JM Dak: what changed
What changed
JM Dak
NACE 43.410, Roofing work
filed annual accounts (NBB)
Net result for the year
€682
2024 · €35,520-€34,839
Equity
€99,228
2024 · €98,546+€682
Cash
€15,277
2024 · €13,693+€1,585
Balance sheet total
€215,217
2024 · €209,784+€5,433
Largest movements
Assets
- Stocks and contracts +€62,164
up €62,164 (+1,632%), from €3,810 to €65,974
- Receivables within one year -€24,397
down €24,397 (-32.6%), from €74,800 to €50,403
of which Trade receivables: -€38,208
- Tangible fixed assets -€22,931
down €22,931 (-22.0%), from €104,215 to €81,284
of which Plant, machinery and equipment: -€15,049
- Current investments -€9,952
down €9,952 (-94.7%), from €10,512 to €560
Equity and liabilities
- Trade debts +€31,051
up €31,051 (+1,044%), from €2,975 to €34,026
- Debts after one year -€29,922
down €29,922 (-48.1%), from €62,150 to €32,228
- Current portion of long-term debt +€3,283
up €3,283 (+11.3%), from €28,972 to €32,256
Income statement
- Gross operating margin -€49,241
down €49,241 (-55.8%), from €88,242 to €39,000
- Taxes -€13,271
down €13,271 (-93.9%), from €14,132 to €861
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.
Result 2024
€35,520
Gross operating margin
-€49,241
Depreciation
+€434
Other operating charges
-€2
Financial charges
+€699
Taxes
+€13,271
Result 2025
€682
raises the resultlowers the result
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.
From operations
+€29,366
Investment
-€1,142
Financing
-€26,639
Cash 2024
€13,693
From operations (derived)
+€29,366
Net result for the year
+€682
Depreciation
+€34,025
Stocks and contracts
-€62,164
Receivables within one year
+€24,397
Deferred charges and accrued income
+€1,036
Trade debts
+€31,051
Accrued charges and deferred income
+€339
Investment (derived)
-€1,142
Investment in fixed assets (net)
-€11,094
Current investments
+€9,952
Financing
-€26,639
Debts after one year
-€29,922
Current portion of long-term debt
+€3,283
Cash 2025
€15,277
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €209,784 | €215,217 | +€5,433 | +2.6% |
| Fixed assets | 21/28 | €104,215 | €81,284 | -€22,931 | -22.0% |
| Tangible fixed assets | 22/27 | €104,215 | €81,284 | -€22,931 | -22.0% |
| Plant, machinery and equipment | 23 | €33,804 | €18,755 | -€15,049 | -44.5% |
| Furniture and vehicles | 24 | €70,411 | €62,528 | -€7,882 | -11.2% |
| Current assets | 29/58 | €105,569 | €133,933 | +€28,363 | +26.9% |
| Stocks and contracts in progress | 3 | €3,810 | €65,974 | +€62,164 | +1,632% |
| Stocks | 30/36 | €3,810 | €65,974 | +€62,164 | +1,632% |
| Amounts receivable within one year | 40/41 | €74,800 | €50,403 | -€24,397 | -32.6% |
| Trade receivables | 40 | €57,371 | €19,163 | -€38,208 | -66.6% |
| Other amounts receivable | 41 | €17,429 | €31,240 | +€13,811 | +79.2% |
| Current investments | 50/53 | €10,512 | €560 | -€9,952 | -94.7% |
| Cash at bank and in hand | 54/58 | €13,693 | €15,277 | +€1,585 | +11.6% |
| Deferred charges and accrued income | 490/1 | €2,754 | €1,718 | -€1,036 | -37.6% |
| Total equity and liabilities | 10/49 | €209,784 | €215,217 | +€5,433 | +2.6% |
| Equity | 10/15 | €98,546 | €99,228 | +€682 | +0.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,046 | €96,728 | +€682 | +0.7% |
| Amounts payable | 17/49 | €111,238 | €115,989 | +€4,751 | +4.3% |
| Amounts payable after more than one year | 17 | €62,150 | €32,228 | -€29,922 | -48.1% |
| Financial debts | 170/4 | €62,150 | €32,228 | -€29,922 | -48.1% |
| Amounts payable within one year | 42/48 | €49,088 | €83,422 | +€34,334 | +69.9% |
| Current portion of amounts payable after more than one year | 42 | €28,972 | €32,256 | +€3,283 | +11.3% |
| Trade debts | 44 | €2,975 | €34,026 | +€31,051 | +1,044% |
| Suppliers | 440/4 | €2,975 | €34,026 | +€31,051 | +1,044% |
| Taxes, remuneration and social security | 45 | €17,141 | €17,141 | = | 0.0% |
| Taxes | 450/3 | €17,141 | €17,141 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €339 | +€339 | |
| Non-recurring operating income | 76A | €7,484 | - | -€7,484 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,459 | €34,025 | -€434 | -1.3% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €88,242 | €39,000 | -€49,241 | -55.8% |
| Operating profit (loss) | 9901 | €53,664 | €4,856 | -€48,809 | -91.0% |
| Financial charges | 65/66B | €4,012 | €3,313 | -€699 | -17.4% |
| Recurring financial charges | 65 | €4,012 | €3,313 | -€699 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €49,652 | €1,542 | -€48,110 | -96.9% |
| Income taxes | 67/77 | €14,132 | €861 | -€13,271 | -93.9% |
| Profit (loss) for the period | 9904 | €35,520 | €682 | -€34,839 | -98.1% |
| Profit (loss) for the period to be appropriated | 9905 | €35,520 | €682 | -€34,839 | -98.1% |
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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 7 November 2026 via checked.be.