HC 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.
HC DAKWERKEN
Largest movements
- Cash -€1,857
down €1,857 (-67.1%), from €2,765 to €908
mainly Trade debts (-€2,496) and Other debts (-€2,286)
- Deferred charges and accrued income -€1,511
down €1,511 (-51.9%), from €2,909 to €1,398
- Receivables within one year -€412
down €412 (-5.4%), from €7,652 to €7,239
of which Trade receivables: -€3,805
- Tangible fixed assets -€368
down €368 (-59.0%), from €623 to €256
- Trade debts -€2,496
down €2,496 (-48.7%), from €5,129 to €2,633
- Other debts -€2,286
no longer reported in 2024 (was €2,286)
- Tax, wage and social debts +€2,138
up €2,138 (+97.8%), from €2,186 to €4,324
- Profit (loss) carried forward -€1,004
down €1,004 (-35.2%), from €2,848 to €1,845
- Accrued charges and deferred income -€500
no longer reported in 2024 (was €500)
- Gross operating margin -€7,127
down €7,127 (-80.6%), from €8,840 to €1,713
- Taxes -€1,357
down €1,357 (-63.5%), from €2,137 to €780
- Financial charges -€461
down €461 (-38.9%), from €1,184 to €724
- Other operating charges -€454
down €454 (-32.4%), from €1,400 to €946
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,949 | €9,802 | -€4,147 | -29.7% |
| Fixed assets | 21/28 | €623 | €256 | -€368 | -59.0% |
| Tangible fixed assets | 22/27 | €623 | €256 | -€368 | -59.0% |
| Furniture and vehicles | 24 | €623 | €256 | -€368 | -59.0% |
| Current assets | 29/58 | €13,326 | €9,546 | -€3,780 | -28.4% |
| Amounts receivable within one year | 40/41 | €7,652 | €7,239 | -€412 | -5.4% |
| Trade receivables | 40 | €6,983 | €3,178 | -€3,805 | -54.5% |
| Other amounts receivable | 41 | €668 | €4,061 | +€3,393 | +508% |
| Cash at bank and in hand | 54/58 | €2,765 | €908 | -€1,857 | -67.1% |
| Deferred charges and accrued income | 490/1 | €2,909 | €1,398 | -€1,511 | -51.9% |
| Total equity and liabilities | 10/49 | €13,949 | €9,802 | -€4,147 | -29.7% |
| Equity | 10/15 | €3,848 | €2,845 | -€1,004 | -26.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,848 | €1,845 | -€1,004 | -35.2% |
| Amounts payable | 17/49 | €10,101 | €6,957 | -€3,144 | -31.1% |
| Amounts payable within one year | 42/48 | €9,601 | €6,957 | -€2,644 | -27.5% |
| Trade debts | 44 | €5,129 | €2,633 | -€2,496 | -48.7% |
| Suppliers | 440/4 | €5,129 | €2,633 | -€2,496 | -48.7% |
| Taxes, remuneration and social security | 45 | €2,186 | €4,324 | +€2,138 | +97.8% |
| Taxes | 450/3 | €2,186 | €4,324 | +€2,138 | +97.8% |
| Other amounts payable | 47/48 | €2,286 | - | -€2,286 | |
| Accrued charges and deferred income | 492/3 | €500 | - | -€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €368 | €368 | = | 0.0% |
| Other operating charges | 640/8 | €1,400 | €946 | -€454 | -32.4% |
| Gross operating margin | 9900 | €8,840 | €1,713 | -€7,127 | -80.6% |
| Operating profit (loss) | 9901 | €7,073 | €400 | -€6,673 | -94.3% |
| Financial income | 75/76B | €101 | €100 | -€1 | -1.4% |
| Recurring financial income | 75 | €101 | €100 | -€1 | -1.4% |
| Financial charges | 65/66B | €1,184 | €724 | -€461 | -38.9% |
| Recurring financial charges | 65 | €1,184 | €724 | -€461 | -38.9% |
| Profit (loss) for the period before taxes | 9903 | €5,990 | -€224 | -€6,214 | |
| Income taxes | 67/77 | €2,137 | €780 | -€1,357 | -63.5% |
| Profit (loss) for the period | 9904 | €3,852 | -€1,004 | -€4,856 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,852 | -€1,004 | -€4,856 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.