FK 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.
FK DAKWERKEN
Largest movements
- Cash -€31,362
down €31,362 (-30.7%), from €102,135 to €70,773
mainly Other debts (-€16,926) and Net result for the year (-€13,170)
- Receivables within one year -€31,341
down €31,341 (-52.4%), from €59,859 to €28,518
of which Trade receivables: -€37,248
- Tangible fixed assets +€5,762
up €5,762 (+56.5%), from €10,201 to €15,963
of which Furniture and vehicles: +€8,380
- Other debts -€16,926
down €16,926 (-82.1%), from €20,612 to €3,686
- Profit (loss) carried forward -€13,170
new in 2025: -€13,170
- Trade debts -€11,158
down €11,158 (-29.0%), from €38,453 to €27,295
- Tax, wage and social debts -€10,772
down €10,772 (-28.9%), from €37,250 to €26,478
of which Remuneration and social security: -€8,609
- Current portion of long-term debt -€5,201
down €5,201 (-100%), from €5,201 to €0
- Staff costs +€88,563
up €88,563 (+49.4%), from €179,162 to €267,725
- Gross operating margin +€14,691
up €14,691 (+6.4%), from €229,691 to €244,382
- Write-downs -€14,320
new in 2025: -€14,320
- Taxes -€13,152
down €13,152 (-100%), from €13,152 to €0
- Depreciation -€2,537
down €2,537 (-36.1%), from €7,034 to €4,497
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 | €282,196 | €227,509 | -€54,687 | -19.4% |
| Fixed assets | 21/28 | €10,201 | €15,963 | +€5,762 | +56.5% |
| Tangible fixed assets | 22/27 | €10,201 | €15,963 | +€5,762 | +56.5% |
| Plant, machinery and equipment | 23 | €5,426 | €3,960 | -€1,466 | -27.0% |
| Furniture and vehicles | 24 | €167 | €8,547 | +€8,380 | +5,006% |
| Other tangible fixed assets | 26 | €4,608 | €3,456 | -€1,152 | -25.0% |
| Current assets | 29/58 | €271,995 | €211,546 | -€60,449 | -22.2% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €10,000 | €12,255 | +€2,255 | +22.6% |
| Stocks | 30/36 | €10,000 | €12,255 | +€2,255 | +22.6% |
| Amounts receivable within one year | 40/41 | €59,859 | €28,518 | -€31,341 | -52.4% |
| Trade receivables | 40 | €47,519 | €10,271 | -€37,248 | -78.4% |
| Other amounts receivable | 41 | €12,341 | €18,247 | +€5,906 | +47.9% |
| Cash at bank and in hand | 54/58 | €102,135 | €70,773 | -€31,362 | -30.7% |
| Total equity and liabilities | 10/49 | €282,196 | €227,509 | -€54,687 | -19.4% |
| Equity | 10/15 | €165,192 | €152,022 | -€13,170 | -8.0% |
| Contributions | 10/11 | €68,600 | €68,600 | = | 0.0% |
| Reserves | 13 | €96,592 | €96,592 | = | 0.0% |
| Distributable reserves | 133 | €96,592 | €96,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€13,170 | -€13,170 | |
| Amounts payable | 17/49 | €117,004 | €75,487 | -€41,517 | -35.5% |
| Amounts payable within one year | 42/48 | €117,004 | €75,487 | -€41,517 | -35.5% |
| Current portion of amounts payable after more than one year | 42 | €5,201 | €0 | -€5,201 | -100% |
| Financial debts | 43 | €15,488 | €18,028 | +€2,541 | +16.4% |
| Credit institutions | 430/8 | €15,488 | €18,028 | +€2,541 | +16.4% |
| Trade debts | 44 | €38,453 | €27,295 | -€11,158 | -29.0% |
| Suppliers | 440/4 | €38,453 | €27,295 | -€11,158 | -29.0% |
| Taxes, remuneration and social security | 45 | €37,250 | €26,478 | -€10,772 | -28.9% |
| Taxes | 450/3 | €2,397 | €233 | -€2,164 | -90.3% |
| Remuneration and social security | 454/9 | €34,853 | €26,245 | -€8,609 | -24.7% |
| Other amounts payable | 47/48 | €20,612 | €3,686 | -€16,926 | -82.1% |
| Non-recurring operating income | 76A | - | €248 | +€248 | |
| Remuneration, social security and pensions | 62 | €179,162 | €267,725 | +€88,563 | +49.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,034 | €4,497 | -€2,537 | -36.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€14,320 | -€14,320 | |
| Other operating charges | 640/8 | €1,783 | €1,513 | -€270 | -15.2% |
| Gross operating margin | 9900 | €229,691 | €244,382 | +€14,691 | +6.4% |
| Operating profit (loss) | 9901 | €41,711 | -€15,033 | -€56,744 | |
| Financial income | 75/76B | €4,151 | €4,107 | -€44 | -1.0% |
| Recurring financial income | 75 | €4,151 | €4,107 | -€44 | -1.0% |
| Financial charges | 65/66B | €2,134 | €2,244 | +€110 | +5.1% |
| Recurring financial charges | 65 | €2,134 | €2,244 | +€110 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | €43,727 | -€13,170 | -€56,897 | |
| Income taxes | 67/77 | €13,152 | €0 | -€13,152 | -100% |
| Profit (loss) for the period | 9904 | €30,575 | -€13,170 | -€43,745 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,575 | -€13,170 | -€43,745 |
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.