JB 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.
JB Dakwerken
Largest movements
- Stocks and contracts +€11,767
new in 2025: €11,767
- Cash -€6,390
down €6,390 (-31.3%), from €20,440 to €14,050
mainly Stocks and contracts (-€11,767) and Debts after one year (-€6,078)
- Tangible fixed assets -€6,242
down €6,242 (-21.5%), from €29,035 to €22,793
- Receivables within one year +€4,581
up €4,581 (+182%), from €2,519 to €7,100
of which Other amounts receivable: +€4,991
- Deferred charges and accrued income +€2,128
new in 2025: €2,128
- Reserves +€12,352
up €12,352 (+141%), from €8,782 to €21,134
- Debts after one year -€6,078
down €6,078 (-26.4%), from €23,028 to €16,950
- Trade debts -€3,419
down €3,419 (-37.3%), from €9,175 to €5,755
- Other debts -€2,024
down €2,024 (-100%), from €2,024 to €0
- Tax, wage and social debts +€1,911
up €1,911 (+119%), from €1,611 to €3,522
- Gross operating margin +€15,653
up €15,653 (+117%), from €13,404 to €29,057
- Staff costs +€4,383
new in 2025: €4,383
- Depreciation +€4,068
up €4,068 (+187%), from €2,173 to €6,242
- Taxes +€1,884
up €1,884 (+117%), from €1,611 to €3,495
- Financial income +€1,595
up €1,595 (+177,276%), from €1 to €1,596
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 | €53,694 | €58,523 | +€4,829 | +9.0% |
| Fixed assets | 21/28 | €30,735 | €23,478 | -€7,257 | -23.6% |
| Tangible fixed assets | 22/27 | €29,035 | €22,793 | -€6,242 | -21.5% |
| Leasing and similar rights | 25 | €29,035 | €22,793 | -€6,242 | -21.5% |
| Financial fixed assets | 28 | €1,700 | €685 | -€1,015 | -59.7% |
| Current assets | 29/58 | €22,959 | €35,045 | +€12,086 | +52.6% |
| Stocks and contracts in progress | 3 | - | €11,767 | +€11,767 | |
| Stocks | 30/36 | - | €11,767 | +€11,767 | |
| Amounts receivable within one year | 40/41 | €2,519 | €7,100 | +€4,581 | +182% |
| Trade receivables | 40 | €410 | €0 | -€410 | -100% |
| Other amounts receivable | 41 | €2,110 | €7,100 | +€4,991 | +237% |
| Cash at bank and in hand | 54/58 | €20,440 | €14,050 | -€6,390 | -31.3% |
| Deferred charges and accrued income | 490/1 | - | €2,128 | +€2,128 | |
| Total equity and liabilities | 10/49 | €53,694 | €58,523 | +€4,829 | +9.0% |
| Equity | 10/15 | €11,782 | €24,134 | +€12,352 | +105% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €8,782 | €21,134 | +€12,352 | +141% |
| Distributable reserves | 133 | €8,782 | €21,134 | +€12,352 | +141% |
| Amounts payable | 17/49 | €41,912 | €34,389 | -€7,523 | -17.9% |
| Amounts payable after more than one year | 17 | €23,028 | €16,950 | -€6,078 | -26.4% |
| Financial debts | 170/4 | €23,028 | €16,950 | -€6,078 | -26.4% |
| Amounts payable within one year | 42/48 | €18,634 | €15,355 | -€3,280 | -17.6% |
| Current portion of amounts payable after more than one year | 42 | €5,825 | €6,078 | +€253 | +4.3% |
| Trade debts | 44 | €9,175 | €5,755 | -€3,419 | -37.3% |
| Suppliers | 440/4 | €9,175 | €5,755 | -€3,419 | -37.3% |
| Taxes, remuneration and social security | 45 | €1,611 | €3,522 | +€1,911 | +119% |
| Taxes | 450/3 | €1,611 | €3,522 | +€1,911 | +119% |
| Other amounts payable | 47/48 | €2,024 | €0 | -€2,024 | -100% |
| Accrued charges and deferred income | 492/3 | €250 | €2,085 | +€1,835 | +734% |
| Remuneration, social security and pensions | 62 | - | €4,383 | +€4,383 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,173 | €6,242 | +€4,068 | +187% |
| Other operating charges | 640/8 | €106 | €324 | +€219 | +208% |
| Non-recurring operating charges | 66A | - | €1,700 | +€1,700 | |
| Gross operating margin | 9900 | €13,404 | €29,057 | +€15,653 | +117% |
| Operating profit (loss) | 9901 | €11,126 | €16,408 | +€5,282 | +47.5% |
| Financial income | 75/76B | €1 | €1,596 | +€1,595 | +177,276% |
| Recurring financial income | 75 | €1 | €1,596 | +€1,595 | +177,276% |
| Financial charges | 65/66B | €734 | €2,158 | +€1,424 | +194% |
| Recurring financial charges | 65 | €734 | €2,158 | +€1,424 | +194% |
| Profit (loss) for the period before taxes | 9903 | €10,393 | €15,847 | +€5,454 | +52.5% |
| Income taxes | 67/77 | €1,611 | €3,495 | +€1,884 | +117% |
| Profit (loss) for the period | 9904 | €8,782 | €12,352 | +€3,570 | +40.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,782 | €12,352 | +€3,570 | +40.7% |
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 25 October 2026 via checked.be.