Dakwerken Moerman Jacky: 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 Moerman Jacky
Largest movements
- Receivables after one year -€18,000
down €18,000 (-60.0%), from €30,000 to €12,000
- Stocks and contracts +€4,278
up €4,278 (+94.8%), from €4,512 to €8,790
- Cash -€1,268
down €1,268 (-91.2%), from €1,390 to €122
mainly Investment in fixed assets (net) (-€10,982) and Other debts (-€10,022)
- Other debts -€10,022
down €10,022 (-95.2%), from €10,532 to €510
- Debts after one year -€6,804
down €6,804 (-43.2%), from €15,733 to €8,928
- Reserves +€2,873
up €2,873 (+9.5%), from €30,360 to €33,233
- Trade debts -€2,644
down €2,644 (-25.3%), from €10,431 to €7,787
- Gross operating margin +€15,554
up €15,554 (+335%), from €4,649 to €20,203
- Depreciation +€2,060
up €2,060 (+21.3%), from €9,670 to €11,730
- Financial charges -€439
down €439 (-11.0%), from €3,984 to €3,545
- Other operating charges +€329
up €329 (+36.1%), from €913 to €1,243
- Financial income -€275
down €275 (-98.7%), from €279 to €4
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 | €76,572 | €60,263 | -€16,309 | -21.3% |
| Fixed assets | 21/28 | €28,976 | €28,228 | -€748 | -2.6% |
| Intangible fixed assets | 21 | €1,500 | €1,250 | -€250 | -16.7% |
| Tangible fixed assets | 22/27 | €26,706 | €26,208 | -€498 | -1.9% |
| Plant, machinery and equipment | 23 | €2,419 | €459 | -€1,960 | -81.0% |
| Furniture and vehicles | 24 | €24,288 | €25,750 | +€1,462 | +6.0% |
| Financial fixed assets | 28 | €770 | €770 | = | 0.0% |
| Current assets | 29/58 | €47,596 | €32,035 | -€15,561 | -32.7% |
| Amounts receivable after more than one year | 29 | €30,000 | €12,000 | -€18,000 | -60.0% |
| Other amounts receivable | 291 | €30,000 | €12,000 | -€18,000 | -60.0% |
| Stocks and contracts in progress | 3 | €4,512 | €8,790 | +€4,278 | +94.8% |
| Contracts in progress | 37 | €4,512 | €8,790 | +€4,278 | +94.8% |
| Amounts receivable within one year | 40/41 | €10,328 | €9,643 | -€684 | -6.6% |
| Trade receivables | 40 | €2,223 | €8,105 | +€5,882 | +265% |
| Other amounts receivable | 41 | €8,105 | €1,539 | -€6,566 | -81.0% |
| Cash at bank and in hand | 54/58 | €1,390 | €122 | -€1,268 | -91.2% |
| Deferred charges and accrued income | 490/1 | €1,366 | €1,480 | +€114 | +8.4% |
| Total equity and liabilities | 10/49 | €76,572 | €60,263 | -€16,309 | -21.3% |
| Equity | 10/15 | €33,360 | €36,233 | +€2,873 | +8.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €30,360 | €33,233 | +€2,873 | +9.5% |
| Distributable reserves | 133 | €30,360 | €33,233 | +€2,873 | +9.5% |
| Amounts payable | 17/49 | €43,212 | €24,030 | -€19,182 | -44.4% |
| Amounts payable after more than one year | 17 | €15,733 | €8,928 | -€6,804 | -43.2% |
| Financial debts | 170/4 | €15,733 | €8,928 | -€6,804 | -43.2% |
| Amounts payable within one year | 42/48 | €27,480 | €15,102 | -€12,378 | -45.0% |
| Current portion of amounts payable after more than one year | 42 | €6,517 | €6,804 | +€287 | +4.4% |
| Trade debts | 44 | €10,431 | €7,787 | -€2,644 | -25.3% |
| Suppliers | 440/4 | €10,431 | €7,787 | -€2,644 | -25.3% |
| Other amounts payable | 47/48 | €10,532 | €510 | -€10,022 | -95.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,670 | €11,730 | +€2,060 | +21.3% |
| Other operating charges | 640/8 | €913 | €1,243 | +€329 | +36.1% |
| Non-recurring operating charges | 66A | - | €815 | +€815 | |
| Gross operating margin | 9900 | €4,649 | €20,203 | +€15,554 | +335% |
| Operating profit (loss) | 9901 | -€5,935 | €6,415 | +€12,349 | |
| Financial income | 75/76B | €279 | €4 | -€275 | -98.7% |
| Recurring financial income | 75 | €279 | €4 | -€275 | -98.7% |
| Financial charges | 65/66B | €3,984 | €3,545 | -€439 | -11.0% |
| Recurring financial charges | 65 | €3,984 | €3,545 | -€439 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,640 | €2,873 | +€12,513 | |
| Profit (loss) for the period | 9904 | -€9,640 | €2,873 | +€12,513 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,640 | €2,873 | +€12,513 |
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.