DKS Dakwerken: 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.
DKS Dakwerken
Largest movements
- Cash +€32,023
up €32,023 (+94.3%), from €33,975 to €65,998
mainly Net result for the year (+€37,113) and Depreciation (+€13,136)
- Intangible fixed assets -€9,000
down €9,000 (-25.0%), from €35,951 to €26,951
- Receivables within one year -€4,700
down €4,700 (-24.6%), from €19,112 to €14,412
of which Other amounts receivable: -€8,724
- Tangible fixed assets +€3,969
up €3,969 (+31.5%), from €12,597 to €16,566
of which Plant, machinery and equipment: +€4,448
- Deferred charges and accrued income -€2,537
down €2,537 (-26.7%), from €9,493 to €6,956
- Reserves +€11,168
up €11,168 (+11.0%), from €101,071 to €112,239
- Profit (loss) carried forward +€8,245
no longer reported in 2026 (was -€8,245)
- Other debts +€5,323
up €5,323 (+2,666%), from €200 to €5,522
- Trade debts -€4,827
down €4,827 (-78.6%), from €6,140 to €1,313
- Tax, wage and social debts +€1,800
new in 2026: €1,800
- Gross operating margin +€58,089
up €58,089 (+1,201%), from €4,838 to €62,927
- Taxes +€11,183
up €11,183 (+6,707%), from €167 to €11,349
- Depreciation -€665
down €665 (-4.8%), from €13,801 to €13,136
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €111,128 | €130,883 | +€19,755 | +17.8% |
| Fixed assets | 21/28 | €48,548 | €43,517 | -€5,031 | -10.4% |
| Intangible fixed assets | 21 | €35,951 | €26,951 | -€9,000 | -25.0% |
| Tangible fixed assets | 22/27 | €12,597 | €16,566 | +€3,969 | +31.5% |
| Plant, machinery and equipment | 23 | €4,755 | €9,203 | +€4,448 | +93.6% |
| Furniture and vehicles | 24 | €4,137 | €4,143 | +€6 | +0.2% |
| Other tangible fixed assets | 26 | €3,706 | €3,220 | -€486 | -13.1% |
| Current assets | 29/58 | €62,580 | €87,366 | +€24,786 | +39.6% |
| Amounts receivable within one year | 40/41 | €19,112 | €14,412 | -€4,700 | -24.6% |
| Trade receivables | 40 | €5,104 | €9,128 | +€4,024 | +78.9% |
| Other amounts receivable | 41 | €14,008 | €5,284 | -€8,724 | -62.3% |
| Cash at bank and in hand | 54/58 | €33,975 | €65,998 | +€32,023 | +94.3% |
| Deferred charges and accrued income | 490/1 | €9,493 | €6,956 | -€2,537 | -26.7% |
| Total equity and liabilities | 10/49 | €111,128 | €130,883 | +€19,755 | +17.8% |
| Equity | 10/15 | €99,026 | €118,439 | +€19,413 | +19.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €101,071 | €112,239 | +€11,168 | +11.0% |
| Distributable reserves | 133 | €101,071 | €112,239 | +€11,168 | +11.0% |
| Profit (loss) carried forward | 14 | -€8,245 | - | +€8,245 | |
| Amounts payable | 17/49 | €12,102 | €12,444 | +€342 | +2.8% |
| Amounts payable after more than one year | 17 | €1,433 | - | -€1,433 | |
| Financial debts | 170/4 | €1,433 | - | -€1,433 | |
| Amounts payable within one year | 42/48 | €7,837 | €10,069 | +€2,232 | +28.5% |
| Current portion of amounts payable after more than one year | 42 | €1,497 | €1,433 | -€64 | -4.2% |
| Trade debts | 44 | €6,140 | €1,313 | -€4,827 | -78.6% |
| Suppliers | 440/4 | €6,140 | €1,313 | -€4,827 | -78.6% |
| Taxes, remuneration and social security | 45 | - | €1,800 | +€1,800 | |
| Taxes | 450/3 | - | €1,800 | +€1,800 | |
| Other amounts payable | 47/48 | €200 | €5,522 | +€5,323 | +2,666% |
| Accrued charges and deferred income | 492/3 | €2,832 | €2,375 | -€457 | -16.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,801 | €13,136 | -€665 | -4.8% |
| Other operating charges | 640/8 | €1,574 | €1,679 | +€105 | +6.7% |
| Gross operating margin | 9900 | €4,838 | €62,927 | +€58,089 | +1,201% |
| Operating profit (loss) | 9901 | -€10,537 | €48,112 | +€58,649 | |
| Financial income | 75/76B | €1,466 | €1,256 | -€210 | -14.3% |
| Recurring financial income | 75 | €1,466 | €1,256 | -€210 | -14.3% |
| Financial charges | 65/66B | €1,184 | €906 | -€278 | -23.5% |
| Recurring financial charges | 65 | €1,184 | €906 | -€278 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | -€10,254 | €48,462 | +€58,717 | |
| Income taxes | 67/77 | €167 | €11,349 | +€11,183 | +6,707% |
| Profit (loss) for the period | 9904 | -€10,421 | €37,113 | +€47,534 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,421 | €37,113 | +€47,534 |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.