DVC 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.
DVC DAKWERKEN
Largest movements
- Receivables after one year -€77,704
down €77,704 (-61.6%), from €126,092 to €48,388
- Receivables within one year +€40,234
up €40,234 (+79.7%), from €50,512 to €90,745
of which Other amounts receivable: +€61,964
- Tangible fixed assets -€27,431
down €27,431 (-15.4%), from €177,955 to €150,524
of which Furniture and vehicles: -€16,058
- Cash +€6,000
up €6,000 (+15.1%), from €39,692 to €45,692
mainly Receivables after one year (+€77,704) and Depreciation (+€38,019)
- Other debts -€43,310
down €43,310 (-55.8%), from €77,679 to €34,369
- Trade debts +€21,586
up €21,586 (+70.5%), from €30,617 to €52,203
- Debts after one year -€21,259
down €21,259 (-13.2%), from €161,189 to €139,930
- Contributions -€18,600
no longer reported in 2026 (was €18,600)
- Reserves +€13,609
up €13,609 (+20.4%), from €66,639 to €80,248
of which Distributable reserves: +€13,609
- Gross operating margin +€20,179
up €20,179 (+26.9%), from €75,068 to €95,246
- Taxes +€4,277
up €4,277 (+47.5%), from €9,009 to €13,286
- Financial charges +€2,068
up €2,068 (+20.2%), from €10,222 to €12,290
of which Non-recurring financial charges: +€3,211
- Depreciation +€1,666
up €1,666 (+4.6%), from €36,353 to €38,019
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 | €395,370 | €336,512 | -€58,858 | -14.9% |
| Fixed assets | 21/28 | €177,955 | €150,524 | -€27,431 | -15.4% |
| Tangible fixed assets | 22/27 | €177,955 | €150,524 | -€27,431 | -15.4% |
| Land and buildings | 22 | €133,952 | €119,790 | -€14,162 | -10.6% |
| Plant, machinery and equipment | 23 | €17,972 | €20,761 | +€2,789 | +15.5% |
| Furniture and vehicles | 24 | €26,031 | €9,973 | -€16,058 | -61.7% |
| Current assets | 29/58 | €217,415 | €185,988 | -€31,427 | -14.5% |
| Amounts receivable after more than one year | 29 | €126,092 | €48,388 | -€77,704 | -61.6% |
| Other amounts receivable | 291 | €126,092 | €48,388 | -€77,704 | -61.6% |
| Amounts receivable within one year | 40/41 | €50,512 | €90,745 | +€40,234 | +79.7% |
| Trade receivables | 40 | €25,021 | €3,291 | -€21,730 | -86.8% |
| Other amounts receivable | 41 | €25,491 | €87,454 | +€61,964 | +243% |
| Cash at bank and in hand | 54/58 | €39,692 | €45,692 | +€6,000 | +15.1% |
| Deferred charges and accrued income | 490/1 | €1,119 | €1,163 | +€43 | +3.9% |
| Total equity and liabilities | 10/49 | €395,370 | €336,512 | -€58,858 | -14.9% |
| Equity | 10/15 | €85,239 | €80,248 | -€4,991 | -5.9% |
| Contributions | 10/11 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €66,639 | €80,248 | +€13,609 | +20.4% |
| Tax-exempt reserves | 132 | €7,155 | €7,155 | = | 0.0% |
| Distributable reserves | 133 | €59,484 | €73,093 | +€13,609 | +22.9% |
| Amounts payable | 17/49 | €310,131 | €256,265 | -€53,867 | -17.4% |
| Amounts payable after more than one year | 17 | €161,189 | €139,930 | -€21,259 | -13.2% |
| Financial debts | 170/4 | €161,189 | €139,930 | -€21,259 | -13.2% |
| Amounts payable within one year | 42/48 | €148,943 | €116,174 | -€32,769 | -22.0% |
| Current portion of amounts payable after more than one year | 42 | €29,501 | €22,106 | -€7,394 | -25.1% |
| Trade debts | 44 | €30,617 | €52,203 | +€21,586 | +70.5% |
| Suppliers | 440/4 | €30,617 | €52,203 | +€21,586 | +70.5% |
| Taxes, remuneration and social security | 45 | €11,146 | €7,496 | -€3,651 | -32.8% |
| Taxes | 450/3 | €11,146 | €5,017 | -€6,129 | -55.0% |
| Remuneration and social security | 454/9 | - | €2,479 | +€2,479 | |
| Other amounts payable | 47/48 | €77,679 | €34,369 | -€43,310 | -55.8% |
| Accrued charges and deferred income | 492/3 | - | €161 | +€161 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,353 | €38,019 | +€1,666 | +4.6% |
| Other operating charges | 640/8 | €3,355 | €3,078 | -€277 | -8.2% |
| Gross operating margin | 9900 | €75,068 | €95,246 | +€20,179 | +26.9% |
| Operating profit (loss) | 9901 | €35,360 | €54,149 | +€18,789 | +53.1% |
| Financial income | 75/76B | €2,014 | €1,661 | -€353 | -17.5% |
| Recurring financial income | 75 | €2,014 | €1,661 | -€353 | -17.5% |
| Financial charges | 65/66B | €10,222 | €12,290 | +€2,068 | +20.2% |
| Recurring financial charges | 65 | €9,126 | €7,982 | -€1,144 | -12.5% |
| Non-recurring financial charges | 66B | €1,096 | €4,308 | +€3,211 | +293% |
| Profit (loss) for the period before taxes | 9903 | €27,151 | €43,520 | +€16,369 | +60.3% |
| Income taxes | 67/77 | €9,009 | €13,286 | +€4,277 | +47.5% |
| Profit (loss) for the period | 9904 | €18,143 | €30,234 | +€12,092 | +66.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,143 | €30,234 | +€12,092 | +66.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.