DAKWERKEN LEEMANS: what changed
DAKWERKEN LEEMANS
Largest movements
- Cash +€60,371
up €60,371 (+3,899%), from €1,548 to €61,919
mainly Depreciation (+€36,317) and Receivables within one year (+€19,629)
- Tangible fixed assets -€34,930
down €34,930 (-34.0%), from €102,641 to €67,711
of which Furniture and vehicles: -€30,124
- Receivables within one year -€19,629
down €19,629 (-36.1%), from €54,310 to €34,681
of which Trade receivables: -€19,558
- Stocks and contracts +€16,421
up €16,421 (+107%), from €15,328 to €31,750
- Trade debts +€18,052
up €18,052 (+61.6%), from €29,303 to €47,356
- Other debts +€9,318
up €9,318 (+25.6%), from €36,332 to €45,651
- Debts after one year -€6,842
down €6,842 (-69.9%), from €9,786 to €2,944
- Reserves +€2,294
up €2,294 (+6.2%), from €37,181 to €39,475
- Gross operating margin -€20,082
down €20,082 (-32.6%), from €61,598 to €41,517
- Depreciation -€8,030
down €8,030 (-18.1%), from €44,348 to €36,317
- Taxes -€2,195
down €2,195 (-66.1%), from €3,320 to €1,125
- Other operating charges -€989
down €989 (-48.7%), from €2,029 to €1,040
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 | €200,868 | €223,184 | +€22,316 | +11.1% |
| Fixed assets | 21/28 | €102,641 | €67,711 | -€34,930 | -34.0% |
| Tangible fixed assets | 22/27 | €102,641 | €67,711 | -€34,930 | -34.0% |
| Land and buildings | 22 | €466 | - | -€466 | |
| Plant, machinery and equipment | 23 | €8,665 | €4,325 | -€4,340 | -50.1% |
| Furniture and vehicles | 24 | €93,510 | €63,386 | -€30,124 | -32.2% |
| Current assets | 29/58 | €98,227 | €155,473 | +€57,246 | +58.3% |
| Stocks and contracts in progress | 3 | €15,328 | €31,750 | +€16,421 | +107% |
| Stocks | 30/36 | €15,328 | €31,750 | +€16,421 | +107% |
| Amounts receivable within one year | 40/41 | €54,310 | €34,681 | -€19,629 | -36.1% |
| Trade receivables | 40 | €50,208 | €30,650 | -€19,558 | -39.0% |
| Other amounts receivable | 41 | €4,102 | €4,031 | -€71 | -1.7% |
| Current investments | 50/53 | €25,338 | €25,401 | +€63 | +0.2% |
| Cash at bank and in hand | 54/58 | €1,548 | €61,919 | +€60,371 | +3,899% |
| Deferred charges and accrued income | 490/1 | €1,702 | €1,722 | +€20 | +1.2% |
| Total equity and liabilities | 10/49 | €200,868 | €223,184 | +€22,316 | +11.1% |
| Equity | 10/15 | €110,898 | €113,192 | +€2,294 | +2.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €37,181 | €39,475 | +€2,294 | +6.2% |
| Distributable reserves | 133 | €37,181 | €39,475 | +€2,294 | +6.2% |
| Profit (loss) carried forward | 14 | €53,717 | €53,717 | = | 0.0% |
| Amounts payable | 17/49 | €89,971 | €109,992 | +€20,021 | +22.3% |
| Amounts payable after more than one year | 17 | €9,786 | €2,944 | -€6,842 | -69.9% |
| Financial debts | 170/4 | €9,786 | €2,944 | -€6,842 | -69.9% |
| Amounts payable within one year | 42/48 | €80,185 | €107,048 | +€26,863 | +33.5% |
| Current portion of amounts payable after more than one year | 42 | €6,538 | €6,842 | +€304 | +4.6% |
| Trade debts | 44 | €29,303 | €47,356 | +€18,052 | +61.6% |
| Suppliers | 440/4 | €29,303 | €47,356 | +€18,052 | +61.6% |
| Taxes, remuneration and social security | 45 | €8,012 | €7,200 | -€812 | -10.1% |
| Taxes | 450/3 | €8,012 | €7,200 | -€812 | -10.1% |
| Other amounts payable | 47/48 | €36,332 | €45,651 | +€9,318 | +25.6% |
| Non-recurring operating income | 76A | €10,000 | - | -€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,348 | €36,317 | -€8,030 | -18.1% |
| Other operating charges | 640/8 | €2,029 | €1,040 | -€989 | -48.7% |
| Gross operating margin | 9900 | €61,598 | €41,517 | -€20,082 | -32.6% |
| Operating profit (loss) | 9901 | €15,221 | €4,159 | -€11,062 | -72.7% |
| Financial income | 75/76B | €29 | €108 | +€78 | +267% |
| Recurring financial income | 75 | €29 | €108 | +€78 | +267% |
| Financial charges | 65/66B | €867 | €848 | -€19 | -2.2% |
| Recurring financial charges | 65 | €867 | €848 | -€19 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | €14,383 | €3,419 | -€10,964 | -76.2% |
| Income taxes | 67/77 | €3,320 | €1,125 | -€2,195 | -66.1% |
| Profit (loss) for the period | 9904 | €11,063 | €2,294 | -€8,769 | -79.3% |
| Profit (loss) for the period to be appropriated | 9905 | €11,063 | €2,294 | -€8,769 | -79.3% |
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 5 November 2026 via checked.be.