GMC DAKWERKEN: what changed
GMC DAKWERKEN
Largest movements
- Cash +€19,254
up €19,254 (+35.4%), from €54,463 to €73,717
mainly Net result for the year (+€12,057) and Trade debts (+€7,814)
- Receivables within one year -€4,608
down €4,608 (-51.6%), from €8,937 to €4,329
of which Other amounts receivable: -€4,332
- Tangible fixed assets +€2,535
up €2,535 (+182%), from €1,390 to €3,925
of which Furniture and vehicles: +€2,979
- Deferred charges and accrued income +€2,144
up €2,144 (+172%), from €1,250 to €3,394
- Reserves +€12,057
up €12,057 (+21.4%), from €56,263 to €68,320
of which Distributable reserves: +€10,197
- Trade debts +€7,814
up €7,814 (+402%), from €1,944 to €9,758
- Tax, wage and social debts +€3,396
up €3,396 (+109%), from €3,120 to €6,516
of which Taxes: +€3,396
- Accrued charges and deferred income -€2,854
no longer reported in 2025 (was €2,854)
- Other debts -€1,088
down €1,088 (-93.9%), from €1,158 to €70
- Gross operating margin +€17,205
up €17,205 (+871%), from €1,975 to €19,180
- Taxes +€9,655
up €9,655, from -€6,253 to €3,402
- Staff costs +€3,455
up €3,455, from -€3,310 to €144
- Financial charges +€275
up €275 (+69.5%), from €396 to €671
- Depreciation -€242
down €242 (-11.2%), from €2,165 to €1,923
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €71,540 | €90,865 | +€19,326 | +27.0% |
| Fixed assets | 21/28 | €1,390 | €3,925 | +€2,535 | +182% |
| Tangible fixed assets | 22/27 | €1,390 | €3,925 | +€2,535 | +182% |
| Plant, machinery and equipment | 23 | €1,149 | €704 | -€444 | -38.7% |
| Furniture and vehicles | 24 | €241 | €3,220 | +€2,979 | +1,236% |
| Current assets | 29/58 | €70,150 | €86,941 | +€16,791 | +23.9% |
| Stocks and contracts in progress | 3 | €5,500 | €5,500 | = | 0.0% |
| Stocks | 30/36 | €5,500 | €5,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €8,937 | €4,329 | -€4,608 | -51.6% |
| Trade receivables | 40 | €279 | €2 | -€277 | -99.1% |
| Other amounts receivable | 41 | €8,659 | €4,327 | -€4,332 | -50.0% |
| Cash at bank and in hand | 54/58 | €54,463 | €73,717 | +€19,254 | +35.4% |
| Deferred charges and accrued income | 490/1 | €1,250 | €3,394 | +€2,144 | +172% |
| Total equity and liabilities | 10/49 | €71,540 | €90,865 | +€19,326 | +27.0% |
| Equity | 10/15 | €62,463 | €74,520 | +€12,057 | +19.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €56,263 | €68,320 | +€12,057 | +21.4% |
| Non-distributable reserves | 130/1 | €1,860 | €3,720 | +€1,860 | +100% |
| Reserves not available under the articles | 1311 | €1,860 | €3,720 | +€1,860 | +100% |
| Distributable reserves | 133 | €54,403 | €64,600 | +€10,197 | +18.7% |
| Amounts payable | 17/49 | €9,076 | €16,345 | +€7,269 | +80.1% |
| Amounts payable within one year | 42/48 | €6,222 | €16,345 | +€10,123 | +163% |
| Trade debts | 44 | €1,944 | €9,758 | +€7,814 | +402% |
| Suppliers | 440/4 | €1,944 | €9,758 | +€7,814 | +402% |
| Taxes, remuneration and social security | 45 | €3,120 | €6,516 | +€3,396 | +109% |
| Taxes | 450/3 | €720 | €4,116 | +€3,396 | +472% |
| Remuneration and social security | 454/9 | €2,400 | €2,400 | = | 0.0% |
| Other amounts payable | 47/48 | €1,158 | €70 | -€1,088 | -93.9% |
| Accrued charges and deferred income | 492/3 | €2,854 | - | -€2,854 | |
| Remuneration, social security and pensions | 62 | -€3,310 | €144 | +€3,455 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,165 | €1,923 | -€242 | -11.2% |
| Other operating charges | 640/8 | €1,752 | €1,580 | -€172 | -9.8% |
| Gross operating margin | 9900 | €1,975 | €19,180 | +€17,205 | +871% |
| Operating profit (loss) | 9901 | €1,368 | €15,532 | +€14,164 | +1,035% |
| Financial income | 75/76B | €463 | €598 | +€135 | +29.1% |
| Recurring financial income | 75 | €463 | €598 | +€135 | +29.1% |
| Financial charges | 65/66B | €396 | €671 | +€275 | +69.5% |
| Recurring financial charges | 65 | €396 | €671 | +€275 | +69.5% |
| Profit (loss) for the period before taxes | 9903 | €1,435 | €15,459 | +€14,024 | +977% |
| Income taxes | 67/77 | -€6,253 | €3,402 | +€9,655 | |
| Profit (loss) for the period | 9904 | €7,688 | €12,057 | +€4,369 | +56.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,688 | €12,057 | +€4,369 | +56.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.