DM-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.
DM-Dakwerken
Largest movements
- Tangible fixed assets -€18,354
down €18,354 (-59.3%), from €30,959 to €12,606
of which Leasing and similar rights: -€14,440
- Deferred charges and accrued income +€7,724
up €7,724 (+361%), from €2,141 to €9,865
- Cash -€6,901
down €6,901 (-62.5%), from €11,033 to €4,132
mainly Contributions, distributions and other (-€20,000) and Current portion of long-term debt (-€10,679)
- Receivables within one year -€874
down €874 (-34.7%), from €2,517 to €1,643
- Profit (loss) carried forward -€25,924
down €25,924, from €23,222 to -€2,702
- Accrued charges and deferred income +€18,545
new in 2025: €18,545
- Current portion of long-term debt -€10,679
down €10,679 (-90.8%), from €11,760 to €1,081
- Other debts +€3,915
up €3,915 (+202%), from €1,935 to €5,850
- Tax, wage and social debts -€2,846
down €2,846 (-48.7%), from €5,850 to €3,004
- Gross operating margin +€3,752
up €3,752 (+29.9%), from €12,560 to €16,312
- Depreciation -€2,327
down €2,327 (-10.2%), from €22,909 to €20,582
- Financial charges -€773
down €773 (-47.0%), from €1,646 to €873
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 | €49,150 | €30,745 | -€18,405 | -37.4% |
| Fixed assets | 21/28 | €33,459 | €15,106 | -€18,354 | -54.9% |
| Tangible fixed assets | 22/27 | €30,959 | €12,606 | -€18,354 | -59.3% |
| Plant, machinery and equipment | 23 | €4,079 | €1,244 | -€2,834 | -69.5% |
| Furniture and vehicles | 24 | €1,926 | €2,052 | +€127 | +6.6% |
| Leasing and similar rights | 25 | €16,655 | €2,215 | -€14,440 | -86.7% |
| Other tangible fixed assets | 26 | €8,300 | €7,093 | -€1,207 | -14.5% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €15,691 | €15,640 | -€51 | -0.3% |
| Amounts receivable within one year | 40/41 | €2,517 | €1,643 | -€874 | -34.7% |
| Other amounts receivable | 41 | €2,517 | €1,643 | -€874 | -34.7% |
| Cash at bank and in hand | 54/58 | €11,033 | €4,132 | -€6,901 | -62.5% |
| Deferred charges and accrued income | 490/1 | €2,141 | €9,865 | +€7,724 | +361% |
| Total equity and liabilities | 10/49 | €49,150 | €30,745 | -€18,405 | -37.4% |
| Equity | 10/15 | €27,222 | €1,298 | -€25,924 | -95.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,222 | -€2,702 | -€25,924 | |
| Amounts payable | 17/49 | €21,928 | €29,447 | +€7,519 | +34.3% |
| Amounts payable after more than one year | 17 | €2,161 | - | -€2,161 | |
| Financial debts | 170/4 | €2,161 | - | -€2,161 | |
| Amounts payable within one year | 42/48 | €19,767 | €10,902 | -€8,865 | -44.8% |
| Current portion of amounts payable after more than one year | 42 | €11,760 | €1,081 | -€10,679 | -90.8% |
| Trade debts | 44 | €222 | €967 | +€745 | +335% |
| Suppliers | 440/4 | €222 | €967 | +€745 | +335% |
| Taxes, remuneration and social security | 45 | €5,850 | €3,004 | -€2,846 | -48.7% |
| Remuneration and social security | 454/9 | €5,850 | €3,004 | -€2,846 | -48.7% |
| Other amounts payable | 47/48 | €1,935 | €5,850 | +€3,915 | +202% |
| Accrued charges and deferred income | 492/3 | - | €18,545 | +€18,545 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,909 | €20,582 | -€2,327 | -10.2% |
| Other operating charges | 640/8 | €687 | €775 | +€88 | +12.7% |
| Gross operating margin | 9900 | €12,560 | €16,312 | +€3,752 | +29.9% |
| Operating profit (loss) | 9901 | -€11,036 | -€5,045 | +€5,991 | +54.3% |
| Financial income | 75/76B | €33 | €147 | +€115 | +353% |
| Recurring financial income | 75 | €33 | €147 | +€115 | +353% |
| Financial charges | 65/66B | €1,646 | €873 | -€773 | -47.0% |
| Recurring financial charges | 65 | €1,646 | €873 | -€773 | -47.0% |
| Profit (loss) for the period before taxes | 9903 | -€12,650 | -€5,771 | +€6,879 | +54.4% |
| Income taxes | 67/77 | €176 | €154 | -€22 | -12.5% |
| Profit (loss) for the period | 9904 | -€12,825 | -€5,924 | +€6,901 | +53.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,825 | -€5,924 | +€6,901 | +53.8% |
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 31 October 2026 via checked.be.