D&B DESIGN CONSTRUCTION: 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&B DESIGN CONSTRUCTION
Largest movements
- Receivables within one year +€182,769
up €182,769 (+440%), from €41,510 to €224,279
of which Trade receivables: +€177,147
- Cash -€33,443
down €33,443 (-90.3%), from €37,017 to €3,575
mainly Receivables within one year (-€182,769) and Other debts (-€10,297)
- Trade debts +€155,048
up €155,048 (+354%), from €43,769 to €198,817
of which Bills of exchange payable: +€152,840
- Other debts -€10,297
down €10,297 (-67.3%), from €15,297 to €5,000
- Profit (loss) carried forward +€2,410
up €2,410 (+14.3%), from €16,809 to €19,220
- Turnover +€93,686
up €93,686 (+36.6%), from €255,769 to €349,454
- Purchases and services +€82,077
up €82,077 (+36.7%), from €223,858 to €305,935
- Other operating charges +€21,765
up €21,765 (+1,594%), from €1,365 to €23,130
- Gross operating margin +€11,609
up €11,609 (+36.4%), from €31,910 to €43,519
- Financial charges +€4,273
up €4,273 (+2,399%), from €178 to €4,451
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €85,813 | €233,364 | +€147,552 | +172% |
| Fixed assets | 21/28 | €7,286 | €5,511 | -€1,774 | -24.4% |
| Tangible fixed assets | 22/27 | €7,286 | €5,511 | -€1,774 | -24.4% |
| Plant, machinery and equipment | 23 | €2,210 | €2,035 | -€175 | -7.9% |
| Furniture and vehicles | 24 | €5,075 | €3,476 | -€1,600 | -31.5% |
| Current assets | 29/58 | €78,527 | €227,853 | +€149,326 | +190% |
| Amounts receivable within one year | 40/41 | €41,510 | €224,279 | +€182,769 | +440% |
| Trade receivables | 40 | €31,300 | €208,447 | +€177,147 | +566% |
| Other amounts receivable | 41 | €10,210 | €15,832 | +€5,622 | +55.1% |
| Cash at bank and in hand | 54/58 | €37,017 | €3,575 | -€33,443 | -90.3% |
| Total equity and liabilities | 10/49 | €85,813 | €233,364 | +€147,552 | +172% |
| Equity | 10/15 | €20,809 | €23,220 | +€2,410 | +11.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,809 | €19,220 | +€2,410 | +14.3% |
| Amounts payable | 17/49 | €65,003 | €210,145 | +€145,142 | +223% |
| Amounts payable within one year | 42/48 | €65,003 | €210,145 | +€145,142 | +223% |
| Trade debts | 44 | €43,769 | €198,817 | +€155,048 | +354% |
| Suppliers | 440/4 | €12,469 | €14,677 | +€2,207 | +17.7% |
| Bills of exchange payable | 441 | €31,300 | €184,140 | +€152,840 | +488% |
| Taxes, remuneration and social security | 45 | €5,937 | €6,328 | +€391 | +6.6% |
| Taxes | 450/3 | €5,937 | €6,328 | +€391 | +6.6% |
| Other amounts payable | 47/48 | €15,297 | €5,000 | -€10,297 | -67.3% |
| Turnover | 70 | €255,769 | €349,454 | +€93,686 | +36.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €223,858 | €305,935 | +€82,077 | +36.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,994 | €5,523 | +€1,530 | +38.3% |
| Other operating charges | 640/8 | €1,365 | €23,130 | +€21,765 | +1,594% |
| Gross operating margin | 9900 | €31,910 | €43,519 | +€11,609 | +36.4% |
| Operating profit (loss) | 9901 | €26,551 | €14,866 | -€11,685 | -44.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €178 | €4,451 | +€4,273 | +2,399% |
| Recurring financial charges | 65 | €178 | €4,451 | +€4,273 | +2,399% |
| Profit (loss) for the period before taxes | 9903 | €26,373 | €10,415 | -€15,958 | -60.5% |
| Income taxes | 67/77 | €3,362 | €3,005 | -€358 | -10.6% |
| Profit (loss) for the period | 9904 | €23,011 | €7,410 | -€15,601 | -67.8% |
| Profit (loss) for the period to be appropriated | 9905 | €23,011 | €7,410 | -€15,601 | -67.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.