Dakwerken Podevijn: 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 Podevijn
Largest movements
- Receivables within one year +€30,955
up €30,955 (+574%), from €5,396 to €36,352
of which Trade receivables: +€24,910
- Cash +€24,923
up €24,923 (+9.8%), from €254,984 to €279,907
mainly Other debts (+€152,312) and Net result for the year (+€48,384)
- Stocks and contracts -€12,500
down €12,500 (-71.4%), from €17,500 to €5,000
- Tangible fixed assets +€12,115
up €12,115 (+5.6%), from €217,464 to €229,579
of which Leasing and similar rights: +€37,071
- Other debts +€152,312
up €152,312 (+579%), from €26,300 to €178,612
- Reserves -€106,451
down €106,451 (-27.2%), from €391,309 to €284,858
of which Distributable reserves: -€106,451
- Debts after one year +€16,595
new in 2025: €16,595
- Current portion of long-term debt +€7,894
new in 2025: €7,894
- Tax, wage and social debts -€7,151
down €7,151 (-17.7%), from €40,450 to €33,299
of which Taxes: -€7,462
- Staff costs +€8,598
up €8,598 (+22.9%), from €37,543 to €46,141
- Taxes -€6,980
down €6,980 (-27.5%), from €25,399 to €18,419
- Gross operating margin -€5,277
down €5,277 (-3.5%), from €152,616 to €147,338
- Depreciation -€1,630
down €1,630 (-8.0%), from €20,443 to €18,813
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 | €497,162 | €552,272 | +€55,110 | +11.1% |
| Fixed assets | 21/28 | €217,464 | €229,579 | +€12,115 | +5.6% |
| Tangible fixed assets | 22/27 | €217,464 | €229,579 | +€12,115 | +5.6% |
| Land and buildings | 22 | €183,680 | €178,017 | -€5,663 | -3.1% |
| Plant, machinery and equipment | 23 | €264 | €0 | -€264 | -100% |
| Furniture and vehicles | 24 | €33,520 | €14,490 | -€19,029 | -56.8% |
| Leasing and similar rights | 25 | - | €37,071 | +€37,071 | |
| Current assets | 29/58 | €279,698 | €322,693 | +€42,995 | +15.4% |
| Stocks and contracts in progress | 3 | €17,500 | €5,000 | -€12,500 | -71.4% |
| Stocks | 30/36 | €17,500 | €5,000 | -€12,500 | -71.4% |
| Amounts receivable within one year | 40/41 | €5,396 | €36,352 | +€30,955 | +574% |
| Trade receivables | 40 | €2,721 | €27,631 | +€24,910 | +915% |
| Other amounts receivable | 41 | €2,675 | €8,721 | +€6,045 | +226% |
| Cash at bank and in hand | 54/58 | €254,984 | €279,907 | +€24,923 | +9.8% |
| Deferred charges and accrued income | 490/1 | €1,818 | €1,435 | -€384 | -21.1% |
| Total equity and liabilities | 10/49 | €497,162 | €552,272 | +€55,110 | +11.1% |
| Equity | 10/15 | €398,309 | €291,858 | -€106,451 | -26.7% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €391,309 | €284,858 | -€106,451 | -27.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €18,500 | €18,500 | = | 0.0% |
| Distributable reserves | 133 | €372,809 | €266,358 | -€106,451 | -28.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €98,853 | €260,414 | +€161,561 | +163% |
| Amounts payable after more than one year | 17 | - | €16,595 | +€16,595 | |
| Financial debts | 170/4 | - | €16,595 | +€16,595 | |
| Amounts payable within one year | 42/48 | €95,959 | €242,441 | +€146,482 | +153% |
| Current portion of amounts payable after more than one year | 42 | - | €7,894 | +€7,894 | |
| Trade debts | 44 | €29,209 | €22,636 | -€6,573 | -22.5% |
| Suppliers | 440/4 | €29,209 | €22,636 | -€6,573 | -22.5% |
| Taxes, remuneration and social security | 45 | €40,450 | €33,299 | -€7,151 | -17.7% |
| Taxes | 450/3 | €35,156 | €27,694 | -€7,462 | -21.2% |
| Remuneration and social security | 454/9 | €5,294 | €5,605 | +€311 | +5.9% |
| Other amounts payable | 47/48 | €26,300 | €178,612 | +€152,312 | +579% |
| Accrued charges and deferred income | 492/3 | €2,894 | €1,379 | -€1,515 | -52.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €37,543 | €46,141 | +€8,598 | +22.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,443 | €18,813 | -€1,630 | -8.0% |
| Other operating charges | 640/8 | €6,074 | €6,084 | +€9 | +0.2% |
| Non-recurring operating charges | 66A | - | €7,439 | +€7,439 | |
| Gross operating margin | 9900 | €152,616 | €147,338 | -€5,277 | -3.5% |
| Operating profit (loss) | 9901 | €88,555 | €68,862 | -€19,693 | -22.2% |
| Financial income | 75/76B | €112 | €33 | -€78 | -70.1% |
| Recurring financial income | 75 | €112 | €33 | -€78 | -70.1% |
| Financial charges | 65/66B | €1,015 | €2,092 | +€1,076 | +106% |
| Recurring financial charges | 65 | €1,015 | €2,092 | +€1,076 | +106% |
| Profit (loss) for the period before taxes | 9903 | €87,651 | €66,803 | -€20,848 | -23.8% |
| Income taxes | 67/77 | €25,399 | €18,419 | -€6,980 | -27.5% |
| Profit (loss) for the period | 9904 | €62,253 | €48,384 | -€13,869 | -22.3% |
| Profit (loss) for the period to be appropriated | 9905 | €62,253 | €48,384 | -€13,869 | -22.3% |
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.