DAKWERKEN LEYS: 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 LEYS
Largest movements
- Cash -€69,471
down €69,471 (-61.8%), from €112,393 to €42,922
mainly Net result for the year (-€93,658) and Tax, wage and social debts (-€24,919)
- Tangible fixed assets -€47,380
down €47,380 (-8.8%), from €539,107 to €491,727
of which Furniture and vehicles: -€30,732
- Reserves -€93,658
down €93,658 (-9.1%), from €1.0m to €939,421
of which Distributable reserves: -€93,658
- Tax, wage and social debts -€24,919
down €24,919 (-96.9%), from €25,718 to €799
of which Taxes: -€20,784
- Gross operating margin -€231,566
down €231,566, from €191,252 to -€40,314
- Staff costs -€72,507
down €72,507 (-100%), from €72,507 to €0
- Other operating charges -€32,535
down €32,535 (-86.4%), from €37,636 to €5,101
- Write-downs +€28,493
up €28,493, from -€28,493 to €0
- Taxes -€27,866
down €27,866 (-99.0%), from €28,151 to €285
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 | €1,124,782 | €1,005,490 | -€119,292 | -10.6% |
| Fixed assets | 21/28 | €540,138 | €492,758 | -€47,380 | -8.8% |
| Tangible fixed assets | 22/27 | €539,107 | €491,727 | -€47,380 | -8.8% |
| Land and buildings | 22 | €418,604 | €408,431 | -€10,173 | -2.4% |
| Plant, machinery and equipment | 23 | €9,517 | €7,116 | -€2,401 | -25.2% |
| Furniture and vehicles | 24 | €99,088 | €68,356 | -€30,732 | -31.0% |
| Leasing and similar rights | 25 | €11,790 | €7,769 | -€4,020 | -34.1% |
| Other tangible fixed assets | 26 | €109 | €54 | -€54 | -50.0% |
| Financial fixed assets | 28 | €1,031 | €1,031 | = | 0.0% |
| Current assets | 29/58 | €584,644 | €512,732 | -€71,912 | -12.3% |
| Amounts receivable after more than one year | 29 | €177,795 | €177,795 | = | 0.0% |
| Other amounts receivable | 291 | €177,795 | €177,795 | = | 0.0% |
| Stocks and contracts in progress | 3 | €14,760 | €14,846 | +€86 | +0.6% |
| Stocks | 30/36 | €14,760 | €14,846 | +€86 | +0.6% |
| Amounts receivable within one year | 40/41 | €75,836 | €76,197 | +€361 | +0.5% |
| Trade receivables | 40 | €621 | €639 | +€18 | +2.9% |
| Other amounts receivable | 41 | €75,215 | €75,559 | +€343 | +0.5% |
| Current investments | 50/53 | €200,000 | €200,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €112,393 | €42,922 | -€69,471 | -61.8% |
| Deferred charges and accrued income | 490/1 | €3,860 | €972 | -€2,888 | -74.8% |
| Total equity and liabilities | 10/49 | €1,124,782 | €1,005,490 | -€119,292 | -10.6% |
| Equity | 10/15 | €1,095,101 | €1,001,444 | -€93,658 | -8.6% |
| Contributions | 10/11 | €62,022 | €62,022 | = | 0.0% |
| Reserves | 13 | €1,033,079 | €939,421 | -€93,658 | -9.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €10,829 | €10,829 | = | 0.0% |
| Distributable reserves | 133 | €1,022,250 | €928,592 | -€93,658 | -9.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €29,681 | €4,046 | -€25,635 | -86.4% |
| Amounts payable within one year | 42/48 | €29,681 | €4,046 | -€25,635 | -86.4% |
| Trade debts | 44 | €1,015 | €0 | -€1,015 | -100% |
| Suppliers | 440/4 | €1,015 | €0 | -€1,015 | -100% |
| Taxes, remuneration and social security | 45 | €25,718 | €799 | -€24,919 | -96.9% |
| Taxes | 450/3 | €21,583 | €799 | -€20,784 | -96.3% |
| Remuneration and social security | 454/9 | €4,135 | €0 | -€4,135 | -100% |
| Other amounts payable | 47/48 | €2,947 | €3,247 | +€300 | +10.2% |
| Non-recurring operating income | 76A | €1,751 | €0 | -€1,751 | -100% |
| Remuneration, social security and pensions | 62 | €72,507 | €0 | -€72,507 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,442 | €47,380 | +€5,938 | +14.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€28,493 | €0 | +€28,493 | |
| Other operating charges | 640/8 | €37,636 | €5,101 | -€32,535 | -86.4% |
| Non-recurring operating charges | 66A | €0 | €127 | +€127 | |
| Gross operating margin | 9900 | €191,252 | -€40,314 | -€231,566 | |
| Operating profit (loss) | 9901 | €68,161 | -€92,922 | -€161,082 | |
| Financial income | 75/76B | €3,397 | €1 | -€3,395 | -100.0% |
| Recurring financial income | 75 | €3,397 | €1 | -€3,395 | -100.0% |
| Financial charges | 65/66B | €1,191 | €452 | -€739 | -62.1% |
| Recurring financial charges | 65 | €1,191 | €452 | -€739 | -62.1% |
| Profit (loss) for the period before taxes | 9903 | €70,366 | -€93,372 | -€163,738 | |
| Income taxes | 67/77 | €28,151 | €285 | -€27,866 | -99.0% |
| Profit (loss) for the period | 9904 | €42,215 | -€93,658 | -€135,872 | |
| Transfer from tax-exempt reserves | 789 | €84,200 | €0 | -€84,200 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €126,415 | -€93,658 | -€220,072 |
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.