DAKWERKEN DEWAEL: 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 DEWAEL
Largest movements
- Cash +€27,614
up €27,614 (+26.8%), from €102,983 to €130,597
mainly Net result for the year (+€58,925) and Depreciation (+€25,883)
- Tangible fixed assets -€24,516
down €24,516 (-48.4%), from €50,623 to €26,107
of which Furniture and vehicles: -€12,829
- Receivables within one year +€7,558
up €7,558 (+3.8%), from €198,872 to €206,430
of which Trade receivables: +€9,795
- Reserves +€28,925
up €28,925 (+10.5%), from €275,118 to €304,043
- Debts after one year -€12,852
down €12,852 (-100%), from €12,852 to €0
- Tax, wage and social debts -€8,764
down €8,764 (-74.1%), from €11,835 to €3,071
of which Taxes: -€10,706
- Gross operating margin +€20,866
up €20,866 (+22.1%), from €94,594 to €115,460
- Taxes +€8,144
up €8,144 (+43.0%), from €18,932 to €27,076
- Depreciation -€7,870
down €7,870 (-23.3%), from €33,753 to €25,883
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 | €361,408 | €370,138 | +€8,730 | +2.4% |
| Fixed assets | 21/28 | €52,173 | €27,657 | -€24,516 | -47.0% |
| Tangible fixed assets | 22/27 | €50,623 | €26,107 | -€24,516 | -48.4% |
| Plant, machinery and equipment | 23 | €1,260 | €2,069 | +€808 | +64.1% |
| Furniture and vehicles | 24 | €23,789 | €10,960 | -€12,829 | -53.9% |
| Leasing and similar rights | 25 | €25,573 | €13,078 | -€12,496 | -48.9% |
| Financial fixed assets | 28 | €1,550 | €1,550 | = | 0.0% |
| Current assets | 29/58 | €309,234 | €342,481 | +€33,246 | +10.8% |
| Amounts receivable within one year | 40/41 | €198,872 | €206,430 | +€7,558 | +3.8% |
| Trade receivables | 40 | €188,015 | €197,810 | +€9,795 | +5.2% |
| Other amounts receivable | 41 | €10,856 | €8,620 | -€2,237 | -20.6% |
| Cash at bank and in hand | 54/58 | €102,983 | €130,597 | +€27,614 | +26.8% |
| Deferred charges and accrued income | 490/1 | €7,379 | €5,454 | -€1,926 | -26.1% |
| Total equity and liabilities | 10/49 | €361,408 | €370,138 | +€8,730 | +2.4% |
| Equity | 10/15 | €285,118 | €314,043 | +€28,925 | +10.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €275,118 | €304,043 | +€28,925 | +10.5% |
| Distributable reserves | 133 | €275,118 | €304,043 | +€28,925 | +10.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €76,289 | €56,094 | -€20,195 | -26.5% |
| Amounts payable after more than one year | 17 | €12,852 | €0 | -€12,852 | -100% |
| Financial debts | 170/4 | €12,852 | €0 | -€12,852 | -100% |
| Amounts payable within one year | 42/48 | €63,437 | €56,078 | -€7,359 | -11.6% |
| Current portion of amounts payable after more than one year | 42 | €12,671 | €12,852 | +€181 | +1.4% |
| Trade debts | 44 | €8,815 | €10,155 | +€1,340 | +15.2% |
| Suppliers | 440/4 | €8,815 | €10,155 | +€1,340 | +15.2% |
| Taxes, remuneration and social security | 45 | €11,835 | €3,071 | -€8,764 | -74.1% |
| Taxes | 450/3 | €11,835 | €1,129 | -€10,706 | -90.5% |
| Remuneration and social security | 454/9 | - | €1,942 | +€1,942 | |
| Other amounts payable | 47/48 | €30,116 | €30,000 | -€116 | -0.4% |
| Accrued charges and deferred income | 492/3 | - | €16 | +€16 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,753 | €25,883 | -€7,870 | -23.3% |
| Other operating charges | 640/8 | €4,752 | €4,468 | -€283 | -6.0% |
| Non-recurring operating charges | 66A | - | €1,063 | +€1,063 | |
| Gross operating margin | 9900 | €94,594 | €115,460 | +€20,866 | +22.1% |
| Operating profit (loss) | 9901 | €56,089 | €84,046 | +€27,957 | +49.8% |
| Financial income | 75/76B | €2,781 | €2,926 | +€145 | +5.2% |
| Recurring financial income | 75 | €2,781 | €2,926 | +€145 | +5.2% |
| Financial charges | 65/66B | €794 | €972 | +€177 | +22.3% |
| Recurring financial charges | 65 | €794 | €972 | +€177 | +22.3% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €58,076 | €86,001 | +€27,925 | +48.1% |
| Income taxes | 67/77 | €18,932 | €27,076 | +€8,144 | +43.0% |
| Profit (loss) for the period | 9904 | €39,144 | €58,925 | +€19,781 | +50.5% |
| Profit (loss) for the period to be appropriated | 9905 | €39,144 | €58,925 | +€19,781 | +50.5% |
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 26 October 2026 via checked.be.