CD Construct Damian: what changed
Two fiscal 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.
CD Construct Damian
Largest movements
- Receivables within one year +€8,471
up €8,471 (+245.8%), from €3,446 to €11,917
of which Other amounts receivable: +€11,463
- Cash -€4,819
down €4,819 (-38.7%), from €12,450 to €7,631
mainly Receivables within one year (-€8,471) and Investment in fixed assets (net) (-€956)
- Stocks and contracts -€2,083
no longer reported in 2025 (was €2,083)
- Profit (loss) carried forward +€2,206
up €2,206 (+12.9%), from €17,159 to €19,365
- Other debts -€745
down €745 (-79.6%), from €937 to €191
- Tax, wage and social debts +€669
up €669 (+465.4%), from €144 to €813
- Trade debts -€599
down €599 (-58.3%), from €1,029 to €429
- Gross operating margin +€1,933
up €1,933 (+84.0%), from €2,302 to €4,236
- Taxes +€525
up €525 (+365.4%), from €144 to €669
- Depreciation -€425
down €425 (-28.7%), from €1,484 to €1,059
- Financial income +€306
up €306 (+612680.0%), from €0 to €306
- Financial charges +€277
up €277 (+110.7%), from €250 to €527
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.
Cash bridge derived
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 | €20,918 | €22,448 | +€1,530 | +7.3% |
| Fixed assets | 21/28 | €2,163 | €2,061 | -€103 | -4.7% |
| Tangible fixed assets | 22/27 | €2,163 | €2,061 | -€103 | -4.7% |
| Plant, machinery and equipment | 23 | €672 | €237 | -€435 | -64.8% |
| Furniture and vehicles | 24 | €1,491 | €1,824 | +€333 | +22.3% |
| Current assets | 29/58 | €18,755 | €20,388 | +€1,633 | +8.7% |
| Stocks and contracts in progress | 3 | €2,083 | - | -€2,083 | |
| Stocks | 30/36 | €2,083 | - | -€2,083 | |
| Amounts receivable within one year | 40/41 | €3,446 | €11,917 | +€8,471 | +245.8% |
| Trade receivables | 40 | €2,992 | - | -€2,992 | |
| Other amounts receivable | 41 | €454 | €11,917 | +€11,463 | +2524.6% |
| Cash at bank and in hand | 54/58 | €12,450 | €7,631 | -€4,819 | -38.7% |
| Deferred charges and accrued income | 490/1 | €775 | €840 | +€64 | +8.3% |
| Total equity and liabilities | 10/49 | €20,918 | €22,448 | +€1,530 | +7.3% |
| Equity | 10/15 | €18,809 | €21,015 | +€2,206 | +11.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €150 | €150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €150 | €150 | = | 0.0% |
| Reserves not available under the articles | 1311 | €150 | €150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,159 | €19,365 | +€2,206 | +12.9% |
| Amounts payable | 17/49 | €2,109 | €1,433 | -€676 | -32.0% |
| Amounts payable within one year | 42/48 | €2,109 | €1,433 | -€676 | -32.0% |
| Trade debts | 44 | €1,029 | €429 | -€599 | -58.3% |
| Suppliers | 440/4 | €1,029 | €429 | -€599 | -58.3% |
| Taxes, remuneration and social security | 45 | €144 | €813 | +€669 | +465.4% |
| Taxes | 450/3 | €144 | €813 | +€669 | +465.4% |
| Other amounts payable | 47/48 | €937 | €191 | -€745 | -79.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,484 | €1,059 | -€425 | -28.7% |
| Other operating charges | 640/8 | €149 | €82 | -€67 | -45.0% |
| Gross operating margin | 9900 | €2,302 | €4,236 | +€1,933 | +84.0% |
| Operating profit (loss) | 9901 | €670 | €3,095 | +€2,426 | +362.1% |
| Financial income | 75/76B | €0 | €306 | +€306 | +612680.0% |
| Recurring financial income | 75 | €0 | €306 | +€306 | +612680.0% |
| Financial charges | 65/66B | €250 | €527 | +€277 | +110.7% |
| Recurring financial charges | 65 | €250 | €527 | +€277 | +110.7% |
| Profit (loss) for the period before taxes | 9903 | €420 | €2,875 | +€2,455 | +584.6% |
| Income taxes | 67/77 | €144 | €669 | +€525 | +365.4% |
| Profit (loss) for the period | 9904 | €276 | €2,206 | +€1,930 | +698.7% |
| Profit (loss) for the period to be appropriated | 9905 | €276 | €2,206 | +€1,930 | +698.7% |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.