41 | €60,346 | €29,480 | -€30,866 | -51.1% |
| Trade receivables | 40 | €18,345 | €24,800 | +€6,455 | +35.2% |
| Other amounts receivable | 41 | €42,001 | €4,679 | -€37,321 | -88.9% |
| Cash at bank and in hand | 54/58 | €61,399 | €50,384 | -€11,015 | -17.9% |
| Deferred charges and accrued income | 490/1 | €6,363 | €4,664 | -€1,699 | -26.7% |
| Total equity and liabilities | 10/49 | €210,710 | €159,657 | -€51,053 | -24.2% |
| Equity | 10/15 | €12,566 | €39,218 | +€26,653 | +212% |
| Contributions | 10/11 | €40,301 | €15,000 | -€25,301 | -62.8% |
| Reserves | 13 | €100,000 | €125,301 | +€25,301 | +25.3% |
| Distributable reserves | 133 | €100,000 | €125,301 | +€25,301 | +25.3% |
| Profit (loss) carried forward | 14 | -€127,735 | -€101,083 | +€26,653 | +20.9% |
| Amounts payable | 17/49 | €198,145 | €120,439 | -€77,706 | -39.2% |
| Amounts payable after more than one year | 17 | €85,084 | €53,873 | -€31,211 | -36.7% |
| Financial debts | 170/4 | €85,084 | €53,873 | -€31,211 | -36.7% |
| Amounts payable within one year | 42/48 | €104,672 | €66,565 | -€38,107 | -36.4% |
| Current portion of amounts payable after more than one year | 42 | €81,942 | €31,211 | -€50,731 | -61.9% |
| Financial debts | 43 | - | €9,118 | +€9,118 | |
| Credit institutions | 430/8 | - | €9,118 | +€9,118 | |
| Trade debts | 44 | €17,612 | €22,362 | +€4,750 | +27.0% |
| Suppliers | 440/4 | €17,612 | €22,362 | +€4,750 | +27.0% |
| Taxes, remuneration and social security | 45 | €4,495 | €3,541 | -€954 | -21.2% |
| Remuneration and social security | 454/9 | €4,495 | €3,541 | -€954 | -21.2% |
| Other amounts payable | 47/48 | €623 | €333 | -€290 | -46.5% |
| Accrued charges and deferred income | 492/3 | €8,389 | €0 | -€8,389 | -100% |
| Remuneration, social security and pensions | 62 | - | €4,483 | +€4,483 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,022 | €8,586 | +€564 | +7.0% |
| Other operating charges | 640/8 | €1,171 | €1,299 | +€128 | +11.0% |
| Gross operating margin | 9900 | -€176,985 | €51,418 | +€228,403 | |
| Operating profit (loss) | 9901 | -€186,177 | €37,050 | +€223,227 | |
| Financial income | 75/76B | €99 | €330 | +€231 | +234% |
| Recurring financial income | 75 | €99 | €330 | +€231 | +234% |
| Financial charges | 65/66B | €5,649 | €3,476 | -€2,173 | -38.5% |
| Recurring financial charges | 65 | €5,649 | €3,476 | -€2,173 | -38.5% |
| Profit (loss) for the period before taxes | 9903 | -€191,728 | €33,903 | +€225,631 | |
| Income taxes | 67/77 | €20,548 | €7,251 | -€13,297 | -64.7% |
| Profit (loss) for the period | 9904 | -€212,275 | €26,653 | +€238,928 | |
| Profit (loss) for the period to be appropriated | 9905 | -€212,275 | €26,653 | +€238,928 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.