D-ART BATIMENT: 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.
D-ART BATIMENT
Largest movements
- Cash +€53,290
new in 2025: €53,290
mainly Current investments (+€26,881) and Receivables within one year (+€21,522)
- Current investments -€26,881
no longer reported in 2025 (was €26,881)
- Receivables within one year -€21,522
down €21,522 (-19.4%), from €110,815 to €89,293
of which Trade receivables: -€19,742
- Trade debts -€15,250
down €15,250 (-33.6%), from €45,365 to €30,114
- Reserves +€10,000
up €10,000 (+63.1%), from €15,848 to €25,848
- Tax, wage and social debts +€6,687
up €6,687 (+62.7%), from €10,671 to €17,358
of which Remuneration and social security: +€8,136
- Other debts +€5,251
up €5,251 (+27.9%), from €18,788 to €24,039
- Current portion of long-term debt -€4,000
down €4,000 (-100%), from €4,000 to €0
- Write-downs +€45,200
new in 2025: €45,200
- Gross operating margin +€40,769
up €40,769 (+143%), from €28,521 to €69,290
- Taxes -€2,449
down €2,449 (-31.7%), from €7,728 to €5,280
- Financial charges +€1,566
up €1,566 (+129%), from €1,217 to €2,784
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 | €139,470 | €145,022 | +€5,552 | +4.0% |
| Fixed assets | 21/28 | €1,774 | €996 | -€778 | -43.9% |
| Tangible fixed assets | 22/27 | €1,724 | €946 | -€778 | -45.1% |
| Plant, machinery and equipment | 23 | €1,079 | €719 | -€360 | -33.4% |
| Furniture and vehicles | 24 | €645 | €227 | -€418 | -64.8% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €137,696 | €144,026 | +€6,330 | +4.6% |
| Amounts receivable within one year | 40/41 | €110,815 | €89,293 | -€21,522 | -19.4% |
| Trade receivables | 40 | €101,994 | €82,252 | -€19,742 | -19.4% |
| Other amounts receivable | 41 | €8,821 | €7,041 | -€1,780 | -20.2% |
| Current investments | 50/53 | €26,881 | - | -€26,881 | |
| Cash at bank and in hand | 54/58 | - | €53,290 | +€53,290 | |
| Deferred charges and accrued income | 490/1 | - | €1,443 | +€1,443 | |
| Total equity and liabilities | 10/49 | €139,470 | €145,022 | +€5,552 | +4.0% |
| Equity | 10/15 | €60,646 | €73,511 | +€12,865 | +21.2% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €15,848 | €25,848 | +€10,000 | +63.1% |
| Distributable reserves | 133 | €15,848 | €25,848 | +€10,000 | +63.1% |
| Profit (loss) carried forward | 14 | €44,797 | €47,661 | +€2,865 | +6.4% |
| Amounts payable | 17/49 | €78,824 | €71,511 | -€7,312 | -9.3% |
| Amounts payable within one year | 42/48 | €78,824 | €71,511 | -€7,312 | -9.3% |
| Current portion of amounts payable after more than one year | 42 | €4,000 | €0 | -€4,000 | -100% |
| Trade debts | 44 | €45,365 | €30,114 | -€15,250 | -33.6% |
| Suppliers | 440/4 | €45,365 | €30,114 | -€15,250 | -33.6% |
| Taxes, remuneration and social security | 45 | €10,671 | €17,358 | +€6,687 | +62.7% |
| Taxes | 450/3 | €6,729 | €5,280 | -€1,449 | -21.5% |
| Remuneration and social security | 454/9 | €3,943 | €12,079 | +€8,136 | +206% |
| Other amounts payable | 47/48 | €18,788 | €24,039 | +€5,251 | +27.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €912 | €778 | -€134 | -14.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €45,200 | +€45,200 | |
| Other operating charges | 640/8 | €2,295 | €2,476 | +€181 | +7.9% |
| Gross operating margin | 9900 | €28,521 | €69,290 | +€40,769 | +143% |
| Operating profit (loss) | 9901 | €25,314 | €20,836 | -€4,478 | -17.7% |
| Financial income | 75/76B | €17 | €92 | +€75 | +438% |
| Recurring financial income | 75 | €17 | €92 | +€75 | +438% |
| Financial charges | 65/66B | €1,217 | €2,784 | +€1,566 | +129% |
| Recurring financial charges | 65 | €1,217 | €2,784 | +€1,566 | +129% |
| Profit (loss) for the period before taxes | 9903 | €24,114 | €18,145 | -€5,969 | -24.8% |
| Income taxes | 67/77 | €7,728 | €5,280 | -€2,449 | -31.7% |
| Profit (loss) for the period | 9904 | €16,385 | €12,865 | -€3,520 | -21.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,385 | €12,865 | -€3,520 | -21.5% |
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 31 October 2026 via checked.be.