JS 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.
JS Dakwerken
Largest movements
- Tangible fixed assets -€6,380
down €6,380 (-28.4%), from €22,431 to €16,051
- Cash -€1,424
down €1,424 (-26.0%), from €5,466 to €4,043
mainly Debts after one year (-€4,050) and Other debts (-€2,800)
- Receivables within one year +€1,074
up €1,074 (+27.1%), from €3,961 to €5,035
of which Trade receivables: +€1,360
- Debts after one year -€4,050
down €4,050 (-37.3%), from €10,864 to €6,814
- Other debts -€2,800
down €2,800 (-39.8%), from €7,043 to €4,243
- Reserves +€607
up €607 (+12.0%), from €5,071 to €5,678
- Trade debts -€379
down €379 (-59.5%), from €637 to €258
- Gross operating margin +€871
up €871 (+10.7%), from €8,143 to €9,014
- Taxes +€212
up €212 (+144%), from €147 to €359
- Other operating charges -€107
down €107 (-57.5%), from €186 to €79
- Financial charges -€93
down €93 (-10.5%), from €882 to €789
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 | €32,161 | €25,449 | -€6,712 | -20.9% |
| Fixed assets | 21/28 | €22,431 | €16,051 | -€6,380 | -28.4% |
| Tangible fixed assets | 22/27 | €22,431 | €16,051 | -€6,380 | -28.4% |
| Furniture and vehicles | 24 | €22,431 | €16,051 | -€6,380 | -28.4% |
| Current assets | 29/58 | €9,730 | €9,398 | -€332 | -3.4% |
| Amounts receivable within one year | 40/41 | €3,961 | €5,035 | +€1,074 | +27.1% |
| Trade receivables | 40 | €3,100 | €4,460 | +€1,360 | +43.9% |
| Other amounts receivable | 41 | €861 | €575 | -€286 | -33.2% |
| Cash at bank and in hand | 54/58 | €5,466 | €4,043 | -€1,424 | -26.0% |
| Deferred charges and accrued income | 490/1 | €303 | €320 | +€17 | +5.7% |
| Total equity and liabilities | 10/49 | €32,161 | €25,449 | -€6,712 | -20.9% |
| Equity | 10/15 | €8,071 | €8,678 | +€607 | +7.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €5,071 | €5,678 | +€607 | +12.0% |
| Distributable reserves | 133 | €5,071 | €5,678 | +€607 | +12.0% |
| Amounts payable | 17/49 | €24,090 | €16,771 | -€7,319 | -30.4% |
| Amounts payable after more than one year | 17 | €10,864 | €6,814 | -€4,050 | -37.3% |
| Financial debts | 170/4 | €10,864 | €6,814 | -€4,050 | -37.3% |
| Amounts payable within one year | 42/48 | €13,226 | €9,957 | -€3,269 | -24.7% |
| Current portion of amounts payable after more than one year | 42 | €3,864 | €4,050 | +€186 | +4.8% |
| Trade debts | 44 | €637 | €258 | -€379 | -59.5% |
| Suppliers | 440/4 | €637 | €258 | -€379 | -59.5% |
| Taxes, remuneration and social security | 45 | €1,683 | €1,406 | -€277 | -16.4% |
| Taxes | 450/3 | €1,683 | €1,406 | -€277 | -16.4% |
| Other amounts payable | 47/48 | €7,043 | €4,243 | -€2,800 | -39.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,375 | €6,380 | +€5 | +0.1% |
| Other operating charges | 640/8 | €186 | €79 | -€107 | -57.5% |
| Gross operating margin | 9900 | €8,143 | €9,014 | +€871 | +10.7% |
| Operating profit (loss) | 9901 | €1,582 | €2,555 | +€973 | +61.5% |
| Financial charges | 65/66B | €882 | €789 | -€93 | -10.5% |
| Recurring financial charges | 65 | €882 | €789 | -€93 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €700 | €1,766 | +€1,066 | +152% |
| Income taxes | 67/77 | €147 | €359 | +€212 | +144% |
| Profit (loss) for the period | 9904 | €552 | €1,407 | +€854 | +155% |
| Profit (loss) for the period to be appropriated | 9905 | €552 | €1,407 | +€854 | +155% |
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 15 October 2026 via checked.be.