DAKWERKEN WIM BIESEMAN: what changed
What changed
DAKWERKEN WIM BIESEMAN
NACE 43.410, Roofing work
filed annual accounts (NBB)
Net result for the year
€8,672
2024 · €8,085+€586
Equity
€130,719
2024 · €122,048+€8,672
Cash
€41,889
2024 · €1,564+€40,325
Balance sheet total
€259,550
2024 · €240,590+€18,960
Largest movements
Assets
- Cash +€40,325
up €40,325 (+2,579%), from €1,564 to €41,889
mainly Other debts (+€43,852) and Depreciation (+€21,045)
- Tangible fixed assets -€21,045
down €21,045 (-26.3%), from €79,927 to €58,882
of which Leasing and similar rights: -€14,287
Equity and liabilities
- Other debts +€43,852
up €43,852 (+91.2%), from €48,061 to €91,913
- Current portion of long-term debt -€17,899
down €17,899 (-52.3%), from €34,212 to €16,313
- Debts after one year -€16,313
down €16,313 (-62.1%), from €26,271 to €9,958
- Reserves +€8,670
up €8,670 (+7.8%), from €110,860 to €119,530
of which Distributable reserves: +€8,670
- Tax, wage and social debts +€3,484
up €3,484 (+54.0%), from €6,453 to €9,937
of which Taxes: +€3,216
Income statement
- Gross operating margin +€1,615
up €1,615 (+2.6%), from €63,090 to €64,705
- Staff costs +€1,089
up €1,089 (+4.5%), from €24,399 to €25,487
- Financial charges -€698
down €698 (-35.2%), from €1,982 to €1,284
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.
Result 2024
€8,085
Gross operating margin
+€1,615
Staff costs
-€1,089
Other operating charges
-€199
Financial income
+€0
Financial charges
+€698
Taxes
-€438
Result 2025
€8,672
raises the resultlowers the result
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.
From operations
+€75,912
Investment
€0
Financing
-€35,587
Cash 2024
€1,564
From operations (derived)
+€75,912
Net result for the year
+€8,672
Depreciation
+€21,045
Receivables within one year
+€277
Deferred charges and accrued income
+€43
Trade debts
-€1,461
Tax, wage and social debts
+€3,484
Other debts
+€43,852
Financing
-€35,587
Debts after one year
-€16,313
Current portion of long-term debt
-€17,899
Short-term financial debts
-€1,375
Cash 2025
€41,889
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €240,590 | €259,550 | +€18,960 | +7.9% |
| Fixed assets | 21/28 | €150,927 | €129,882 | -€21,045 | -13.9% |
| Tangible fixed assets | 22/27 | €79,927 | €58,882 | -€21,045 | -26.3% |
| Land and buildings | 22 | €38,164 | €32,243 | -€5,921 | -15.5% |
| Furniture and vehicles | 24 | €2,580 | €1,743 | -€837 | -32.4% |
| Leasing and similar rights | 25 | €39,182 | €24,895 | -€14,287 | -36.5% |
| Financial fixed assets | 28 | €71,000 | €71,000 | = | 0.0% |
| Current assets | 29/58 | €89,663 | €129,668 | +€40,005 | +44.6% |
| Amounts receivable within one year | 40/41 | €85,957 | €85,680 | -€277 | -0.3% |
| Trade receivables | 40 | €85,680 | €85,680 | = | 0.0% |
| Other amounts receivable | 41 | €277 | €0 | -€277 | -100% |
| Cash at bank and in hand | 54/58 | €1,564 | €41,889 | +€40,325 | +2,579% |
| Deferred charges and accrued income | 490/1 | €2,142 | €2,099 | -€43 | -2.0% |
| Total equity and liabilities | 10/49 | €240,590 | €259,550 | +€18,960 | +7.9% |
| Equity | 10/15 | €122,048 | €130,719 | +€8,672 | +7.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €110,860 | €119,530 | +€8,670 | +7.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €110,860 | €119,530 | +€8,670 | +7.8% |
| Profit (loss) carried forward | 14 | €4,988 | €4,989 | +€2 | 0.0% |
| Amounts payable | 17/49 | €118,542 | €128,830 | +€10,288 | +8.7% |
| Amounts payable after more than one year | 17 | €26,271 | €9,958 | -€16,313 | -62.1% |
| Financial debts | 170/4 | €26,271 | €9,958 | -€16,313 | -62.1% |
| Amounts payable within one year | 42/48 | €92,271 | €118,872 | +€26,601 | +28.8% |
| Current portion of amounts payable after more than one year | 42 | €34,212 | €16,313 | -€17,899 | -52.3% |
| Financial debts | 43 | €1,375 | €0 | -€1,375 | -100% |
| Credit institutions | 430/8 | €1,375 | €0 | -€1,375 | -100% |
| Trade debts | 44 | €2,171 | €710 | -€1,461 | -67.3% |
| Suppliers | 440/4 | €2,171 | €710 | -€1,461 | -67.3% |
| Taxes, remuneration and social security | 45 | €6,453 | €9,937 | +€3,484 | +54.0% |
| Taxes | 450/3 | €2,128 | €5,345 | +€3,216 | +151% |
| Remuneration and social security | 454/9 | €4,324 | €4,592 | +€268 | +6.2% |
| Other amounts payable | 47/48 | €48,061 | €91,913 | +€43,852 | +91.2% |
| Remuneration, social security and pensions | 62 | €24,399 | €25,487 | +€1,089 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,045 | €21,045 | = | 0.0% |
| Other operating charges | 640/8 | €3,057 | €3,256 | +€199 | +6.5% |
| Gross operating margin | 9900 | €63,090 | €64,705 | +€1,615 | +2.6% |
| Operating profit (loss) | 9901 | €14,590 | €14,917 | +€327 | +2.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,982 | €1,284 | -€698 | -35.2% |
| Recurring financial charges | 65 | €1,982 | €1,284 | -€698 | -35.2% |
| Profit (loss) for the period before taxes | 9903 | €12,608 | €13,633 | +€1,025 | +8.1% |
| Income taxes | 67/77 | €4,523 | €4,961 | +€438 | +9.7% |
| Profit (loss) for the period | 9904 | €8,085 | €8,672 | +€586 | +7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,085 | €8,672 | +€586 | +7.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.