DAKWERKEN TIM: 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 TIM
Largest movements
- Cash -€54,845
down €54,845 (-72.3%), from €75,886 to €21,041
mainly Net result for the year (-€52,249) and Investment in fixed assets (net) (-€32,774)
- Receivables within one year -€14,264
down €14,264 (-74.1%), from €19,263 to €4,999
of which Other amounts receivable: -€15,857
- Tangible fixed assets -€13,103
down €13,103 (-1.7%), from €764,323 to €751,220
of which Furniture and vehicles: -€15,804
- Stocks and contracts -€11,027
down €11,027 (-60.4%), from €18,264 to €7,237
of which Contracts in progress: -€15,750
- Profit (loss) carried forward -€52,249
down €52,249 (-196%), from -€26,649 to -€78,898
- Trade debts -€19,835
down €19,835 (-58.1%), from €34,165 to €14,330
- Other debts -€13,847
down €13,847 (-19.3%), from €71,787 to €57,940
- Current portion of long-term debt +€12,556
up €12,556 (+35.0%), from €35,826 to €48,382
- Tax, wage and social debts -€10,251
down €10,251 (-62.7%), from €16,344 to €6,094
of which Remuneration and social security: -€7,944
- Depreciation -€24,159
down €24,159 (-34.5%), from €70,036 to €45,877
- Gross operating margin +€10,283
up €10,283 (+16.5%), from €62,386 to €72,670
- Financial charges +€7,874
up €7,874 (+44.9%), from €17,540 to €25,414
- Other operating charges +€3,611
up €3,611 (+162%), from €2,233 to €5,843
- Staff costs +€1,864
up €1,864 (+4.0%), from €46,474 to €48,338
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 | €891,116 | €801,740 | -€89,376 | -10.0% |
| Fixed assets | 21/28 | €765,708 | €752,605 | -€13,103 | -1.7% |
| Tangible fixed assets | 22/27 | €764,323 | €751,220 | -€13,103 | -1.7% |
| Land and buildings | 22 | €714,921 | €709,593 | -€5,328 | -0.7% |
| Plant, machinery and equipment | 23 | €29,157 | €32,941 | +€3,783 | +13.0% |
| Furniture and vehicles | 24 | €17,007 | €1,203 | -€15,804 | -92.9% |
| Other tangible fixed assets | 26 | €3,237 | €7,482 | +€4,245 | +131% |
| Financial fixed assets | 28 | €1,385 | €1,385 | = | 0.0% |
| Current assets | 29/58 | €125,409 | €49,136 | -€76,273 | -60.8% |
| Stocks and contracts in progress | 3 | €18,264 | €7,237 | -€11,027 | -60.4% |
| Stocks | 30/36 | €2,514 | €7,237 | +€4,723 | +188% |
| Contracts in progress | 37 | €15,750 | €0 | -€15,750 | -100% |
| Amounts receivable within one year | 40/41 | €19,263 | €4,999 | -€14,264 | -74.1% |
| Trade receivables | 40 | €411 | €2,004 | +€1,593 | +387% |
| Other amounts receivable | 41 | €18,852 | €2,994 | -€15,857 | -84.1% |
| Cash at bank and in hand | 54/58 | €75,886 | €21,041 | -€54,845 | -72.3% |
| Deferred charges and accrued income | 490/1 | €11,996 | €15,859 | +€3,863 | +32.2% |
| Total equity and liabilities | 10/49 | €891,116 | €801,740 | -€89,376 | -10.0% |
| Equity | 10/15 | €11,857 | -€40,391 | -€52,249 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €19,907 | €19,907 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,650 | €1,650 | = | 0.0% |
| Distributable reserves | 133 | €18,257 | €18,257 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,649 | -€78,898 | -€52,249 | -196% |
| Amounts payable | 17/49 | €879,259 | €842,132 | -€37,127 | -4.2% |
| Amounts payable after more than one year | 17 | €721,058 | €715,259 | -€5,798 | -0.8% |
| Financial debts | 170/4 | €721,058 | €715,259 | -€5,798 | -0.8% |
| Amounts payable within one year | 42/48 | €158,201 | €126,872 | -€31,329 | -19.8% |
| Current portion of amounts payable after more than one year | 42 | €35,826 | €48,382 | +€12,556 | +35.0% |
| Financial debts | 43 | €79 | €126 | +€48 | +61.0% |
| Credit institutions | 430/8 | €79 | €126 | +€48 | +61.0% |
| Trade debts | 44 | €34,165 | €14,330 | -€19,835 | -58.1% |
| Suppliers | 440/4 | €34,165 | €14,330 | -€19,835 | -58.1% |
| Taxes, remuneration and social security | 45 | €16,344 | €6,094 | -€10,251 | -62.7% |
| Taxes | 450/3 | €2,314 | €7 | -€2,307 | -99.7% |
| Remuneration and social security | 454/9 | €14,030 | €6,087 | -€7,944 | -56.6% |
| Other amounts payable | 47/48 | €71,787 | €57,940 | -€13,847 | -19.3% |
| Remuneration, social security and pensions | 62 | €46,474 | €48,338 | +€1,864 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,036 | €45,877 | -€24,159 | -34.5% |
| Other operating charges | 640/8 | €2,233 | €5,843 | +€3,611 | +162% |
| Gross operating margin | 9900 | €62,386 | €72,670 | +€10,283 | +16.5% |
| Operating profit (loss) | 9901 | -€56,357 | -€27,389 | +€28,968 | +51.4% |
| Financial income | 75/76B | €456 | €554 | +€98 | +21.5% |
| Recurring financial income | 75 | €456 | €554 | +€98 | +21.5% |
| Financial charges | 65/66B | €17,540 | €25,414 | +€7,874 | +44.9% |
| Recurring financial charges | 65 | €17,540 | €25,414 | +€7,874 | +44.9% |
| Profit (loss) for the period before taxes | 9903 | -€73,440 | -€52,249 | +€21,192 | +28.9% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€73,440 | -€52,249 | +€21,192 | +28.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€73,440 | -€52,249 | +€21,192 | +28.9% |
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 17 October 2026 via checked.be.