KV DAKWERKEN: what changed
KV DAKWERKEN
Largest movements
- Tangible fixed assets +€120,333
up €120,333 (+38.9%), from €309,443 to €429,776
of which Furniture and vehicles: +€144,660
- Cash -€44,480
down €44,480 (-77.1%), from €57,657 to €13,177
mainly Investment in fixed assets (net) (-€150,247) and Other debts (-€40,000)
- Receivables within one year +€32,562
up €32,562 (+1,420%), from €2,293 to €34,855
of which Other amounts receivable: +€32,334
- Debts after one year +€74,333
up €74,333 (+40.0%), from €185,857 to €260,190
- Reserves +€59,150
up €59,150 (+111%), from €53,389 to €112,539
- Other debts -€40,000
down €40,000 (-42.3%), from €94,513 to €54,513
- Trade debts +€10,619
up €10,619 (+998%), from €1,064 to €11,683
- Gross operating margin +€17,705
up €17,705 (+14.3%), from €124,091 to €141,796
- Depreciation -€12,427
down €12,427 (-29.3%), from €42,341 to €29,914
- Other operating charges -€2,974
down €2,974 (-69.3%), from €4,294 to €1,320
- Taxes -€2,779
down €2,779 (-20.9%), from €13,291 to €10,512
- Financial charges +€2,439
up €2,439 (+20.9%), from €11,653 to €14,092
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €372,992 | €482,758 | +€109,766 | +29.4% |
| Fixed assets | 21/28 | €309,443 | €429,776 | +€120,333 | +38.9% |
| Tangible fixed assets | 22/27 | €309,443 | €429,776 | +€120,333 | +38.9% |
| Land and buildings | 22 | €226,067 | €214,971 | -€11,096 | -4.9% |
| Plant, machinery and equipment | 23 | €16,611 | €16,868 | +€257 | +1.5% |
| Furniture and vehicles | 24 | €53,278 | €197,938 | +€144,660 | +272% |
| Leasing and similar rights | 25 | €13,487 | €0 | -€13,487 | -100% |
| Current assets | 29/58 | €63,550 | €52,983 | -€10,567 | -16.6% |
| Amounts receivable within one year | 40/41 | €2,293 | €34,855 | +€32,562 | +1,420% |
| Trade receivables | 40 | €1,301 | €1,529 | +€228 | +17.5% |
| Other amounts receivable | 41 | €992 | €33,326 | +€32,334 | +3,260% |
| Cash at bank and in hand | 54/58 | €57,657 | €13,177 | -€44,480 | -77.1% |
| Deferred charges and accrued income | 490/1 | €3,599 | €4,950 | +€1,351 | +37.5% |
| Total equity and liabilities | 10/49 | €372,992 | €482,758 | +€109,766 | +29.4% |
| Equity | 10/15 | €56,389 | €115,539 | +€59,150 | +105% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €53,389 | €112,539 | +€59,150 | +111% |
| Distributable reserves | 133 | €53,389 | €112,539 | +€59,150 | +111% |
| Amounts payable | 17/49 | €316,603 | €367,219 | +€50,616 | +16.0% |
| Amounts payable after more than one year | 17 | €185,857 | €260,190 | +€74,333 | +40.0% |
| Financial debts | 170/4 | €185,857 | €260,190 | +€74,333 | +40.0% |
| Amounts payable within one year | 42/48 | €130,609 | €104,027 | -€26,582 | -20.4% |
| Current portion of amounts payable after more than one year | 42 | €21,742 | €24,962 | +€3,220 | +14.8% |
| Trade debts | 44 | €1,064 | €11,683 | +€10,619 | +998% |
| Suppliers | 440/4 | €1,064 | €11,683 | +€10,619 | +998% |
| Taxes, remuneration and social security | 45 | €13,291 | €12,870 | -€421 | -3.2% |
| Taxes | 450/3 | €13,291 | €11,670 | -€1,621 | -12.2% |
| Remuneration and social security | 454/9 | - | €1,200 | +€1,200 | |
| Other amounts payable | 47/48 | €94,513 | €54,513 | -€40,000 | -42.3% |
| Accrued charges and deferred income | 492/3 | €137 | €3,002 | +€2,865 | +2,095% |
| Non-recurring operating income | 76A | - | €5,363 | +€5,363 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,341 | €29,914 | -€12,427 | -29.3% |
| Other operating charges | 640/8 | €4,294 | €1,320 | -€2,974 | -69.3% |
| Non-recurring operating charges | 66A | - | €27,951 | +€27,951 | |
| Gross operating margin | 9900 | €124,091 | €141,796 | +€17,705 | +14.3% |
| Operating profit (loss) | 9901 | €77,456 | €82,611 | +€5,154 | +6.7% |
| Financial income | 75/76B | €877 | €1,143 | +€266 | +30.4% |
| Recurring financial income | 75 | €877 | €1,143 | +€266 | +30.4% |
| Financial charges | 65/66B | €11,653 | €14,092 | +€2,439 | +20.9% |
| Recurring financial charges | 65 | €11,653 | €14,092 | +€2,439 | +20.9% |
| Profit (loss) for the period before taxes | 9903 | €66,680 | €69,662 | +€2,982 | +4.5% |
| Income taxes | 67/77 | €13,291 | €10,512 | -€2,779 | -20.9% |
| Profit (loss) for the period | 9904 | €53,389 | €59,150 | +€5,760 | +10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €53,389 | €59,150 | +€5,760 | +10.8% |
Next steps
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 8 November 2026 via checked.be.