DAKWERKEN DS: what changed
DAKWERKEN DS
Largest movements
- Receivables within one year +€16,588
up €16,588 (+40.4%), from €41,084 to €57,672
of which Trade receivables: +€34,500
- Cash +€9,364
up €9,364 (+170%), from €5,506 to €14,870
mainly Net result for the year (+€17,388) and Trade debts (+€12,934)
- Deferred charges and accrued income -€3,602
down €3,602 (-77.0%), from €4,675 to €1,073
- Tangible fixed assets +€2,664
up €2,664 (+7.5%), from €35,298 to €37,962
of which Furniture and vehicles: +€6,246
- Reserves +€17,388
up €17,388 (+189%), from €9,222 to €26,609
- Trade debts +€12,934
up €12,934 (+75.3%), from €17,178 to €30,113
- Current portion of long-term debt -€5,658
down €5,658 (-55.0%), from €10,289 to €4,631
- Debts after one year +€3,449
up €3,449 (+10.0%), from €34,590 to €38,038
of which Financial debts: +€3,449
- Tax, wage and social debts -€3,172
down €3,172 (-60.8%), from €5,218 to €2,046
of which Remuneration and social security: -€2,787
- Staff costs -€67,550
down €67,550 (-97.9%), from €69,033 to €1,483
- Gross operating margin -€26,149
down €26,149 (-47.0%), from €55,655 to €29,507
- Depreciation -€12,873
down €12,873 (-76.4%), from €16,855 to €3,982
- Other operating charges -€1,089
down €1,089 (-26.8%), from €4,068 to €2,979
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 | €91,564 | €116,032 | +€24,468 | +26.7% |
| Fixed assets | 21/28 | €35,298 | €37,962 | +€2,664 | +7.5% |
| Tangible fixed assets | 22/27 | €35,298 | €37,962 | +€2,664 | +7.5% |
| Plant, machinery and equipment | 23 | €4,758 | €3,261 | -€1,497 | -31.5% |
| Furniture and vehicles | 24 | €28,455 | €34,701 | +€6,246 | +22.0% |
| Leasing and similar rights | 25 | €2,085 | €0 | -€2,085 | -100% |
| Current assets | 29/58 | €56,266 | €78,070 | +€21,804 | +38.8% |
| Stocks and contracts in progress | 3 | €5,000 | €4,454 | -€546 | -10.9% |
| Stocks | 30/36 | €5,000 | €4,454 | -€546 | -10.9% |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €41,084 | €57,672 | +€16,588 | +40.4% |
| Trade receivables | 40 | €22,551 | €57,051 | +€34,500 | +153% |
| Other amounts receivable | 41 | €18,533 | €621 | -€17,912 | -96.6% |
| Cash at bank and in hand | 54/58 | €5,506 | €14,870 | +€9,364 | +170% |
| Deferred charges and accrued income | 490/1 | €4,675 | €1,073 | -€3,602 | -77.0% |
| Total equity and liabilities | 10/49 | €91,564 | €116,032 | +€24,468 | +26.7% |
| Equity | 10/15 | €21,622 | €39,009 | +€17,388 | +80.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €9,222 | €26,609 | +€17,388 | +189% |
| Distributable reserves | 133 | €9,222 | €26,609 | +€17,388 | +189% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €69,943 | €77,023 | +€7,080 | +10.1% |
| Amounts payable after more than one year | 17 | €34,590 | €38,038 | +€3,449 | +10.0% |
| Financial debts | 170/4 | €15,590 | €19,038 | +€3,449 | +22.1% |
| Other amounts payable | 178/9 | €19,000 | €19,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €34,617 | €38,984 | +€4,367 | +12.6% |
| Current portion of amounts payable after more than one year | 42 | €10,289 | €4,631 | -€5,658 | -55.0% |
| Trade debts | 44 | €17,178 | €30,113 | +€12,934 | +75.3% |
| Suppliers | 440/4 | €17,178 | €30,113 | +€12,934 | +75.3% |
| Taxes, remuneration and social security | 45 | €5,218 | €2,046 | -€3,172 | -60.8% |
| Taxes | 450/3 | €2,431 | €2,046 | -€385 | -15.9% |
| Remuneration and social security | 454/9 | €2,787 | €0 | -€2,787 | -100% |
| Other amounts payable | 47/48 | €1,931 | €2,194 | +€263 | +13.6% |
| Accrued charges and deferred income | 492/3 | €736 | €0 | -€736 | -100% |
| Non-recurring operating income | 76A | €0 | €40,258 | +€40,258 | |
| Remuneration, social security and pensions | 62 | €69,033 | €1,483 | -€67,550 | -97.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,855 | €3,982 | -€12,873 | -76.4% |
| Other operating charges | 640/8 | €4,068 | €2,979 | -€1,089 | -26.8% |
| Non-recurring operating charges | 66A | - | €1,087 | +€1,087 | |
| Gross operating margin | 9900 | €55,655 | €29,507 | -€26,149 | -47.0% |
| Operating profit (loss) | 9901 | -€34,301 | €19,976 | +€54,276 | |
| Financial income | 75/76B | €358 | €1 | -€357 | -99.6% |
| Recurring financial income | 75 | €358 | €1 | -€357 | -99.6% |
| Financial charges | 65/66B | €2,274 | €2,392 | +€118 | +5.2% |
| Recurring financial charges | 65 | €2,274 | €2,392 | +€118 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | -€36,217 | €17,585 | +€53,802 | |
| Income taxes | 67/77 | €140 | €197 | +€58 | +41.4% |
| Profit (loss) for the period | 9904 | -€36,356 | €17,388 | +€53,744 | |
| Profit (loss) for the period to be appropriated | 9905 | -€36,356 | €17,388 | +€53,744 |
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 2 November 2026 via checked.be.