KM 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.
KM Dakwerken
Largest movements
- Receivables within one year +€50,736
up €50,736 (+188%), from €27,054 to €77,790
of which Trade receivables: +€37,079
- Deferred charges and accrued income -€30,000
no longer reported in 2025 (was €30,000)
- Cash -€27,640
down €27,640 (-59.6%), from €46,364 to €18,724
mainly Receivables within one year (-€50,736) and Stocks and contracts (-€27,500)
- Stocks and contracts +€27,500
new in 2025: €27,500
of which Contracts in progress: +€20,000
- Other debts +€24,904
up €24,904 (+4,325%), from €576 to €25,480
- Trade debts -€18,294
down €18,294 (-35.0%), from €52,216 to €33,922
- Tax, wage and social debts +€13,580
up €13,580 (+209%), from €6,484 to €20,064
of which Taxes: +€11,980
- Accrued charges and deferred income +€2,650
new in 2025: €2,650
- Profit (loss) carried forward -€2,243
new in 2025: -€2,243
- Gross operating margin -€58,837
down €58,837, from €58,193 to -€644
- Taxes -€18,464
no longer reported in 2025 (was €18,464)
- Financial charges +€889
up €889 (+3,680%), from €24 to €913
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 | €103,417 | €124,014 | +€20,596 | +19.9% |
| Current assets | 29/58 | €103,417 | €124,014 | +€20,596 | +19.9% |
| Stocks and contracts in progress | 3 | - | €27,500 | +€27,500 | |
| Stocks | 30/36 | - | €7,500 | +€7,500 | |
| Contracts in progress | 37 | - | €20,000 | +€20,000 | |
| Amounts receivable within one year | 40/41 | €27,054 | €77,790 | +€50,736 | +188% |
| Trade receivables | 40 | €27,054 | €64,133 | +€37,079 | +137% |
| Other amounts receivable | 41 | - | €13,657 | +€13,657 | |
| Cash at bank and in hand | 54/58 | €46,364 | €18,724 | -€27,640 | -59.6% |
| Deferred charges and accrued income | 490/1 | €30,000 | - | -€30,000 | |
| Total equity and liabilities | 10/49 | €103,417 | €124,014 | +€20,596 | +19.9% |
| Equity | 10/15 | €44,141 | €41,898 | -€2,243 | -5.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | - | -€5,000 | |
| Other | 1109/19 | €5,000 | - | -€5,000 | |
| Reserves | 13 | €39,141 | €39,141 | = | 0.0% |
| Distributable reserves | 133 | €39,141 | €39,141 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€2,243 | -€2,243 | |
| Amounts payable | 17/49 | €59,276 | €82,116 | +€22,839 | +38.5% |
| Amounts payable within one year | 42/48 | €59,276 | €79,466 | +€20,189 | +34.1% |
| Trade debts | 44 | €52,216 | €33,922 | -€18,294 | -35.0% |
| Suppliers | 440/4 | €52,216 | €33,922 | -€18,294 | -35.0% |
| Taxes, remuneration and social security | 45 | €6,484 | €20,064 | +€13,580 | +209% |
| Taxes | 450/3 | €6,484 | €18,464 | +€11,980 | +185% |
| Remuneration and social security | 454/9 | - | €1,600 | +€1,600 | |
| Other amounts payable | 47/48 | €576 | €25,480 | +€24,904 | +4,325% |
| Accrued charges and deferred income | 492/3 | - | €2,650 | +€2,650 | |
| Other operating charges | 640/8 | €563 | €713 | +€150 | +26.6% |
| Gross operating margin | 9900 | €58,193 | -€644 | -€58,837 | |
| Operating profit (loss) | 9901 | €57,630 | -€1,357 | -€58,987 | |
| Financial income | 75/76B | - | €28 | +€28 | |
| Recurring financial income | 75 | - | €28 | +€28 | |
| Financial charges | 65/66B | €24 | €913 | +€889 | +3,680% |
| Recurring financial charges | 65 | €24 | €913 | +€889 | +3,680% |
| Profit (loss) for the period before taxes | 9903 | €57,606 | -€2,243 | -€59,849 | |
| Income taxes | 67/77 | €18,464 | - | -€18,464 | |
| Profit (loss) for the period | 9904 | €39,141 | -€2,243 | -€41,384 | |
| Profit (loss) for the period to be appropriated | 9905 | €39,141 | -€2,243 | -€41,384 |
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 23 October 2026 via checked.be.