VAN OTTEN 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.
VAN OTTEN DAKWERKEN
Largest movements
- Current investments +€300,000
new in 2025: €300,000
- Cash -€254,773
down €254,773 (-38.3%), from €664,501 to €409,728
mainly Current investments (-€300,000) and Debts after one year (-€27,833)
- Tangible fixed assets -€47,982
down €47,982 (-7.1%), from €678,009 to €630,027
- Receivables within one year +€25,411
up €25,411 (+127%), from €20,046 to €45,457
of which Trade receivables: +€25,182
- Stocks and contracts -€24,256
down €24,256 (-24.1%), from €100,750 to €76,494
of which Contracts in progress: -€22,706
- Reserves +€40,519
up €40,519 (+5.3%), from €767,323 to €807,843
- Debts after one year -€27,833
down €27,833 (-6.8%), from €409,956 to €382,123
- Gross operating margin -€126,431
down €126,431 (-26.4%), from €478,193 to €351,762
- Taxes -€26,353
down €26,353 (-63.0%), from €41,825 to €15,472
- Staff costs -€25,814
down €25,814 (-11.3%), from €228,675 to €202,860
- Depreciation -€9,911
down €9,911 (-13.4%), from €73,836 to €63,925
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 | €1,472,001 | €1,484,956 | +€12,955 | +0.9% |
| Fixed assets | 21/28 | €678,419 | €630,437 | -€47,982 | -7.1% |
| Tangible fixed assets | 22/27 | €678,009 | €630,027 | -€47,982 | -7.1% |
| Land and buildings | 22 | €608,066 | €586,587 | -€21,479 | -3.5% |
| Plant, machinery and equipment | 23 | €15,556 | €9,558 | -€5,998 | -38.6% |
| Furniture and vehicles | 24 | €54,387 | €33,882 | -€20,505 | -37.7% |
| Financial fixed assets | 28 | €410 | €410 | = | 0.0% |
| Current assets | 29/58 | €793,582 | €854,519 | +€60,937 | +7.7% |
| Stocks and contracts in progress | 3 | €100,750 | €76,494 | -€24,256 | -24.1% |
| Stocks | 30/36 | €53,250 | €51,700 | -€1,550 | -2.9% |
| Contracts in progress | 37 | €47,500 | €24,794 | -€22,706 | -47.8% |
| Amounts receivable within one year | 40/41 | €20,046 | €45,457 | +€25,411 | +127% |
| Trade receivables | 40 | €1,666 | €26,849 | +€25,182 | +1,511% |
| Other amounts receivable | 41 | €18,380 | €18,609 | +€229 | +1.2% |
| Current investments | 50/53 | - | €300,000 | +€300,000 | |
| Cash at bank and in hand | 54/58 | €664,501 | €409,728 | -€254,773 | -38.3% |
| Deferred charges and accrued income | 490/1 | €8,286 | €22,840 | +€14,554 | +176% |
| Total equity and liabilities | 10/49 | €1,472,001 | €1,484,956 | +€12,955 | +0.9% |
| Equity | 10/15 | €785,923 | €826,443 | +€40,519 | +5.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €767,323 | €807,843 | +€40,519 | +5.3% |
| Distributable reserves | 133 | €767,323 | €807,843 | +€40,519 | +5.3% |
| Amounts payable | 17/49 | €686,078 | €658,513 | -€27,564 | -4.0% |
| Amounts payable after more than one year | 17 | €409,956 | €382,123 | -€27,833 | -6.8% |
| Financial debts | 170/4 | €409,956 | €382,123 | -€27,833 | -6.8% |
| Amounts payable within one year | 42/48 | €276,122 | €276,390 | +€269 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €29,667 | €27,833 | -€1,833 | -6.2% |
| Trade debts | 44 | €2,337 | €8,938 | +€6,601 | +282% |
| Suppliers | 440/4 | €2,337 | €8,938 | +€6,601 | +282% |
| Taxes, remuneration and social security | 45 | €25,576 | €22,444 | -€3,132 | -12.2% |
| Taxes | 450/3 | €8,200 | €4,393 | -€3,807 | -46.4% |
| Remuneration and social security | 454/9 | €17,375 | €18,051 | +€675 | +3.9% |
| Other amounts payable | 47/48 | €218,542 | €217,175 | -€1,367 | -0.6% |
| Remuneration, social security and pensions | 62 | €228,675 | €202,860 | -€25,814 | -11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,836 | €63,925 | -€9,911 | -13.4% |
| Other operating charges | 640/8 | €5,346 | €5,463 | +€117 | +2.2% |
| Gross operating margin | 9900 | €478,193 | €351,762 | -€126,431 | -26.4% |
| Operating profit (loss) | 9901 | €170,336 | €79,513 | -€90,823 | -53.3% |
| Financial income | 75/76B | €4,401 | €4,136 | -€265 | -6.0% |
| Recurring financial income | 75 | €4,401 | €4,136 | -€265 | -6.0% |
| Financial charges | 65/66B | €30,909 | €27,658 | -€3,251 | -10.5% |
| Recurring financial charges | 65 | €30,909 | €27,658 | -€3,251 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €143,828 | €55,991 | -€87,837 | -61.1% |
| Income taxes | 67/77 | €41,825 | €15,472 | -€26,353 | -63.0% |
| Profit (loss) for the period | 9904 | €102,003 | €40,519 | -€61,483 | -60.3% |
| Profit (loss) for the period to be appropriated | 9905 | €102,003 | €40,519 | -€61,483 | -60.3% |
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 18 October 2026 via checked.be.