D.B.I. CONSTRUCT: what changed
Two fiscal 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.I. CONSTRUCT
Largest movements
- Receivables within one year -€381,548
down €381,548 (-89.1%), from €428,265 to €46,716
of which Other amounts receivable: -€381,548
- Stocks and contracts +€181,106
up €181,106 (+51.9%), from €349,001 to €530,108
- Cash -€27,082
down €27,082 (-91.5%), from €29,591 to €2,509
mainly Trade debts (-€310,300) and Short-term financial debts (-€275,000)
- Trade debts -€310,300
down €310,300 (-81.0%), from €383,059 to €72,759
- Current portion of long-term debt +€275,748
up €275,748 (+6485.5%), from €4,252 to €280,000
- Short-term financial debts -€275,000
down €275,000 (-100.0%), from €275,000 to €0
- Other debts +€130,805
up €130,805 (+5232.2%), from €2,500 to €133,305
- Provisions -€64,051
down €64,051 (-60.3%), from €106,171 to €42,120
- Provisions -€102,369
down €102,369, from €38,318 to -€64,051
- Write-downs +€35,979
up €35,979 (+55.9%), from -€64,334 to -€28,355
- Gross operating margin -€33,285
down €33,285 (-2312.8%), from -€1,439 to -€34,725
- Financial charges -€7,365
down €7,365 (-25.0%), from €29,457 to €22,092
- Financial income -€3,488
down €3,488 (-95.1%), from €3,667 to €179
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 | €871,085 | €641,419 | -€229,666 | -26.4% |
| Fixed assets | 21/28 | €61,287 | €60,999 | -€288 | -0.5% |
| Tangible fixed assets | 22/27 | €60,650 | €60,362 | -€288 | -0.5% |
| Land and buildings | 22 | €50,696 | €42,863 | -€7,833 | -15.5% |
| Furniture and vehicles | 24 | €9,953 | €17,499 | +€7,545 | +75.8% |
| Financial fixed assets | 28 | €638 | €638 | = | 0.0% |
| Current assets | 29/58 | €809,798 | €580,420 | -€229,378 | -28.3% |
| Stocks and contracts in progress | 3 | €349,001 | €530,108 | +€181,106 | +51.9% |
| Stocks | 30/36 | €349,001 | €530,108 | +€181,106 | +51.9% |
| Amounts receivable within one year | 40/41 | €428,265 | €46,716 | -€381,548 | -89.1% |
| Trade receivables | 40 | €1,320 | €1,320 | = | 0.0% |
| Other amounts receivable | 41 | €426,945 | €45,396 | -€381,548 | -89.4% |
| Cash at bank and in hand | 54/58 | €29,591 | €2,509 | -€27,082 | -91.5% |
| Deferred charges and accrued income | 490/1 | €2,941 | €1,087 | -€1,854 | -63.0% |
| Total equity and liabilities | 10/49 | €871,085 | €641,419 | -€229,666 | -26.4% |
| Equity | 10/15 | €94,531 | €104,767 | +€10,236 | +10.8% |
| Contributions | 10/11 | €98,000 | €98,000 | = | 0.0% |
| Reserves | 13 | €9,800 | €9,800 | = | 0.0% |
| Distributable reserves | 133 | €9,800 | €9,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,269 | -€3,033 | +€10,236 | +77.1% |
| Provisions and deferred taxes | 16 | €106,171 | €42,120 | -€64,051 | -60.3% |
| Provisions for liabilities and charges | 160/5 | €106,171 | €42,120 | -€64,051 | -60.3% |
| Other liabilities and charges | 164/5 | €106,171 | €42,120 | -€64,051 | -60.3% |
| Amounts payable | 17/49 | €670,383 | €494,532 | -€175,851 | -26.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €670,383 | €494,532 | -€175,851 | -26.2% |
| Current portion of amounts payable after more than one year | 42 | €4,252 | €280,000 | +€275,748 | +6485.5% |
| Financial debts | 43 | €275,000 | €0 | -€275,000 | -100.0% |
| Credit institutions | 430/8 | €275,000 | €0 | -€275,000 | -100.0% |
| Trade debts | 44 | €383,059 | €72,759 | -€310,300 | -81.0% |
| Suppliers | 440/4 | €383,059 | €72,759 | -€310,300 | -81.0% |
| Taxes, remuneration and social security | 45 | €5,573 | €8,468 | +€2,896 | +52.0% |
| Taxes | 450/3 | €3,131 | €6,026 | +€2,896 | +92.5% |
| Remuneration and social security | 454/9 | €2,442 | €2,442 | = | 0.0% |
| Other amounts payable | 47/48 | €2,500 | €133,305 | +€130,805 | +5232.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,897 | €11,653 | +€2,756 | +31.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€64,334 | -€28,355 | +€35,979 | +55.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €38,318 | -€64,051 | -€102,369 | |
| Other operating charges | 640/8 | €5,425 | €7,792 | +€2,366 | +43.6% |
| Gross operating margin | 9900 | -€1,439 | -€34,725 | -€33,285 | -2312.8% |
| Operating profit (loss) | 9901 | €10,254 | €38,236 | +€27,982 | +272.9% |
| Financial income | 75/76B | €3,667 | €179 | -€3,488 | -95.1% |
| Recurring financial income | 75 | €3,667 | €179 | -€3,488 | -95.1% |
| Financial charges | 65/66B | €29,457 | €22,092 | -€7,365 | -25.0% |
| Recurring financial charges | 65 | €29,457 | €22,092 | -€7,365 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | -€15,536 | €16,324 | +€31,859 | |
| Income taxes | 67/77 | €4,868 | €6,087 | +€1,219 | +25.0% |
| Profit (loss) for the period | 9904 | -€20,404 | €10,236 | +€30,641 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,404 | €10,236 | +€30,641 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.