KDC 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.
KDC DAKWERKEN
Largest movements
- Receivables within one year +€42,602
up €42,602 (+69.5%), from €61,290 to €103,892
of which Trade receivables: +€22,159
- Cash +€8,794
up €8,794 (+10.3%), from €85,190 to €93,984
mainly Net result for the year (+€26,907) and Trade debts (+€20,583)
- Tangible fixed assets +€4,382
up €4,382 (+9.1%), from €48,261 to €52,644
of which Furniture and vehicles: +€12,109
- Reserves +€26,907
up €26,907 (+23.2%), from €116,038 to €142,945
- Trade debts +€20,583
up €20,583 (+483%), from €4,263 to €24,846
- Other debts +€11,317
up €11,317 (+33.2%), from €34,074 to €45,391
- Debts after one year -€7,882
down €7,882 (-29.1%), from €27,110 to €19,228
- Advances received +€2,730
new in 2025: €2,730
- Gross operating margin -€118,767
down €118,767 (-69.9%), from €169,936 to €51,169
- Taxes -€25,344
down €25,344 (-77.3%), from €32,766 to €7,422
- Depreciation +€1,892
up €1,892 (+16.7%), from €11,339 to €13,231
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 | €194,741 | €250,658 | +€55,917 | +28.7% |
| Fixed assets | 21/28 | €48,261 | €52,644 | +€4,382 | +9.1% |
| Tangible fixed assets | 22/27 | €48,261 | €52,644 | +€4,382 | +9.1% |
| Plant, machinery and equipment | 23 | €39,317 | €31,591 | -€7,726 | -19.7% |
| Furniture and vehicles | 24 | €8,944 | €21,053 | +€12,109 | +135% |
| Current assets | 29/58 | €146,480 | €198,014 | +€51,535 | +35.2% |
| Amounts receivable within one year | 40/41 | €61,290 | €103,892 | +€42,602 | +69.5% |
| Trade receivables | 40 | €30,348 | €52,508 | +€22,159 | +73.0% |
| Other amounts receivable | 41 | €30,942 | €51,384 | +€20,442 | +66.1% |
| Cash at bank and in hand | 54/58 | €85,190 | €93,984 | +€8,794 | +10.3% |
| Deferred charges and accrued income | 490/1 | - | €139 | +€139 | |
| Total equity and liabilities | 10/49 | €194,741 | €250,658 | +€55,917 | +28.7% |
| Equity | 10/15 | €121,038 | €147,945 | +€26,907 | +22.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €116,038 | €142,945 | +€26,907 | +23.2% |
| Distributable reserves | 133 | €116,038 | €142,945 | +€26,907 | +23.2% |
| Amounts payable | 17/49 | €73,703 | €102,713 | +€29,010 | +39.4% |
| Amounts payable after more than one year | 17 | €27,110 | €19,228 | -€7,882 | -29.1% |
| Financial debts | 170/4 | €27,110 | €19,228 | -€7,882 | -29.1% |
| Amounts payable within one year | 42/48 | €46,593 | €83,486 | +€36,892 | +79.2% |
| Current portion of amounts payable after more than one year | 42 | €8,256 | €7,882 | -€374 | -4.5% |
| Trade debts | 44 | €4,263 | €24,846 | +€20,583 | +483% |
| Suppliers | 440/4 | €4,263 | €24,846 | +€20,583 | +483% |
| Advances received on contracts in progress | 46 | - | €2,730 | +€2,730 | |
| Taxes, remuneration and social security | 45 | - | €2,637 | +€2,637 | |
| Remuneration and social security | 454/9 | - | €2,637 | +€2,637 | |
| Other amounts payable | 47/48 | €34,074 | €45,391 | +€11,317 | +33.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,339 | €13,231 | +€1,892 | +16.7% |
| Other operating charges | 640/8 | €1,130 | €1,771 | +€641 | +56.7% |
| Gross operating margin | 9900 | €169,936 | €51,169 | -€118,767 | -69.9% |
| Operating profit (loss) | 9901 | €157,468 | €36,168 | -€121,300 | -77.0% |
| Financial income | 75/76B | €233 | €2 | -€232 | -99.3% |
| Recurring financial income | 75 | €233 | €2 | -€232 | -99.3% |
| Financial charges | 65/66B | €1,896 | €1,840 | -€56 | -3.0% |
| Recurring financial charges | 65 | €1,896 | €1,840 | -€56 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | €155,804 | €34,329 | -€121,475 | -78.0% |
| Income taxes | 67/77 | €32,766 | €7,422 | -€25,344 | -77.3% |
| Profit (loss) for the period | 9904 | €123,038 | €26,907 | -€96,131 | -78.1% |
| Profit (loss) for the period to be appropriated | 9905 | €123,038 | €26,907 | -€96,131 | -78.1% |
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 22 October 2026 via checked.be.