Dakwerken Moernaut: 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 Moernaut
Largest movements
- Cash +€7,127
up €7,127 (+30,682%), from €23 to €7,151
mainly Receivables within one year (+€2,833) and Net result for the year (+€2,658)
- Receivables within one year -€2,833
down €2,833 (-60.4%), from €4,689 to €1,857
of which Trade receivables: -€2,299
- Deferred charges and accrued income +€526
up €526 (+231%), from €228 to €755
- Tangible fixed assets +€325
up €325 (+31.2%), from €1,041 to €1,366
of which Furniture and vehicles: +€909
- Profit (loss) carried forward +€2,658
up €2,658 (+119%), from €2,234 to €4,892
- Other debts +€2,487
up €2,487, from €0 to €2,487
- Tax, wage and social debts +€929
up €929 (+726%), from €128 to €1,057
of which Taxes: +€955
- Trade debts -€929
down €929 (-35.4%), from €2,620 to €1,692
- Gross operating margin +€4,235
up €4,235 (+195%), from €2,172 to €6,407
- Taxes +€929
up €929 (+726%), from €128 to €1,057
- Depreciation -€538
down €538 (-39.9%), from €1,347 to €810
- Other operating charges -€261
down €261 (-18.9%), from €1,382 to €1,121
- Financial charges +€66
up €66 (+9.5%), from €695 to €760
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 | €5,982 | €11,128 | +€5,146 | +86.0% |
| Fixed assets | 21/28 | €1,041 | €1,366 | +€325 | +31.2% |
| Tangible fixed assets | 22/27 | €1,041 | €1,366 | +€325 | +31.2% |
| Plant, machinery and equipment | 23 | €790 | €206 | -€584 | -74.0% |
| Furniture and vehicles | 24 | €251 | €1,161 | +€909 | +362% |
| Current assets | 29/58 | €4,941 | €9,762 | +€4,821 | +97.6% |
| Amounts receivable within one year | 40/41 | €4,689 | €1,857 | -€2,833 | -60.4% |
| Trade receivables | 40 | €2,937 | €638 | -€2,299 | -78.3% |
| Other amounts receivable | 41 | €1,753 | €1,219 | -€534 | -30.5% |
| Cash at bank and in hand | 54/58 | €23 | €7,151 | +€7,127 | +30,682% |
| Deferred charges and accrued income | 490/1 | €228 | €755 | +€526 | +231% |
| Total equity and liabilities | 10/49 | €5,982 | €11,128 | +€5,146 | +86.0% |
| Equity | 10/15 | €3,234 | €5,892 | +€2,658 | +82.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,234 | €4,892 | +€2,658 | +119% |
| Amounts payable | 17/49 | €2,748 | €5,236 | +€2,488 | +90.5% |
| Amounts payable within one year | 42/48 | €2,748 | €5,236 | +€2,488 | +90.5% |
| Trade debts | 44 | €2,620 | €1,692 | -€929 | -35.4% |
| Suppliers | 440/4 | €2,620 | €1,692 | -€929 | -35.4% |
| Taxes, remuneration and social security | 45 | €128 | €1,057 | +€929 | +726% |
| Taxes | 450/3 | €103 | €1,057 | +€955 | +930% |
| Remuneration and social security | 454/9 | €25 | €0 | -€25 | -100% |
| Other amounts payable | 47/48 | €0 | €2,487 | +€2,487 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,347 | €810 | -€538 | -39.9% |
| Other operating charges | 640/8 | €1,382 | €1,121 | -€261 | -18.9% |
| Gross operating margin | 9900 | €2,172 | €6,407 | +€4,235 | +195% |
| Operating profit (loss) | 9901 | -€558 | €4,476 | +€5,034 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €695 | €760 | +€66 | +9.5% |
| Recurring financial charges | 65 | €695 | €760 | +€66 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,252 | €3,716 | +€4,968 | |
| Income taxes | 67/77 | €128 | €1,057 | +€929 | +726% |
| Profit (loss) for the period | 9904 | -€1,380 | €2,658 | +€4,038 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,380 | €2,658 | +€4,038 |
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 16 October 2026 via checked.be.