CONSTRUCTIONS DEMONCEAU OLIVIER: what changed
CONSTRUCTIONS DEMONCEAU OLIVIER
Largest movements
- Receivables within one year -€52,888
down €52,888 (-73.1%), from €72,312 to €19,424
of which Trade receivables: -€49,689
- Stocks and contracts +€40,000
new in 2025: €40,000
- Cash -€10,831
down €10,831 (-83.5%), from €12,965 to €2,134
mainly Stocks and contracts (-€40,000) and Net result for the year (-€10,219)
- Tangible fixed assets -€5,876
down €5,876 (-37.1%), from €15,850 to €9,974
of which Furniture and vehicles: -€3,863
- Profit (loss) carried forward -€10,219
down €10,219 (-27.3%), from €37,414 to €27,195
- Trade debts -€8,830
down €8,830 (-30.7%), from €28,808 to €19,979
- Accrued charges and deferred income -€8,000
no longer reported in 2025 (was €8,000)
- Tax, wage and social debts -€2,547
down €2,547 (-37.9%), from €6,715 to €4,168
- Gross operating margin -€14,852
down €14,852, from €13,257 to -€1,596
- Taxes -€2,195
down €2,195 (-91.2%), from €2,408 to €212
- Depreciation +€1,694
up €1,694 (+34.3%), from €4,940 to €6,634
- Other operating charges +€712
up €712 (+74.2%), from €960 to €1,671
- Financial income -€170
down €170 (-26.6%), from €641 to €470
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 | €101,397 | €71,802 | -€29,595 | -29.2% |
| Fixed assets | 21/28 | €16,120 | €10,244 | -€5,876 | -36.5% |
| Tangible fixed assets | 22/27 | €15,850 | €9,974 | -€5,876 | -37.1% |
| Plant, machinery and equipment | 23 | €7,263 | €5,250 | -€2,013 | -27.7% |
| Furniture and vehicles | 24 | €8,587 | €4,723 | -€3,863 | -45.0% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €85,277 | €61,558 | -€23,719 | -27.8% |
| Stocks and contracts in progress | 3 | - | €40,000 | +€40,000 | |
| Contracts in progress | 37 | - | €40,000 | +€40,000 | |
| Amounts receivable within one year | 40/41 | €72,312 | €19,424 | -€52,888 | -73.1% |
| Trade receivables | 40 | €55,124 | €5,435 | -€49,689 | -90.1% |
| Other amounts receivable | 41 | €17,188 | €13,989 | -€3,199 | -18.6% |
| Cash at bank and in hand | 54/58 | €12,965 | €2,134 | -€10,831 | -83.5% |
| Total equity and liabilities | 10/49 | €101,397 | €71,802 | -€29,595 | -29.2% |
| Equity | 10/15 | €57,874 | €47,655 | -€10,219 | -17.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,414 | €27,195 | -€10,219 | -27.3% |
| Amounts payable | 17/49 | €43,523 | €24,147 | -€19,376 | -44.5% |
| Amounts payable within one year | 42/48 | €35,523 | €24,147 | -€11,376 | -32.0% |
| Trade debts | 44 | €28,808 | €19,979 | -€8,830 | -30.7% |
| Suppliers | 440/4 | €28,808 | €19,979 | -€8,830 | -30.7% |
| Taxes, remuneration and social security | 45 | €6,715 | €4,168 | -€2,547 | -37.9% |
| Taxes | 450/3 | €6,715 | €4,168 | -€2,547 | -37.9% |
| Accrued charges and deferred income | 492/3 | €8,000 | - | -€8,000 | |
| Remuneration, social security and pensions | 62 | - | €112 | +€112 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,940 | €6,634 | +€1,694 | +34.3% |
| Other operating charges | 640/8 | €960 | €1,671 | +€712 | +74.2% |
| Non-recurring operating charges | 66A | €240 | €200 | -€40 | -16.7% |
| Gross operating margin | 9900 | €13,257 | -€1,596 | -€14,852 | |
| Operating profit (loss) | 9901 | €7,118 | -€10,212 | -€17,330 | |
| Financial income | 75/76B | €641 | €470 | -€170 | -26.6% |
| Recurring financial income | 75 | €641 | €470 | -€170 | -26.6% |
| Financial charges | 65/66B | €184 | €265 | +€81 | +44.0% |
| Recurring financial charges | 65 | €184 | €265 | +€81 | +44.0% |
| Profit (loss) for the period before taxes | 9903 | €7,575 | -€10,006 | -€17,581 | |
| Income taxes | 67/77 | €2,408 | €212 | -€2,195 | -91.2% |
| Profit (loss) for the period | 9904 | €5,167 | -€10,219 | -€15,386 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,167 | -€10,219 | -€15,386 |
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 1 November 2026 via checked.be.