DAKWERKEN P. BEVERS: what changed
DAKWERKEN P. BEVERS
Largest movements
- Cash -€97,961
down €97,961 (-84.2%), from €116,385 to €18,425
mainly Receivables within one year (-€88,781) and Investment in fixed assets (net) (-€76,086)
- Receivables within one year +€88,781
up €88,781 (+191%), from €46,440 to €135,221
of which Trade receivables: +€116,463
- Stocks and contracts -€69,008
down €69,008 (-100%), from €69,008 to €0
- Tangible fixed assets +€33,033
up €33,033 (+51.4%), from €64,249 to €97,282
of which Furniture and vehicles: +€52,691
- Current investments +€24,000
up €24,000 (+52.9%), from €45,349 to €69,349
- Reserves -€15,026
down €15,026 (-4.9%), from €306,906 to €291,880
- Tax, wage and social debts -€7,645
down €7,645 (-55.1%), from €13,863 to €6,218
of which Taxes: -€10,167
- Gross operating margin -€178,375
down €178,375 (-76.5%), from €233,230 to €54,854
- Staff costs -€72,166
down €72,166 (-100%), from €72,166 to €0
- Taxes -€36,928
down €36,928 (-97.4%), from €37,920 to €992
- Depreciation +€14,429
up €14,429 (+50.4%), from €28,623 to €43,052
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 | €344,421 | €325,734 | -€18,686 | -5.4% |
| Fixed assets | 21/28 | €64,249 | €97,282 | +€33,033 | +51.4% |
| Tangible fixed assets | 22/27 | €64,249 | €97,282 | +€33,033 | +51.4% |
| Land and buildings | 22 | €29,102 | €14,426 | -€14,676 | -50.4% |
| Plant, machinery and equipment | 23 | €17,380 | €12,397 | -€4,982 | -28.7% |
| Furniture and vehicles | 24 | €17,767 | €70,458 | +€52,691 | +297% |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Current assets | 29/58 | €280,172 | €228,453 | -€51,719 | -18.5% |
| Stocks and contracts in progress | 3 | €69,008 | €0 | -€69,008 | -100% |
| Stocks | 30/36 | €69,008 | €0 | -€69,008 | -100% |
| Amounts receivable within one year | 40/41 | €46,440 | €135,221 | +€88,781 | +191% |
| Trade receivables | 40 | €9,749 | €126,212 | +€116,463 | +1,195% |
| Other amounts receivable | 41 | €36,691 | €9,008 | -€27,682 | -75.4% |
| Current investments | 50/53 | €45,349 | €69,349 | +€24,000 | +52.9% |
| Cash at bank and in hand | 54/58 | €116,385 | €18,425 | -€97,961 | -84.2% |
| Deferred charges and accrued income | 490/1 | €2,990 | €5,459 | +€2,469 | +82.6% |
| Total equity and liabilities | 10/49 | €344,421 | €325,734 | -€18,686 | -5.4% |
| Equity | 10/15 | €326,906 | €311,880 | -€15,026 | -4.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €306,906 | €291,880 | -€15,026 | -4.9% |
| Distributable reserves | 133 | €306,906 | €291,880 | -€15,026 | -4.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €17,514 | €13,854 | -€3,660 | -20.9% |
| Amounts payable within one year | 42/48 | €17,514 | €13,854 | -€3,660 | -20.9% |
| Trade debts | 44 | €1,933 | €3,502 | +€1,569 | +81.2% |
| Suppliers | 440/4 | €1,933 | €3,502 | +€1,569 | +81.2% |
| Taxes, remuneration and social security | 45 | €13,863 | €6,218 | -€7,645 | -55.1% |
| Taxes | 450/3 | €10,420 | €252 | -€10,167 | -97.6% |
| Remuneration and social security | 454/9 | €3,444 | €5,966 | +€2,522 | +73.2% |
| Other amounts payable | 47/48 | €1,718 | €4,134 | +€2,416 | +141% |
| Remuneration, social security and pensions | 62 | €72,166 | €0 | -€72,166 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,623 | €43,052 | +€14,429 | +50.4% |
| Other operating charges | 640/8 | €4,779 | €5,852 | +€1,073 | +22.4% |
| Gross operating margin | 9900 | €233,230 | €54,854 | -€178,375 | -76.5% |
| Operating profit (loss) | 9901 | €127,661 | €5,950 | -€121,711 | -95.3% |
| Financial income | 75/76B | €680 | €129 | -€551 | -81.0% |
| Recurring financial income | 75 | €680 | €129 | -€551 | -81.0% |
| Financial charges | 65/66B | €881 | €1,006 | +€125 | +14.2% |
| Recurring financial charges | 65 | €881 | €1,006 | +€125 | +14.2% |
| Profit (loss) for the period before taxes | 9903 | €127,460 | €5,072 | -€122,387 | -96.0% |
| Income taxes | 67/77 | €37,920 | €992 | -€36,928 | -97.4% |
| Profit (loss) for the period | 9904 | €89,540 | €4,081 | -€85,459 | -95.4% |
| Profit (loss) for the period to be appropriated | 9905 | €89,540 | €4,081 | -€85,459 | -95.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.