V & V 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.
V & V DAKWERKEN
Largest movements
- Tangible fixed assets -€12,159
down €12,159 (-88.7%), from €13,708 to €1,549
of which Leasing and similar rights: -€11,358
- Cash -€1,409
down €1,409 (-100%), from €1,409 to €0
mainly Net result for the year (-€9,488) and Current portion of long-term debt (-€4,904)
- Receivables within one year +€981
up €981 (+79.0%), from €1,241 to €2,222
of which Trade receivables: +€542
- Profit (loss) carried forward -€9,488
down €9,488 (-34.2%), from -€27,756 to -€37,244
- Short-term financial debts +€7,221
up €7,221, from €0 to €7,221
- Current portion of long-term debt -€4,904
down €4,904 (-100%), from €4,904 to €0
- Debts after one year -€4,755
down €4,755 (-100%), from €4,755 to €0
of which Financial debts: -€4,755
- Trade debts -€409
down €409 (-35.3%), from €1,160 to €751
- Depreciation -€4,151
down €4,151 (-83.8%), from €4,952 to €801
- Financial charges -€976
down €976 (-54.4%), from €1,792 to €816
- Other operating charges -€880
down €880 (-55.3%), from €1,592 to €712
- Gross operating margin +€519
up €519 (+6.7%), from -€7,749 to -€7,230
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 | €17,863 | €5,313 | -€12,549 | -70.3% |
| Fixed assets | 21/28 | €13,708 | €1,549 | -€12,159 | -88.7% |
| Tangible fixed assets | 22/27 | €13,708 | €1,549 | -€12,159 | -88.7% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €2,058 | €1,300 | -€758 | -36.8% |
| Furniture and vehicles | 24 | €292 | €249 | -€43 | -14.6% |
| Leasing and similar rights | 25 | €11,358 | €0 | -€11,358 | -100% |
| Current assets | 29/58 | €4,155 | €3,764 | -€391 | -9.4% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €1,241 | €2,222 | +€981 | +79.0% |
| Trade receivables | 40 | €0 | €542 | +€542 | |
| Other amounts receivable | 41 | €1,241 | €1,681 | +€439 | +35.4% |
| Cash at bank and in hand | 54/58 | €1,409 | €0 | -€1,409 | -100% |
| Deferred charges and accrued income | 490/1 | €1,505 | €1,542 | +€37 | +2.5% |
| Total equity and liabilities | 10/49 | €17,863 | €5,313 | -€12,549 | -70.3% |
| Equity | 10/15 | €6,830 | -€2,658 | -€9,488 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €28,386 | €28,386 | = | 0.0% |
| Distributable reserves | 133 | €28,386 | €28,386 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,756 | -€37,244 | -€9,488 | -34.2% |
| Amounts payable | 17/49 | €11,033 | €7,971 | -€3,061 | -27.7% |
| Amounts payable after more than one year | 17 | €4,755 | €0 | -€4,755 | -100% |
| Financial debts | 170/4 | €4,755 | €0 | -€4,755 | -100% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €6,278 | €7,971 | +€1,693 | +27.0% |
| Current portion of amounts payable after more than one year | 42 | €4,904 | €0 | -€4,904 | -100% |
| Financial debts | 43 | €0 | €7,221 | +€7,221 | |
| Credit institutions | 430/8 | €0 | €7,221 | +€7,221 | |
| Trade debts | 44 | €1,160 | €751 | -€409 | -35.3% |
| Suppliers | 440/4 | €1,160 | €751 | -€409 | -35.3% |
| Taxes, remuneration and social security | 45 | €214 | €0 | -€214 | -100% |
| Taxes | 450/3 | €214 | €0 | -€214 | -100% |
| Non-recurring operating income | 76A | €1,396 | €3,382 | +€1,986 | +142% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,952 | €801 | -€4,151 | -83.8% |
| Other operating charges | 640/8 | €1,592 | €712 | -€880 | -55.3% |
| Gross operating margin | 9900 | -€7,749 | -€7,230 | +€519 | +6.7% |
| Operating profit (loss) | 9901 | -€14,293 | -€8,742 | +€5,551 | +38.8% |
| Financial income | 75/76B | €70 | €71 | +€1 | +1.3% |
| Recurring financial income | 75 | €70 | €71 | +€1 | +1.3% |
| Financial charges | 65/66B | €1,792 | €816 | -€976 | -54.4% |
| Recurring financial charges | 65 | €1,792 | €816 | -€976 | -54.4% |
| Profit (loss) for the period before taxes | 9903 | -€16,015 | -€9,488 | +€6,527 | +40.8% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€16,015 | -€9,488 | +€6,527 | +40.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,015 | -€9,488 | +€6,527 | +40.8% |
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 30 October 2026 via checked.be.