Dakwerken Lievens: what changed
Dakwerken Lievens
Largest movements
- Receivables within one year +€14,935
up €14,935 (+130%), from €11,447 to €26,382
of which Other amounts receivable: +€19,001
- Cash -€5,721
down €5,721 (-17.8%), from €32,142 to €26,422
mainly Net result for the year (-€27,102) and Receivables within one year (-€14,935)
- Tangible fixed assets -€1,659
down €1,659 (-4.2%), from €39,772 to €38,113
of which Furniture and vehicles: -€8,990
- Debts after one year +€28,267
up €28,267 (+46.4%), from €60,900 to €89,166
- Profit (loss) carried forward -€27,102
down €27,102 (-153%), from -€17,725 to -€44,827
- Current portion of long-term debt +€7,276
up €7,276 (+36.6%), from €19,892 to €27,168
- Gross operating margin -€9,353
down €9,353 (-621%), from -€1,506 to -€10,860
- Depreciation +€3,305
up €3,305 (+42.9%), from €7,699 to €11,004
- Financial charges +€1,685
up €1,685 (+50.0%), from €3,372 to €5,057
- Financial income +€857
up €857 (+428,395%), from €0 to €857
- Staff costs +€179
new in 2025: €179
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 | €83,924 | €91,514 | +€7,590 | +9.0% |
| Fixed assets | 21/28 | €39,772 | €38,113 | -€1,659 | -4.2% |
| Tangible fixed assets | 22/27 | €39,772 | €38,113 | -€1,659 | -4.2% |
| Plant, machinery and equipment | 23 | €4,031 | €11,362 | +€7,331 | +182% |
| Furniture and vehicles | 24 | €35,741 | €26,751 | -€8,990 | -25.2% |
| Current assets | 29/58 | €44,153 | €53,401 | +€9,249 | +20.9% |
| Amounts receivable within one year | 40/41 | €11,447 | €26,382 | +€14,935 | +130% |
| Trade receivables | 40 | €6,506 | €2,440 | -€4,066 | -62.5% |
| Other amounts receivable | 41 | €4,941 | €23,942 | +€19,001 | +385% |
| Cash at bank and in hand | 54/58 | €32,142 | €26,422 | -€5,721 | -17.8% |
| Deferred charges and accrued income | 490/1 | €564 | €598 | +€34 | +6.0% |
| Total equity and liabilities | 10/49 | €83,924 | €91,514 | +€7,590 | +9.0% |
| Equity | 10/15 | -€1,573 | -€28,676 | -€27,102 | -1,723% |
| Contributions | 10/11 | €15,800 | €15,800 | = | 0.0% |
| Reserves | 13 | €352 | €352 | = | 0.0% |
| Non-distributable reserves | 130/1 | €352 | €352 | = | 0.0% |
| Reserves not available under the articles | 1311 | €352 | €352 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,725 | -€44,827 | -€27,102 | -153% |
| Amounts payable | 17/49 | €85,498 | €120,190 | +€34,692 | +40.6% |
| Amounts payable after more than one year | 17 | €60,900 | €89,166 | +€28,267 | +46.4% |
| Financial debts | 170/4 | €60,900 | €89,166 | +€28,267 | +46.4% |
| Amounts payable within one year | 42/48 | €24,598 | €30,580 | +€5,982 | +24.3% |
| Current portion of amounts payable after more than one year | 42 | €19,892 | €27,168 | +€7,276 | +36.6% |
| Trade debts | 44 | €3,648 | €3,264 | -€385 | -10.5% |
| Suppliers | 440/4 | €3,648 | €3,264 | -€385 | -10.5% |
| Taxes, remuneration and social security | 45 | €1,058 | €149 | -€909 | -86.0% |
| Taxes | 450/3 | €1,058 | €149 | -€909 | -86.0% |
| Accrued charges and deferred income | 492/3 | - | €443 | +€443 | |
| Remuneration, social security and pensions | 62 | - | €179 | +€179 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,699 | €11,004 | +€3,305 | +42.9% |
| Other operating charges | 640/8 | €696 | €710 | +€14 | +2.0% |
| Gross operating margin | 9900 | -€1,506 | -€10,860 | -€9,353 | -621% |
| Operating profit (loss) | 9901 | -€9,901 | -€22,754 | -€12,852 | -130% |
| Financial income | 75/76B | €0 | €857 | +€857 | +428,395% |
| Recurring financial income | 75 | €0 | €857 | +€857 | +428,395% |
| Financial charges | 65/66B | €3,372 | €5,057 | +€1,685 | +50.0% |
| Recurring financial charges | 65 | €3,372 | €5,057 | +€1,685 | +50.0% |
| Profit (loss) for the period before taxes | 9903 | -€13,274 | -€26,954 | -€13,680 | -103% |
| Income taxes | 67/77 | €77 | €149 | +€71 | +92.3% |
| Profit (loss) for the period | 9904 | -€13,351 | -€27,102 | -€13,752 | -103% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,351 | -€27,102 | -€13,752 | -103% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.