DAKWERKEN STEMA: 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 STEMA
Largest movements
- Cash -€20,963
down €20,963 (-74.6%), from €28,119 to €7,156
mainly Net result for the year (-€19,395) and Receivables within one year (-€6,845)
- Receivables within one year +€6,845
up €6,845 (+429%), from €1,595 to €8,440
of which Other amounts receivable: +€4,266
- Deferred charges and accrued income -€1,807
down €1,807 (-52.9%), from €3,418 to €1,610
- Receivables after one year -€991
no longer reported in 2025 (was €991)
- Tangible fixed assets +€449
up €449 (+54.4%), from €825 to €1,274
- Profit (loss) carried forward -€19,395
new in 2025: -€19,395
- Tax, wage and social debts -€5,206
no longer reported in 2025 (was €5,206)
of which Taxes: -€4,706
- Other debts +€4,285
up €4,285 (+17,787%), from €24 to €4,309
- Trade debts +€3,849
new in 2025: €3,849
- Gross operating margin -€51,243
down €51,243, from €32,533 to -€18,710
- Financial income -€31,279
down €31,279 (-97.9%), from €31,963 to €684
- Staff costs -€23,891
down €23,891, from €23,871 to -€20
- Taxes -€9,706
no longer reported in 2025 (was €9,706)
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 | €34,947 | €18,480 | -€16,467 | -47.1% |
| Fixed assets | 21/28 | €825 | €1,274 | +€449 | +54.4% |
| Tangible fixed assets | 22/27 | €825 | €1,274 | +€449 | +54.4% |
| Plant, machinery and equipment | 23 | €825 | €1,274 | +€449 | +54.4% |
| Current assets | 29/58 | €34,122 | €17,206 | -€16,916 | -49.6% |
| Amounts receivable after more than one year | 29 | €991 | - | -€991 | |
| Other amounts receivable | 291 | €991 | - | -€991 | |
| Amounts receivable within one year | 40/41 | €1,595 | €8,440 | +€6,845 | +429% |
| Trade receivables | 40 | €835 | €3,414 | +€2,579 | +309% |
| Other amounts receivable | 41 | €760 | €5,026 | +€4,266 | +561% |
| Cash at bank and in hand | 54/58 | €28,119 | €7,156 | -€20,963 | -74.6% |
| Deferred charges and accrued income | 490/1 | €3,418 | €1,610 | -€1,807 | -52.9% |
| Total equity and liabilities | 10/49 | €34,947 | €18,480 | -€16,467 | -47.1% |
| Equity | 10/15 | €29,717 | €10,322 | -€19,395 | -65.3% |
| Reserves | 13 | €29,717 | €29,717 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €17 | +€17 | |
| Other | 1319 | - | €17 | +€17 | |
| Distributable reserves | 133 | €29,717 | €29,700 | -€17 | -0.1% |
| Profit (loss) carried forward | 14 | - | -€19,395 | -€19,395 | |
| Amounts payable | 17/49 | €5,230 | €8,158 | +€2,927 | +56.0% |
| Amounts payable within one year | 42/48 | €5,230 | €8,158 | +€2,927 | +56.0% |
| Trade debts | 44 | - | €3,849 | +€3,849 | |
| Suppliers | 440/4 | - | €3,849 | +€3,849 | |
| Taxes, remuneration and social security | 45 | €5,206 | - | -€5,206 | |
| Taxes | 450/3 | €4,706 | - | -€4,706 | |
| Remuneration and social security | 454/9 | €500 | - | -€500 | |
| Other amounts payable | 47/48 | €24 | €4,309 | +€4,285 | +17,787% |
| Remuneration, social security and pensions | 62 | €23,871 | -€20 | -€23,891 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €200 | €451 | +€251 | +126% |
| Other operating charges | 640/8 | €560 | €304 | -€256 | -45.7% |
| Gross operating margin | 9900 | €32,533 | -€18,710 | -€51,243 | |
| Operating profit (loss) | 9901 | €7,902 | -€19,445 | -€27,347 | |
| Financial income | 75/76B | €31,963 | €684 | -€31,279 | -97.9% |
| Recurring financial income | 75 | €31,963 | €684 | -€31,279 | -97.9% |
| Financial charges | 65/66B | €537 | €634 | +€96 | +17.9% |
| Recurring financial charges | 65 | €537 | €634 | +€96 | +17.9% |
| Profit (loss) for the period before taxes | 9903 | €39,328 | -€19,395 | -€58,723 | |
| Income taxes | 67/77 | €9,706 | - | -€9,706 | |
| Profit (loss) for the period | 9904 | €29,622 | -€19,395 | -€49,017 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,622 | -€19,395 | -€49,017 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.