CONSTRUCTIE DEWITTE: 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.
CONSTRUCTIE DEWITTE
Largest movements
- Receivables within one year +€91,504
up €91,504 (+113.3%), from €80,739 to €172,242
of which Trade receivables: +€87,983
- Tangible fixed assets -€47,112
down €47,112 (-4.9%), from €960,706 to €913,594
of which Land and buildings: -€37,288
- Stocks and contracts -€26,759
down €26,759 (-15.4%), from €173,550 to €146,791
of which Stocks: -€19,073
- Cash -€16,391
down €16,391 (-9.3%), from €176,202 to €159,811
mainly Receivables within one year (-€91,504) and Debts after one year (-€38,603)
- Debts after one year -€38,603
down €38,603 (-5.3%), from €731,460 to €692,857
- Other debts +€23,457
up €23,457 (+26.2%), from €89,400 to €112,857
- Reserves +€15,317
up €15,317 (+4.1%), from €372,577 to €387,894
of which Distributable reserves: +€15,317
- Depreciation +€14,051
up €14,051 (+19.7%), from €71,295 to €85,345
- Gross operating margin -€12,043
down €12,043 (-6.4%), from €188,509 to €176,467
- Taxes -€10,821
down €10,821 (-55.2%), from €19,617 to €8,796
- Financial charges +€2,046
up €2,046 (+13.5%), from €15,169 to €17,214
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 | €1,396,717 | €1,397,967 | +€1,250 | +0.1% |
| Fixed assets | 21/28 | €966,226 | €919,114 | -€47,112 | -4.9% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €960,706 | €913,594 | -€47,112 | -4.9% |
| Land and buildings | 22 | €792,506 | €755,218 | -€37,288 | -4.7% |
| Plant, machinery and equipment | 23 | €66,870 | €46,956 | -€19,914 | -29.8% |
| Furniture and vehicles | 24 | €86,323 | €66,536 | -€19,786 | -22.9% |
| Leasing and similar rights | 25 | €15,008 | €44,884 | +€29,876 | +199.1% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €5,520 | €5,520 | = | 0.0% |
| Current assets | 29/58 | €430,491 | €478,853 | +€48,362 | +11.2% |
| Stocks and contracts in progress | 3 | €173,550 | €146,791 | -€26,759 | -15.4% |
| Stocks | 30/36 | €140,689 | €121,616 | -€19,073 | -13.6% |
| Contracts in progress | 37 | €32,861 | €25,175 | -€7,686 | -23.4% |
| Amounts receivable within one year | 40/41 | €80,739 | €172,242 | +€91,504 | +113.3% |
| Trade receivables | 40 | €67,595 | €155,577 | +€87,983 | +130.2% |
| Other amounts receivable | 41 | €13,144 | €16,665 | +€3,521 | +26.8% |
| Cash at bank and in hand | 54/58 | €176,202 | €159,811 | -€16,391 | -9.3% |
| Deferred charges and accrued income | 490/1 | - | €8 | +€8 | |
| Total equity and liabilities | 10/49 | €1,396,717 | €1,397,967 | +€1,250 | +0.1% |
| Equity | 10/15 | €442,577 | €457,894 | +€15,317 | +3.5% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €372,577 | €387,894 | +€15,317 | +4.1% |
| Tax-exempt reserves | 132 | €2,228 | €2,228 | = | 0.0% |
| Distributable reserves | 133 | €370,349 | €385,666 | +€15,317 | +4.1% |
| Amounts payable | 17/49 | €954,140 | €940,073 | -€14,067 | -1.5% |
| Amounts payable after more than one year | 17 | €731,460 | €692,857 | -€38,603 | -5.3% |
| Financial debts | 170/4 | €731,460 | €692,857 | -€38,603 | -5.3% |
| Amounts payable within one year | 42/48 | €213,580 | €243,646 | +€30,067 | +14.1% |
| Current portion of amounts payable after more than one year | 42 | €77,920 | €88,620 | +€10,700 | +13.7% |
| Trade debts | 44 | €27,045 | €33,450 | +€6,405 | +23.7% |
| Suppliers | 440/4 | €27,045 | €33,450 | +€6,405 | +23.7% |
| Taxes, remuneration and social security | 45 | €19,215 | €8,719 | -€10,496 | -54.6% |
| Taxes | 450/3 | €1,352 | €1,755 | +€402 | +29.7% |
| Remuneration and social security | 454/9 | €17,862 | €6,964 | -€10,898 | -61.0% |
| Other amounts payable | 47/48 | €89,400 | €112,857 | +€23,457 | +26.2% |
| Accrued charges and deferred income | 492/3 | €9,100 | €3,569 | -€5,531 | -60.8% |
| Remuneration, social security and pensions | 62 | €49,282 | €50,794 | +€1,513 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,295 | €85,345 | +€14,051 | +19.7% |
| Other operating charges | 640/8 | €2,076 | €2,883 | +€807 | +38.9% |
| Gross operating margin | 9900 | €188,509 | €176,467 | -€12,043 | -6.4% |
| Operating profit (loss) | 9901 | €65,857 | €37,444 | -€28,413 | -43.1% |
| Financial income | 75/76B | €3,182 | €3,883 | +€702 | +22.1% |
| Recurring financial income | 75 | €3,182 | €3,883 | +€702 | +22.1% |
| Financial charges | 65/66B | €15,169 | €17,214 | +€2,046 | +13.5% |
| Recurring financial charges | 65 | €15,169 | €17,214 | +€2,046 | +13.5% |
| Profit (loss) for the period before taxes | 9903 | €53,870 | €24,113 | -€29,757 | -55.2% |
| Income taxes | 67/77 | €19,617 | €8,796 | -€10,821 | -55.2% |
| Profit (loss) for the period | 9904 | €34,253 | €15,317 | -€18,936 | -55.3% |
| Profit (loss) for the period to be appropriated | 9905 | €34,253 | €15,317 | -€18,936 | -55.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.