DAKWERKEN GUY SMET: what changed
What changed
DAKWERKEN GUY SMET
NACE 43.410, Roofing work
filed annual accounts (NBB)
Net result for the year
€831
2024 · -€6,976+€7,807
Equity
€95,931
2024 · €100,100-€4,169
Cash
€51,127
2024 · €50,527+€600
Balance sheet total
€177,916
2024 · €174,391+€3,525
Largest movements
Assets
- Deferred charges and accrued income +€11,591
up €11,591 (+338%), from €3,432 to €15,023
- Stocks and contracts -€6,243
down €6,243 (-12.3%), from €50,840 to €44,597
of which Stocks: -€6,920
- Tangible fixed assets -€3,539
down €3,539 (-20.9%), from €16,906 to €13,367
of which Other tangible fixed assets: -€2,636
Equity and liabilities
- Tax, wage and social debts +€5,413
up €5,413 (+91.1%), from €5,941 to €11,354
of which Remuneration and social security: +€5,351
- Reserves -€4,169
down €4,169 (-5.2%), from €79,505 to €75,336
- Trade debts +€2,300
up €2,300 (+3.5%), from €66,632 to €68,932
Income statement
- Staff costs -€4,604
down €4,604 (-3.0%), from €153,654 to €149,049
- Gross operating margin +€2,833
up €2,833 (+1.8%), from €154,525 to €157,358
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.
Result 2024
-€6,976
Gross operating margin
+€2,833
Staff costs
+€4,604
Depreciation
+€685
Other operating charges
+€145
Other operating items
-€33
Financial income
+€24
Financial charges
+€80
Taxes
-€531
Result 2025
€831
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€6,759
Investment
-€1,140
Financing
-€5,019
Cash 2024
€50,527
From operations (derived)
+€6,759
Net result for the year
+€831
Depreciation
+€4,679
Stocks and contracts
+€6,243
Receivables within one year
-€1,115
Deferred charges and accrued income
-€11,591
Trade debts
+€2,300
Tax, wage and social debts
+€5,413
Investment (derived)
-€1,140
Investment in fixed assets (net)
-€1,140
Financing
-€5,019
Short-term financial debts
-€19
Contributions, distributions and other
-€5,000
Cash 2025
€51,127
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €174,391 | €177,916 | +€3,525 | +2.0% |
| Fixed assets | 21/28 | €16,924 | €13,385 | -€3,539 | -20.9% |
| Tangible fixed assets | 22/27 | €16,906 | €13,367 | -€3,539 | -20.9% |
| Plant, machinery and equipment | 23 | €1,071 | €671 | -€400 | -37.3% |
| Furniture and vehicles | 24 | €3,575 | €3,072 | -€503 | -14.1% |
| Other tangible fixed assets | 26 | €12,260 | €9,624 | -€2,636 | -21.5% |
| Financial fixed assets | 28 | €18 | €18 | = | 0.0% |
| Current assets | 29/58 | €157,467 | €164,531 | +€7,064 | +4.5% |
| Stocks and contracts in progress | 3 | €50,840 | €44,597 | -€6,243 | -12.3% |
| Stocks | 30/36 | €32,340 | €25,420 | -€6,920 | -21.4% |
| Contracts in progress | 37 | €18,500 | €19,177 | +€677 | +3.7% |
| Amounts receivable within one year | 40/41 | €52,668 | €53,784 | +€1,115 | +2.1% |
| Trade receivables | 40 | €34,746 | €30,863 | -€3,882 | -11.2% |
| Other amounts receivable | 41 | €17,923 | €22,920 | +€4,998 | +27.9% |
| Cash at bank and in hand | 54/58 | €50,527 | €51,127 | +€600 | +1.2% |
| Deferred charges and accrued income | 490/1 | €3,432 | €15,023 | +€11,591 | +338% |
| Total equity and liabilities | 10/49 | €174,391 | €177,916 | +€3,525 | +2.0% |
| Equity | 10/15 | €100,100 | €95,931 | -€4,169 | -4.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €79,505 | €75,336 | -€4,169 | -5.2% |
| Distributable reserves | 133 | €79,505 | €75,336 | -€4,169 | -5.2% |
| Profit (loss) carried forward | 14 | €2,003 | €2,003 | = | 0.0% |
| Amounts payable | 17/49 | €74,291 | €81,985 | +€7,694 | +10.4% |
| Amounts payable within one year | 42/48 | €74,291 | €81,985 | +€7,694 | +10.4% |
| Financial debts | 43 | €1,718 | €1,699 | -€19 | -1.1% |
| Credit institutions | 430/8 | €1,718 | €1,699 | -€19 | -1.1% |
| Trade debts | 44 | €66,632 | €68,932 | +€2,300 | +3.5% |
| Suppliers | 440/4 | €66,632 | €68,932 | +€2,300 | +3.5% |
| Taxes, remuneration and social security | 45 | €5,941 | €11,354 | +€5,413 | +91.1% |
| Taxes | 450/3 | €976 | €1,038 | +€62 | +6.3% |
| Remuneration and social security | 454/9 | €4,965 | €10,316 | +€5,351 | +108% |
| Remuneration, social security and pensions | 62 | €153,654 | €149,049 | -€4,604 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,364 | €4,679 | -€685 | -12.8% |
| Other operating charges | 640/8 | €2,435 | €2,290 | -€145 | -6.0% |
| Non-recurring operating charges | 66A | - | €33 | +€33 | |
| Gross operating margin | 9900 | €154,525 | €157,358 | +€2,833 | +1.8% |
| Operating profit (loss) | 9901 | -€6,927 | €1,306 | +€8,233 | |
| Financial income | 75/76B | €391 | €415 | +€24 | +6.1% |
| Recurring financial income | 75 | €391 | €415 | +€24 | +6.1% |
| Financial charges | 65/66B | €225 | €145 | -€80 | -35.6% |
| Recurring financial charges | 65 | €225 | €145 | -€80 | -35.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,762 | €1,576 | +€8,337 | |
| Income taxes | 67/77 | €214 | €745 | +€531 | +248% |
| Profit (loss) for the period | 9904 | -€6,976 | €831 | +€7,807 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,976 | €831 | +€7,807 |
Next steps
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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 6 November 2026 via checked.be.