VBA DAKWERKEN: what changed
VBA DAKWERKEN
Largest movements
- Receivables within one year +€24,337
up €24,337 (+51.7%), from €47,069 to €71,406
of which Trade receivables: +€41,229
- Tangible fixed assets -€18,001
down €18,001 (-26.0%), from €69,268 to €51,268
of which Furniture and vehicles: -€16,260
- Cash +€10,940
new in 2025: €10,940
mainly Net result for the year (+€40,815) and Depreciation (+€20,596)
- Profit (loss) carried forward +€40,815
up €40,815 (+110%), from €37,212 to €78,027
- Other debts -€18,917
no longer reported in 2025 (was €18,917)
- Tax, wage and social debts +€4,350
up €4,350 (+47.1%), from €9,243 to €13,593
- Trade debts -€3,472
down €3,472 (-8.5%), from €40,651 to €37,179
- Current portion of long-term debt -€2,353
down €2,353 (-57.2%), from €4,114 to €1,762
- Gross operating margin +€38,086
up €38,086 (+64.2%), from €59,324 to €97,410
- Write-downs +€21,860
new in 2025: €21,860
- Other operating charges -€11,561
down €11,561 (-84.1%), from €13,748 to €2,187
- Taxes +€4,985
up €4,985 (+92.9%), from €5,365 to €10,350
- Depreciation +€3,582
up €3,582 (+21.1%), from €17,014 to €20,596
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 | €117,064 | €135,560 | +€18,496 | +15.8% |
| Fixed assets | 21/28 | €69,268 | €51,268 | -€18,001 | -26.0% |
| Tangible fixed assets | 22/27 | €69,268 | €51,268 | -€18,001 | -26.0% |
| Plant, machinery and equipment | 23 | €4,630 | €2,889 | -€1,741 | -37.6% |
| Furniture and vehicles | 24 | €64,638 | €48,378 | -€16,260 | -25.2% |
| Current assets | 29/58 | €47,795 | €84,293 | +€36,497 | +76.4% |
| Amounts receivable within one year | 40/41 | €47,069 | €71,406 | +€24,337 | +51.7% |
| Trade receivables | 40 | €14,299 | €55,528 | +€41,229 | +288% |
| Other amounts receivable | 41 | €32,770 | €15,878 | -€16,892 | -51.5% |
| Cash at bank and in hand | 54/58 | - | €10,940 | +€10,940 | |
| Deferred charges and accrued income | 490/1 | €727 | €1,946 | +€1,220 | +168% |
| Total equity and liabilities | 10/49 | €117,064 | €135,560 | +€18,496 | +15.8% |
| Equity | 10/15 | €42,212 | €83,027 | +€40,815 | +96.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,212 | €78,027 | +€40,815 | +110% |
| Amounts payable | 17/49 | €74,852 | €52,533 | -€22,319 | -29.8% |
| Amounts payable after more than one year | 17 | €1,762 | - | -€1,762 | |
| Financial debts | 170/4 | €1,762 | - | -€1,762 | |
| Amounts payable within one year | 42/48 | €73,090 | €52,533 | -€20,557 | -28.1% |
| Current portion of amounts payable after more than one year | 42 | €4,114 | €1,762 | -€2,353 | -57.2% |
| Financial debts | 43 | €165 | - | -€165 | |
| Credit institutions | 430/8 | €165 | - | -€165 | |
| Trade debts | 44 | €40,651 | €37,179 | -€3,472 | -8.5% |
| Suppliers | 440/4 | €40,651 | €37,179 | -€3,472 | -8.5% |
| Taxes, remuneration and social security | 45 | €9,243 | €13,593 | +€4,350 | +47.1% |
| Taxes | 450/3 | €9,243 | €13,593 | +€4,350 | +47.1% |
| Other amounts payable | 47/48 | €18,917 | - | -€18,917 | |
| Remuneration, social security and pensions | 62 | €589 | €730 | +€141 | +23.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,014 | €20,596 | +€3,582 | +21.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €21,860 | +€21,860 | |
| Other operating charges | 640/8 | €13,748 | €2,187 | -€11,561 | -84.1% |
| Gross operating margin | 9900 | €59,324 | €97,410 | +€38,086 | +64.2% |
| Operating profit (loss) | 9901 | €27,972 | €52,037 | +€24,065 | +86.0% |
| Financial income | 75/76B | - | €328 | +€328 | |
| Recurring financial income | 75 | - | €328 | +€328 | |
| Financial charges | 65/66B | €735 | €1,201 | +€466 | +63.4% |
| Recurring financial charges | 65 | €735 | €1,201 | +€466 | +63.4% |
| Profit (loss) for the period before taxes | 9903 | €27,237 | €51,165 | +€23,928 | +87.8% |
| Income taxes | 67/77 | €5,365 | €10,350 | +€4,985 | +92.9% |
| Profit (loss) for the period | 9904 | €21,872 | €40,815 | +€18,943 | +86.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,872 | €40,815 | +€18,943 | +86.6% |
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 2 November 2026 via checked.be.