CONSTRUCTIONS METALLIQUES DERWAEL: 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.
CONSTRUCTIONS METALLIQUES DERWAEL
Largest movements
- Receivables within one year +€30,108
up €30,108 (+40.2%), from €74,830 to €104,938
of which Trade receivables: +€75,161
- Cash +€28,037
up €28,037 (+4,004%), from €700 to €28,737
mainly Other debts (+€26,433) and Depreciation (+€14,139)
- Tangible fixed assets -€19,670
down €19,670 (-26.0%), from €75,586 to €55,916
of which Furniture and vehicles: -€18,100
- Stocks and contracts +€3,579
up €3,579, from €0 to €3,579
- Other debts +€26,433
up €26,433, from €0 to €26,433
- Profit (loss) carried forward +€7,296
up €7,296 (+35.0%), from €20,867 to €28,164
- Trade debts +€6,705
up €6,705 (+31.2%), from €21,523 to €28,227
- Tax, wage and social debts +€2,092
up €2,092 (+238%), from €877 to €2,970
of which Remuneration and social security: +€2,163
- Gross operating margin +€74,850
up €74,850, from -€44,580 to €30,270
- Other operating charges -€15,733
down €15,733 (-65.0%), from €24,190 to €8,457
- Depreciation -€3,120
down €3,120 (-18.1%), from €17,259 to €14,139
- Financial income -€650
down €650 (-31.2%), from €2,085 to €1,435
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 | €151,268 | €193,794 | +€42,526 | +28.1% |
| Fixed assets | 21/28 | €75,586 | €55,916 | -€19,670 | -26.0% |
| Tangible fixed assets | 22/27 | €75,586 | €55,916 | -€19,670 | -26.0% |
| Plant, machinery and equipment | 23 | €6,856 | €5,478 | -€1,377 | -20.1% |
| Furniture and vehicles | 24 | €68,210 | €50,110 | -€18,100 | -26.5% |
| Other tangible fixed assets | 26 | €520 | €328 | -€192 | -37.0% |
| Current assets | 29/58 | €75,682 | €137,878 | +€62,196 | +82.2% |
| Stocks and contracts in progress | 3 | €0 | €3,579 | +€3,579 | |
| Stocks | 30/36 | €0 | €3,579 | +€3,579 | |
| Amounts receivable within one year | 40/41 | €74,830 | €104,938 | +€30,108 | +40.2% |
| Trade receivables | 40 | €24,756 | €99,918 | +€75,161 | +304% |
| Other amounts receivable | 41 | €50,074 | €5,021 | -€45,053 | -90.0% |
| Cash at bank and in hand | 54/58 | €700 | €28,737 | +€28,037 | +4,004% |
| Deferred charges and accrued income | 490/1 | €152 | €624 | +€472 | +310% |
| Total equity and liabilities | 10/49 | €151,268 | €193,794 | +€42,526 | +28.1% |
| Equity | 10/15 | €128,867 | €136,164 | +€7,296 | +5.7% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €78,000 | €78,000 | = | 0.0% |
| Distributable reserves | 133 | €78,000 | €78,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,867 | €28,164 | +€7,296 | +35.0% |
| Amounts payable | 17/49 | €22,400 | €57,630 | +€35,230 | +157% |
| Amounts payable within one year | 42/48 | €22,400 | €57,630 | +€35,230 | +157% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €21,523 | €28,227 | +€6,705 | +31.2% |
| Suppliers | 440/4 | €21,523 | €28,227 | +€6,705 | +31.2% |
| Taxes, remuneration and social security | 45 | €877 | €2,970 | +€2,092 | +238% |
| Taxes | 450/3 | €877 | €807 | -€70 | -8.0% |
| Remuneration and social security | 454/9 | €0 | €2,163 | +€2,163 | |
| Other amounts payable | 47/48 | €0 | €26,433 | +€26,433 | |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €917 | €1,321 | +€403 | +44.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,259 | €14,139 | -€3,120 | -18.1% |
| Other operating charges | 640/8 | €24,190 | €8,457 | -€15,733 | -65.0% |
| Gross operating margin | 9900 | -€44,580 | €30,270 | +€74,850 | |
| Operating profit (loss) | 9901 | -€86,946 | €6,353 | +€93,299 | |
| Financial income | 75/76B | €2,085 | €1,435 | -€650 | -31.2% |
| Recurring financial income | 75 | €2,085 | €1,435 | -€650 | -31.2% |
| Financial charges | 65/66B | €853 | €475 | -€378 | -44.3% |
| Recurring financial charges | 65 | €853 | €475 | -€378 | -44.3% |
| Profit (loss) for the period before taxes | 9903 | -€85,715 | €7,313 | +€93,028 | |
| Income taxes | 67/77 | €12 | €17 | +€4 | +34.4% |
| Profit (loss) for the period | 9904 | -€85,727 | €7,296 | +€93,023 | |
| Profit (loss) for the period to be appropriated | 9905 | -€85,727 | €7,296 | +€93,023 |
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 22 October 2026 via checked.be.