MK 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.
MK DAKWERKEN
Largest movements
- Receivables within one year +€42,239
up €42,239 (+76.8%), from €55,001 to €97,240
of which Trade receivables: +€44,607
- Tangible fixed assets -€37,772
down €37,772 (-20.5%), from €184,127 to €146,356
of which Furniture and vehicles: -€26,540
- Stocks and contracts +€4,970
up €4,970 (+57.2%), from €8,683 to €13,653
- Cash +€3,574
up €3,574 (+38.7%), from €9,239 to €12,814
mainly Depreciation (+€40,017) and Short-term financial debts (+€38,320)
- Deferred charges and accrued income -€3,257
down €3,257 (-56.2%), from €5,799 to €2,542
- Short-term financial debts +€38,320
new in 2025: €38,320
- Debts after one year -€36,100
down €36,100 (-29.5%), from €122,353 to €86,253
- Trade debts +€23,327
up €23,327 (+214%), from €10,912 to €34,239
- Tax, wage and social debts -€5,990
down €5,990 (-56.4%), from €10,613 to €4,622
of which Remuneration and social security: -€3,474
- Current portion of long-term debt -€4,472
down €4,472 (-11.0%), from €40,572 to €36,100
- Staff costs +€7,021
up €7,021 (+13.1%), from €53,638 to €60,659
- Depreciation +€5,080
up €5,080 (+14.5%), from €34,937 to €40,017
- Gross operating margin +€1,401
up €1,401 (+1.3%), from €109,490 to €110,892
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 | €262,850 | €272,605 | +€9,755 | +3.7% |
| Fixed assets | 21/28 | €184,127 | €146,356 | -€37,772 | -20.5% |
| Tangible fixed assets | 22/27 | €184,127 | €146,356 | -€37,772 | -20.5% |
| Plant, machinery and equipment | 23 | €4,530 | €4,128 | -€402 | -8.9% |
| Furniture and vehicles | 24 | €90,851 | €64,311 | -€26,540 | -29.2% |
| Leasing and similar rights | 25 | €88,747 | €77,917 | -€10,830 | -12.2% |
| Current assets | 29/58 | €78,723 | €126,249 | +€47,527 | +60.4% |
| Stocks and contracts in progress | 3 | €8,683 | €13,653 | +€4,970 | +57.2% |
| Stocks | 30/36 | €8,683 | €13,653 | +€4,970 | +57.2% |
| Amounts receivable within one year | 40/41 | €55,001 | €97,240 | +€42,239 | +76.8% |
| Trade receivables | 40 | €47,895 | €92,502 | +€44,607 | +93.1% |
| Other amounts receivable | 41 | €7,106 | €4,738 | -€2,368 | -33.3% |
| Cash at bank and in hand | 54/58 | €9,239 | €12,814 | +€3,574 | +38.7% |
| Deferred charges and accrued income | 490/1 | €5,799 | €2,542 | -€3,257 | -56.2% |
| Total equity and liabilities | 10/49 | €262,850 | €272,605 | +€9,755 | +3.7% |
| Equity | 10/15 | €48,265 | €49,615 | +€1,351 | +2.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €42,065 | €43,415 | +€1,351 | +3.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €40,205 | €41,555 | +€1,351 | +3.4% |
| Amounts payable | 17/49 | €214,585 | €222,990 | +€8,404 | +3.9% |
| Amounts payable after more than one year | 17 | €122,353 | €86,253 | -€36,100 | -29.5% |
| Financial debts | 170/4 | €122,353 | €86,253 | -€36,100 | -29.5% |
| Amounts payable within one year | 42/48 | €85,555 | €133,889 | +€48,334 | +56.5% |
| Current portion of amounts payable after more than one year | 42 | €40,572 | €36,100 | -€4,472 | -11.0% |
| Financial debts | 43 | - | €38,320 | +€38,320 | |
| Credit institutions | 430/8 | - | €38,320 | +€38,320 | |
| Trade debts | 44 | €10,912 | €34,239 | +€23,327 | +214% |
| Suppliers | 440/4 | €10,912 | €34,239 | +€23,327 | +214% |
| Taxes, remuneration and social security | 45 | €10,613 | €4,622 | -€5,990 | -56.4% |
| Taxes | 450/3 | €2,727 | €211 | -€2,516 | -92.3% |
| Remuneration and social security | 454/9 | €7,886 | €4,411 | -€3,474 | -44.1% |
| Other amounts payable | 47/48 | €23,458 | €20,607 | -€2,851 | -12.2% |
| Accrued charges and deferred income | 492/3 | €6,678 | €2,848 | -€3,830 | -57.4% |
| Non-recurring operating income | 76A | €47,500 | - | -€47,500 | |
| Remuneration, social security and pensions | 62 | €53,638 | €60,659 | +€7,021 | +13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,937 | €40,017 | +€5,080 | +14.5% |
| Other operating charges | 640/8 | €1,866 | €1,581 | -€285 | -15.3% |
| Non-recurring operating charges | 66A | €17,334 | - | -€17,334 | |
| Gross operating margin | 9900 | €109,490 | €110,892 | +€1,401 | +1.3% |
| Operating profit (loss) | 9901 | €1,716 | €8,635 | +€6,920 | +403% |
| Financial income | 75/76B | €39 | €1 | -€38 | -96.8% |
| Recurring financial income | 75 | €39 | €1 | -€38 | -96.8% |
| Financial charges | 65/66B | €6,399 | €7,151 | +€752 | +11.7% |
| Recurring financial charges | 65 | €6,399 | €7,151 | +€752 | +11.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,644 | €1,486 | +€6,130 | |
| Income taxes | 67/77 | - | €135 | +€135 | |
| Profit (loss) for the period | 9904 | -€4,644 | €1,351 | +€5,995 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,644 | €1,351 | +€5,995 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.