D-BUILD: what changed
D-BUILD
Largest movements
- Stocks and contracts +€771,595
up €771,595 (+115%), from €670,494 to €1.4m
- Receivables within one year +€35,759
up €35,759 (+5.6%), from €638,359 to €674,119
of which Other amounts receivable: +€31,259
- Other debts +€576,041
up €576,041 (+118%), from €487,492 to €1.1m
- Profit (loss) carried forward +€371,232
up €371,232, from -€313,967 to €57,264
- Trade debts -€147,811
down €147,811 (-81.8%), from €180,674 to €32,863
- Gross operating margin +€535,049
up €535,049, from -€129,017 to €406,032
- Financial charges +€13,086
up €13,086 (+155%), from €8,420 to €21,506
- Other operating charges -€10,507
down €10,507 (-37.8%), from €27,777 to €17,270
- Staff costs -€6,595
down €6,595, from €3,414 to -€3,181
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
A cash bridge needs two consecutive financial years. One year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,418,646 | €2,218,351 | +€799,705 | +56.4% |
| Fixed assets | 21/28 | €100,544 | €100,000 | -€544 | -0.5% |
| Financial fixed assets | 28 | €100,544 | €100,000 | -€544 | -0.5% |
| Current assets | 29/58 | €1,318,102 | €2,118,351 | +€800,248 | +60.7% |
| Stocks and contracts in progress | 3 | €670,494 | €1,442,089 | +€771,595 | +115% |
| Stocks | 30/36 | €670,494 | €1,442,089 | +€771,595 | +115% |
| Amounts receivable within one year | 40/41 | €638,359 | €674,119 | +€35,759 | +5.6% |
| Trade receivables | 40 | €417,835 | €422,335 | +€4,500 | +1.1% |
| Other amounts receivable | 41 | €220,524 | €251,784 | +€31,259 | +14.2% |
| Current investments | 50/53 | €1,516 | €1,528 | +€12 | +0.8% |
| Cash at bank and in hand | 54/58 | €7,733 | €616 | -€7,117 | -92.0% |
| Total equity and liabilities | 10/49 | €1,418,646 | €2,218,351 | +€799,705 | +56.4% |
| Equity | 10/15 | €750,480 | €1,121,712 | +€371,232 | +49.5% |
| Contributions | 10/11 | €1,040,000 | €1,040,000 | = | 0.0% |
| Capital | 10 | €1,040,000 | €1,040,000 | = | 0.0% |
| Issued capital | 100 | €1,040,000 | €1,040,000 | = | 0.0% |
| Reserves | 13 | €24,447 | €24,447 | = | 0.0% |
| Non-distributable reserves | 130/1 | €24,447 | - | -€24,447 | |
| Legal reserve | 130 | €24,447 | - | -€24,447 | |
| Distributable reserves | 133 | - | €24,447 | +€24,447 | |
| Profit (loss) carried forward | 14 | -€313,967 | €57,264 | +€371,232 | |
| Amounts payable | 17/49 | €668,166 | €1,096,639 | +€428,473 | +64.1% |
| Amounts payable within one year | 42/48 | €668,166 | €1,096,639 | +€428,473 | +64.1% |
| Trade debts | 44 | €180,674 | €32,863 | -€147,811 | -81.8% |
| Suppliers | 440/4 | €180,674 | €32,863 | -€147,811 | -81.8% |
| Taxes, remuneration and social security | 45 | - | €243 | +€243 | |
| Taxes | 450/3 | - | €243 | +€243 | |
| Other amounts payable | 47/48 | €487,492 | €1,063,534 | +€576,041 | +118% |
| Remuneration, social security and pensions | 62 | €3,414 | -€3,181 | -€6,595 | |
| Other operating charges | 640/8 | €27,777 | €17,270 | -€10,507 | -37.8% |
| Gross operating margin | 9900 | -€129,017 | €406,032 | +€535,049 | |
| Operating profit (loss) | 9901 | -€160,208 | €391,943 | +€552,151 | |
| Financial income | 75/76B | €3,428 | €795 | -€2,634 | -76.8% |
| Recurring financial income | 75 | €3,428 | €795 | -€2,634 | -76.8% |
| Financial charges | 65/66B | €8,420 | €21,506 | +€13,086 | +155% |
| Recurring financial charges | 65 | €8,420 | €21,506 | +€13,086 | +155% |
| Profit (loss) for the period before taxes | 9903 | -€165,200 | €371,232 | +€536,432 | |
| Income taxes | 67/77 | €1 | - | -€1 | |
| Profit (loss) for the period | 9904 | -€165,201 | €371,232 | +€536,433 | |
| Profit (loss) for the period to be appropriated | 9905 | -€165,201 | €371,232 | +€536,433 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.