C&B DAK CONSTRUCT: 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.
C&B DAK CONSTRUCT
Largest movements
- Receivables within one year +€12,352
up €12,352 (+150%), from €8,242 to €20,593
of which Trade receivables: +€12,151
- Deferred charges and accrued income +€11,200
new in 2025: €11,200
- Cash -€5,375
down €5,375 (-24.8%), from €21,647 to €16,272
mainly Receivables within one year (-€12,352) and Deferred charges and accrued income (-€11,200)
- Trade debts +€10,002
up €10,002 (+6,888%), from €145 to €10,147
- Profit (loss) carried forward +€6,540
up €6,540 (+30.6%), from €21,395 to €27,935
- Tax, wage and social debts +€1,635
up €1,635 (+30.6%), from €5,349 to €6,984
- Gross operating margin -€18,803
down €18,803 (-70.0%), from €26,860 to €8,057
- Taxes -€3,714
down €3,714 (-69.4%), from €5,349 to €1,635
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 | €29,889 | €48,066 | +€18,177 | +60.8% |
| Current assets | 29/58 | €29,889 | €48,066 | +€18,177 | +60.8% |
| Amounts receivable within one year | 40/41 | €8,242 | €20,593 | +€12,352 | +150% |
| Trade receivables | 40 | €5,029 | €17,180 | +€12,151 | +242% |
| Other amounts receivable | 41 | €3,213 | €3,414 | +€201 | +6.2% |
| Cash at bank and in hand | 54/58 | €21,647 | €16,272 | -€5,375 | -24.8% |
| Deferred charges and accrued income | 490/1 | - | €11,200 | +€11,200 | |
| Total equity and liabilities | 10/49 | €29,889 | €48,066 | +€18,177 | +60.8% |
| Equity | 10/15 | €24,395 | €30,935 | +€6,540 | +26.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,395 | €27,935 | +€6,540 | +30.6% |
| Amounts payable | 17/49 | €5,494 | €17,131 | +€11,637 | +212% |
| Amounts payable within one year | 42/48 | €5,494 | €17,131 | +€11,637 | +212% |
| Trade debts | 44 | €145 | €10,147 | +€10,002 | +6,888% |
| Suppliers | 440/4 | €145 | €10,147 | +€10,002 | +6,888% |
| Taxes, remuneration and social security | 45 | €5,349 | €6,984 | +€1,635 | +30.6% |
| Taxes | 450/3 | €5,349 | €6,984 | +€1,635 | +30.6% |
| Remuneration, social security and pensions | 62 | €60 | €0 | -€60 | -100% |
| Gross operating margin | 9900 | €26,860 | €8,057 | -€18,803 | -70.0% |
| Operating profit (loss) | 9901 | €26,800 | €8,057 | -€18,743 | -69.9% |
| Financial income | 75/76B | - | €188 | +€188 | |
| Recurring financial income | 75 | - | €188 | +€188 | |
| Financial charges | 65/66B | €56 | €70 | +€14 | +25.2% |
| Recurring financial charges | 65 | €56 | €70 | +€14 | +25.2% |
| Profit (loss) for the period before taxes | 9903 | €26,744 | €8,175 | -€18,569 | -69.4% |
| Income taxes | 67/77 | €5,349 | €1,635 | -€3,714 | -69.4% |
| Profit (loss) for the period | 9904 | €21,395 | €6,540 | -€14,855 | -69.4% |
| Profit (loss) for the period to be appropriated | 9905 | €21,395 | €6,540 | -€14,855 | -69.4% |
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 13 October 2026 via checked.be.