D.ART CONSTRUCT: 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 CONSTRUCT
Largest movements
- Cash +€34,746
up €34,746 (+16.9%), from €205,583 to €240,330
mainly Other debts (+€75,772) and Depreciation (+€41,660)
- Receivables within one year -€10,643
down €10,643 (-6.7%), from €157,779 to €147,137
of which Other amounts receivable: -€12,102
- Tangible fixed assets -€9,070
down €9,070 (-16.9%), from €53,704 to €44,634
- Other debts +€75,772
up €75,772 (+2266.8%), from €3,343 to €79,115
- Profit (loss) carried forward -€60,307
down €60,307 (-15.0%), from €402,573 to €342,267
- Turnover +€162,316
up €162,316 (+8.5%), from €1.9m to €2.1m
- Purchases and services +€139,997
up €139,997 (+7.7%), from €1.8m to €2.0m
- Gross operating margin +€38,039
up €38,039 (+43.7%), from €86,990 to €125,029
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 | €418,716 | €433,750 | +€15,034 | +3.6% |
| Fixed assets | 21/28 | €55,354 | €46,284 | -€9,070 | -16.4% |
| Tangible fixed assets | 22/27 | €53,704 | €44,634 | -€9,070 | -16.9% |
| Furniture and vehicles | 24 | €53,704 | €44,634 | -€9,070 | -16.9% |
| Financial fixed assets | 28 | €1,650 | €1,650 | = | 0.0% |
| Current assets | 29/58 | €363,362 | €387,466 | +€24,104 | +6.6% |
| Amounts receivable within one year | 40/41 | €157,779 | €147,137 | -€10,643 | -6.7% |
| Trade receivables | 40 | - | €1,459 | +€1,459 | |
| Other amounts receivable | 41 | €157,779 | €145,678 | -€12,102 | -7.7% |
| Cash at bank and in hand | 54/58 | €205,583 | €240,330 | +€34,746 | +16.9% |
| Total equity and liabilities | 10/49 | €418,716 | €433,750 | +€15,034 | +3.6% |
| Equity | 10/15 | €407,573 | €347,267 | -€60,307 | -14.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €402,573 | €342,267 | -€60,307 | -15.0% |
| Amounts payable | 17/49 | €11,143 | €86,484 | +€75,341 | +676.1% |
| Amounts payable within one year | 42/48 | €11,143 | €86,484 | +€75,341 | +676.1% |
| Trade debts | 44 | €166 | - | -€166 | |
| Suppliers | 440/4 | €166 | - | -€166 | |
| Taxes, remuneration and social security | 45 | €7,635 | €7,369 | -€266 | -3.5% |
| Taxes | 450/3 | €2,700 | €1,965 | -€735 | -27.2% |
| Remuneration and social security | 454/9 | €4,935 | €5,404 | +€469 | +9.5% |
| Other amounts payable | 47/48 | €3,343 | €79,115 | +€75,772 | +2266.8% |
| Turnover | 70 | €1,907,086 | €2,069,402 | +€162,316 | +8.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,820,096 | €1,960,093 | +€139,997 | +7.7% |
| Remuneration, social security and pensions | 62 | €30,837 | €31,323 | +€486 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,115 | €41,660 | -€7,455 | -15.2% |
| Other operating charges | 640/8 | €11,443 | €1,907 | -€9,536 | -83.3% |
| Gross operating margin | 9900 | €86,990 | €125,029 | +€38,039 | +43.7% |
| Operating profit (loss) | 9901 | -€4,405 | €50,139 | +€54,544 | |
| Financial income | 75/76B | €52 | €4 | -€48 | -93.1% |
| Recurring financial income | 75 | €52 | €4 | -€48 | -93.1% |
| Financial charges | 65/66B | €459 | €460 | +€1 | +0.3% |
| Recurring financial charges | 65 | €459 | €460 | +€1 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,813 | €49,682 | +€54,495 | |
| Income taxes | 67/77 | €913 | €9,989 | +€9,075 | +993.5% |
| Profit (loss) for the period | 9904 | -€5,726 | €39,693 | +€45,419 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,726 | €39,693 | +€45,419 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.