DAKWERKEN LAETHEM: 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.
What changed
DAKWERKEN LAETHEM
NACE 43.410, Roofing work
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€18,392
2024 · -€85,644+€67,253
Equity
€312,780
2024 · €331,171-€18,392
Cash
€62,774
2024 · €11,781+€50,994
Balance sheet total
€680,317
2024 · €720,610-€40,293
Largest movements
Assets
- Tangible fixed assets -€85,589
down €85,589 (-30.3%), from €282,117 to €196,529
of which Furniture and vehicles: -€79,912
- Cash +€50,994
up €50,994 (+433%), from €11,781 to €62,774
mainly Depreciation (+€87,101) and Trade debts (+€4,635)
Equity and liabilities
- Debts after one year -€27,842
down €27,842 (-12.2%), from €228,201 to €200,359
- Profit (loss) carried forward -€18,392
down €18,392 (-6.4%), from €287,546 to €269,154
Income statement
- Gross operating margin +€73,613
up €73,613 (+74.0%), from €99,429 to €173,043
- Staff costs +€20,951
up €20,951 (+32.6%), from €64,225 to €85,176
- Financial charges -€7,676
down €7,676 (-41.9%), from €18,325 to €10,648
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.
Result 2024
-€85,644
Gross operating margin
+€73,613
Staff costs
-€20,951
Depreciation
-€80
Other operating charges
+€709
Other operating items
+€5,482
Financial income
+€803
Financial charges
+€7,676
Result 2025
-€18,392
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€79,268
Investment
-€1,512
Financing
-€26,762
Cash 2024
€11,781
From operations (derived)
+€79,268
Net result for the year
-€18,392
Depreciation
+€87,101
Stocks and contracts
-€1,106
Receivables within one year
+€3,355
Deferred charges and accrued income
+€3,449
Trade debts
+€4,635
Tax, wage and social debts
+€879
Accrued charges and deferred income
-€653
Investment (derived)
-€1,512
Investment in fixed assets (net)
-€1,512
Financing
-€26,762
Debts after one year
-€27,842
Current portion of long-term debt
+€1,081
Cash 2025
€62,774
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €720,610 | €680,317 | -€40,293 | -5.6% |
| Fixed assets | 21/28 | €282,932 | €197,343 | -€85,589 | -30.3% |
| Tangible fixed assets | 22/27 | €282,117 | €196,529 | -€85,589 | -30.3% |
| Land and buildings | 22 | €35,340 | €30,202 | -€5,138 | -14.5% |
| Plant, machinery and equipment | 23 | €5,302 | €4,764 | -€538 | -10.1% |
| Furniture and vehicles | 24 | €241,475 | €161,563 | -€79,912 | -33.1% |
| Financial fixed assets | 28 | €814 | €814 | = | 0.0% |
| Current assets | 29/58 | €437,678 | €482,974 | +€45,296 | +10.3% |
| Stocks and contracts in progress | 3 | €84,425 | €85,531 | +€1,106 | +1.3% |
| Stocks | 30/36 | €44,425 | €40,531 | -€3,894 | -8.8% |
| Contracts in progress | 37 | €40,000 | €45,000 | +€5,000 | +12.5% |
| Amounts receivable within one year | 40/41 | €328,038 | €324,683 | -€3,355 | -1.0% |
| Trade receivables | 40 | €274,689 | €262,145 | -€12,545 | -4.6% |
| Other amounts receivable | 41 | €53,349 | €62,538 | +€9,190 | +17.2% |
| Cash at bank and in hand | 54/58 | €11,781 | €62,774 | +€50,994 | +433% |
| Deferred charges and accrued income | 490/1 | €13,435 | €9,986 | -€3,449 | -25.7% |
| Total equity and liabilities | 10/49 | €720,610 | €680,317 | -€40,293 | -5.6% |
| Equity | 10/15 | €331,171 | €312,780 | -€18,392 | -5.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €25,033 | €25,033 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €0 | -€1,859 | -100% |
| Reserves not available under the articles | 1311 | €1,859 | €0 | -€1,859 | -100% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €4,424 | €6,283 | +€1,859 | +42.0% |
| Profit (loss) carried forward | 14 | €287,546 | €269,154 | -€18,392 | -6.4% |
| Amounts payable | 17/49 | €389,438 | €367,537 | -€21,901 | -5.6% |
| Amounts payable after more than one year | 17 | €228,201 | €200,359 | -€27,842 | -12.2% |
| Financial debts | 170/4 | €228,201 | €200,359 | -€27,842 | -12.2% |
| Amounts payable within one year | 42/48 | €159,984 | €166,579 | +€6,595 | +4.1% |
| Current portion of amounts payable after more than one year | 42 | €26,762 | €27,842 | +€1,081 | +4.0% |
| Trade debts | 44 | €126,107 | €130,742 | +€4,635 | +3.7% |
| Suppliers | 440/4 | €126,107 | €130,742 | +€4,635 | +3.7% |
| Taxes, remuneration and social security | 45 | €7,116 | €7,995 | +€879 | +12.3% |
| Taxes | 450/3 | €926 | €886 | -€39 | -4.3% |
| Remuneration and social security | 454/9 | €6,191 | €7,109 | +€918 | +14.8% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €1,253 | €600 | -€653 | -52.1% |
| Non-recurring operating income | 76A | €165 | €0 | -€165 | -100% |
| Remuneration, social security and pensions | 62 | €64,225 | €85,176 | +€20,951 | +32.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €87,021 | €87,101 | +€80 | +0.1% |
| Other operating charges | 640/8 | €8,315 | €7,606 | -€709 | -8.5% |
| Non-recurring operating charges | 66A | €7,922 | €2,440 | -€5,482 | -69.2% |
| Gross operating margin | 9900 | €99,429 | €173,043 | +€73,613 | +74.0% |
| Operating profit (loss) | 9901 | -€68,053 | -€9,280 | +€58,773 | +86.4% |
| Financial income | 75/76B | €733 | €1,536 | +€803 | +110% |
| Recurring financial income | 75 | €733 | €1,536 | +€803 | +110% |
| Financial charges | 65/66B | €18,325 | €10,648 | -€7,676 | -41.9% |
| Recurring financial charges | 65 | €18,325 | €10,648 | -€7,676 | -41.9% |
| Profit (loss) for the period before taxes | 9903 | -€85,644 | -€18,392 | +€67,253 | +78.5% |
| Profit (loss) for the period | 9904 | -€85,644 | -€18,392 | +€67,253 | +78.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€85,644 | -€18,392 | +€67,253 | +78.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.