C.L.C. DETHIER CONSTRUCTIONS: 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.L.C. DETHIER CONSTRUCTIONS
Largest movements
- Receivables within one year -€17,559
down €17,559 (-11.5%), from €153,287 to €135,728
of which Other amounts receivable: -€11,274
- Tangible fixed assets -€7,722
down €7,722 (-54.6%), from €14,141 to €6,419
of which Plant, machinery and equipment: -€5,424
- Cash +€6,702
up €6,702 (+8.2%), from €81,571 to €88,273
mainly Trade debts (+€55,920) and Receivables within one year (+€17,559)
- Financial fixed assets +€4,566
up €4,566 (+961%), from €475 to €5,041
- Deferred charges and accrued income +€3,750
up €3,750 (+86.0%), from €4,358 to €8,109
- Trade debts +€55,920
up €55,920 (+93.6%), from €59,768 to €115,688
- Profit (loss) carried forward -€37,802
down €37,802 (-44.6%), from €84,747 to €46,945
- Tax, wage and social debts -€22,296
down €22,296 (-46.7%), from €47,717 to €25,421
of which Remuneration and social security: -€12,458
- Provisions -€4,458
down €4,458 (-33.3%), from €13,373 to €8,915
- Gross operating margin -€37,505
down €37,505 (-12.9%), from €290,508 to €253,003
- Staff costs +€33,463
up €33,463 (+13.6%), from €245,713 to €279,176
- Taxes -€9,869
down €9,869 (-97.9%), from €10,079 to €210
- Depreciation -€4,733
down €4,733 (-51.8%), from €9,134 to €4,401
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 | €254,707 | €244,364 | -€10,342 | -4.1% |
| Fixed assets | 21/28 | €15,491 | €12,255 | -€3,236 | -20.9% |
| Intangible fixed assets | 21 | €875 | €795 | -€80 | -9.1% |
| Tangible fixed assets | 22/27 | €14,141 | €6,419 | -€7,722 | -54.6% |
| Plant, machinery and equipment | 23 | €10,816 | €5,392 | -€5,424 | -50.1% |
| Furniture and vehicles | 24 | €3,325 | €1,027 | -€2,298 | -69.1% |
| Financial fixed assets | 28 | €475 | €5,041 | +€4,566 | +961% |
| Current assets | 29/58 | €239,216 | €232,110 | -€7,107 | -3.0% |
| Amounts receivable within one year | 40/41 | €153,287 | €135,728 | -€17,559 | -11.5% |
| Trade receivables | 40 | €138,047 | €131,761 | -€6,285 | -4.6% |
| Other amounts receivable | 41 | €15,241 | €3,967 | -€11,274 | -74.0% |
| Cash at bank and in hand | 54/58 | €81,571 | €88,273 | +€6,702 | +8.2% |
| Deferred charges and accrued income | 490/1 | €4,358 | €8,109 | +€3,750 | +86.0% |
| Total equity and liabilities | 10/49 | €254,707 | €244,364 | -€10,342 | -4.1% |
| Equity | 10/15 | €104,277 | €66,475 | -€37,802 | -36.3% |
| Contributions | 10/11 | €19,530 | €19,530 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,747 | €46,945 | -€37,802 | -44.6% |
| Provisions and deferred taxes | 16 | €13,373 | €8,915 | -€4,458 | -33.3% |
| Provisions for liabilities and charges | 160/5 | €13,373 | €8,915 | -€4,458 | -33.3% |
| Major repairs and maintenance | 162 | €13,373 | €8,915 | -€4,458 | -33.3% |
| Amounts payable | 17/49 | €137,057 | €168,975 | +€31,917 | +23.3% |
| Amounts payable within one year | 42/48 | €137,057 | €168,975 | +€31,917 | +23.3% |
| Trade debts | 44 | €59,768 | €115,688 | +€55,920 | +93.6% |
| Suppliers | 440/4 | €59,768 | €115,688 | +€55,920 | +93.6% |
| Taxes, remuneration and social security | 45 | €47,717 | €25,421 | -€22,296 | -46.7% |
| Taxes | 450/3 | €31,866 | €22,028 | -€9,837 | -30.9% |
| Remuneration and social security | 454/9 | €15,851 | €3,393 | -€12,458 | -78.6% |
| Other amounts payable | 47/48 | €29,573 | €27,866 | -€1,707 | -5.8% |
| Remuneration, social security and pensions | 62 | €245,713 | €279,176 | +€33,463 | +13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,134 | €4,401 | -€4,733 | -51.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€4,458 | -€4,458 | = | 0.0% |
| Other operating charges | 640/8 | €10,065 | €8,996 | -€1,068 | -10.6% |
| Gross operating margin | 9900 | €290,508 | €253,003 | -€37,505 | -12.9% |
| Operating profit (loss) | 9901 | €30,054 | -€35,113 | -€65,167 | |
| Financial charges | 65/66B | €2,655 | €2,479 | -€176 | -6.6% |
| Recurring financial charges | 65 | €2,655 | €2,479 | -€176 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €27,399 | -€37,592 | -€64,991 | |
| Income taxes | 67/77 | €10,079 | €210 | -€9,869 | -97.9% |
| Profit (loss) for the period | 9904 | €17,320 | -€37,802 | -€55,122 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,320 | -€37,802 | -€55,122 |
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 16 October 2026 via checked.be.