Dakwerken LFN: 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 LFN
Largest movements
- Tangible fixed assets +€16,530
up €16,530 (+40.8%), from €40,481 to €57,011
of which Furniture and vehicles: +€12,773
- Receivables within one year +€10,529
up €10,529 (+14.1%), from €74,733 to €85,262
of which Other amounts receivable: +€48,939
- Financial fixed assets +€6,745
up €6,745 (+176%), from €3,835 to €10,580
- Stocks and contracts -€4,419
down €4,419 (-19.3%), from €22,878 to €18,459
- Deferred charges and accrued income -€3,299
down €3,299 (-50.9%), from €6,481 to €3,182
- Reserves +€42,104
new in 2025: €42,104
- Current portion of long-term debt +€38,167
up €38,167 (+229%), from €16,663 to €54,830
- Trade debts -€34,874
down €34,874 (-39.6%), from €88,103 to €53,229
- Tax, wage and social debts -€11,851
down €11,851 (-56.4%), from €21,017 to €9,166
of which Taxes: -€11,444
- Debts after one year -€4,841
no longer reported in 2025 (was €4,841)
- Gross operating margin +€163,065
up €163,065 (+746%), from €21,868 to €184,933
- Staff costs +€80,729
new in 2025: €80,729
- Taxes +€24,429
up €24,429 (+10,963%), from €223 to €24,651
- Depreciation +€8,761
up €8,761 (+44.9%), from €19,511 to €28,272
- Financial charges +€3,576
up €3,576 (+87.9%), from €4,070 to €7,646
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 | €164,259 | €192,961 | +€28,702 | +17.5% |
| Fixed assets | 21/28 | €44,316 | €67,590 | +€23,275 | +52.5% |
| Tangible fixed assets | 22/27 | €40,481 | €57,011 | +€16,530 | +40.8% |
| Plant, machinery and equipment | 23 | €11,410 | €15,166 | +€3,756 | +32.9% |
| Furniture and vehicles | 24 | €29,071 | €41,844 | +€12,773 | +43.9% |
| Financial fixed assets | 28 | €3,835 | €10,580 | +€6,745 | +176% |
| Current assets | 29/58 | €119,943 | €125,370 | +€5,428 | +4.5% |
| Stocks and contracts in progress | 3 | €22,878 | €18,459 | -€4,419 | -19.3% |
| Stocks | 30/36 | €22,878 | €18,459 | -€4,419 | -19.3% |
| Amounts receivable within one year | 40/41 | €74,733 | €85,262 | +€10,529 | +14.1% |
| Trade receivables | 40 | €61,083 | €22,673 | -€38,410 | -62.9% |
| Other amounts receivable | 41 | €13,650 | €62,589 | +€48,939 | +359% |
| Cash at bank and in hand | 54/58 | €15,851 | €18,467 | +€2,616 | +16.5% |
| Deferred charges and accrued income | 490/1 | €6,481 | €3,182 | -€3,299 | -50.9% |
| Total equity and liabilities | 10/49 | €164,259 | €192,961 | +€28,702 | +17.5% |
| Equity | 10/15 | €33,629 | €75,733 | +€42,104 | +125% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €42,104 | +€42,104 | |
| Distributable reserves | 133 | - | €42,104 | +€42,104 | |
| Profit (loss) carried forward | 14 | €31,629 | €31,629 | = | 0.0% |
| Amounts payable | 17/49 | €130,629 | €117,227 | -€13,402 | -10.3% |
| Amounts payable after more than one year | 17 | €4,841 | - | -€4,841 | |
| Financial debts | 170/4 | €4,841 | - | -€4,841 | |
| Amounts payable within one year | 42/48 | €125,783 | €117,225 | -€8,558 | -6.8% |
| Current portion of amounts payable after more than one year | 42 | €16,663 | €54,830 | +€38,167 | +229% |
| Trade debts | 44 | €88,103 | €53,229 | -€34,874 | -39.6% |
| Suppliers | 440/4 | €88,103 | €53,229 | -€34,874 | -39.6% |
| Taxes, remuneration and social security | 45 | €21,017 | €9,166 | -€11,851 | -56.4% |
| Taxes | 450/3 | €19,017 | €7,574 | -€11,444 | -60.2% |
| Remuneration and social security | 454/9 | €2,000 | €1,593 | -€407 | -20.4% |
| Accrued charges and deferred income | 492/3 | €5 | €2 | -€3 | -51.7% |
| Remuneration, social security and pensions | 62 | - | €80,729 | +€80,729 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,511 | €28,272 | +€8,761 | +44.9% |
| Other operating charges | 640/8 | €1,430 | €1,936 | +€506 | +35.4% |
| Gross operating margin | 9900 | €21,868 | €184,933 | +€163,065 | +746% |
| Operating profit (loss) | 9901 | €927 | €73,997 | +€73,070 | +7,882% |
| Financial income | 75/76B | €83 | €404 | +€321 | +386% |
| Recurring financial income | 75 | €83 | €404 | +€321 | +386% |
| Financial charges | 65/66B | €4,070 | €7,646 | +€3,576 | +87.9% |
| Recurring financial charges | 65 | €4,070 | €7,646 | +€3,576 | +87.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,059 | €66,755 | +€69,815 | |
| Income taxes | 67/77 | €223 | €24,651 | +€24,429 | +10,963% |
| Profit (loss) for the period | 9904 | -€3,282 | €42,104 | +€45,386 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,282 | €42,104 | +€45,386 |
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 13 October 2026 via checked.be.