D&C BOUWMATERIALEN: 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&C BOUWMATERIALEN
Largest movements
- Receivables within one year -€103,573
down €103,573 (-36.0%), from €287,464 to €183,891
of which Trade receivables: -€100,110
- Cash +€28,144
up €28,144 (+2,063%), from €1,364 to €29,508
mainly Receivables within one year (+€103,573) and Tax, wage and social debts (+€29,089)
- Tangible fixed assets -€22,178
down €22,178 (-42.2%), from €52,557 to €30,379
of which Leasing and similar rights: -€23,580
- Stocks and contracts +€19,247
up €19,247 (+5.6%), from €346,586 to €365,833
- Advances received -€52,716
down €52,716 (-43.0%), from €122,626 to €69,910
- Tax, wage and social debts +€29,089
up €29,089 (+60.1%), from €48,393 to €77,482
of which Taxes: +€23,850
- Other debts -€27,000
down €27,000 (-23.1%), from €116,676 to €89,676
- Trade debts -€23,720
down €23,720 (-15.9%), from €149,123 to €125,402
- Profit (loss) carried forward +€22,674
up €22,674 (+231%), from €9,796 to €32,470
- Gross operating margin +€64,113
up €64,113 (+78.9%), from €81,220 to €145,333
- Staff costs -€4,455
down €4,455 (-5.7%), from €77,984 to €73,529
- Other operating charges -€2,824
down €2,824 (-29.9%), from €9,436 to €6,611
- Depreciation -€2,695
down €2,695 (-8.7%), from €31,113 to €28,418
- Financial charges -€2,267
down €2,267 (-14.0%), from €16,233 to €13,966
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 | €687,971 | €615,737 | -€72,234 | -10.5% |
| Fixed assets | 21/28 | €52,557 | €30,379 | -€22,178 | -42.2% |
| Tangible fixed assets | 22/27 | €52,557 | €30,379 | -€22,178 | -42.2% |
| Plant, machinery and equipment | 23 | €4,845 | €3,427 | -€1,418 | -29.3% |
| Furniture and vehicles | 24 | - | €6,580 | +€6,580 | |
| Leasing and similar rights | 25 | €25,545 | €1,965 | -€23,580 | -92.3% |
| Other tangible fixed assets | 26 | €22,167 | €18,407 | -€3,760 | -17.0% |
| Current assets | 29/58 | €635,414 | €585,358 | -€50,056 | -7.9% |
| Stocks and contracts in progress | 3 | €346,586 | €365,833 | +€19,247 | +5.6% |
| Stocks | 30/36 | €346,586 | €365,833 | +€19,247 | +5.6% |
| Amounts receivable within one year | 40/41 | €287,464 | €183,891 | -€103,573 | -36.0% |
| Trade receivables | 40 | €283,956 | €183,847 | -€100,110 | -35.3% |
| Other amounts receivable | 41 | €3,507 | €44 | -€3,463 | -98.7% |
| Cash at bank and in hand | 54/58 | €1,364 | €29,508 | +€28,144 | +2,063% |
| Deferred charges and accrued income | 490/1 | - | €6,126 | +€6,126 | |
| Total equity and liabilities | 10/49 | €687,971 | €615,737 | -€72,234 | -10.5% |
| Equity | 10/15 | €30,256 | €52,930 | +€22,674 | +74.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,796 | €32,470 | +€22,674 | +231% |
| Amounts payable | 17/49 | €657,715 | €562,807 | -€94,908 | -14.4% |
| Amounts payable after more than one year | 17 | €100,695 | €80,792 | -€19,903 | -19.8% |
| Financial debts | 170/4 | €100,695 | €80,792 | -€19,903 | -19.8% |
| Amounts payable within one year | 42/48 | €557,020 | €482,015 | -€75,005 | -13.5% |
| Current portion of amounts payable after more than one year | 42 | €20,202 | €19,544 | -€658 | -3.3% |
| Financial debts | 43 | €100,000 | €100,000 | = | 0.0% |
| Credit institutions | 430/8 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €149,123 | €125,402 | -€23,720 | -15.9% |
| Suppliers | 440/4 | €149,123 | €125,402 | -€23,720 | -15.9% |
| Advances received on contracts in progress | 46 | €122,626 | €69,910 | -€52,716 | -43.0% |
| Taxes, remuneration and social security | 45 | €48,393 | €77,482 | +€29,089 | +60.1% |
| Taxes | 450/3 | €25,789 | €49,638 | +€23,850 | +92.5% |
| Remuneration and social security | 454/9 | €22,604 | €27,844 | +€5,240 | +23.2% |
| Other amounts payable | 47/48 | €116,676 | €89,676 | -€27,000 | -23.1% |
| Remuneration, social security and pensions | 62 | €77,984 | €73,529 | -€4,455 | -5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,113 | €28,418 | -€2,695 | -8.7% |
| Other operating charges | 640/8 | €9,436 | €6,611 | -€2,824 | -29.9% |
| Gross operating margin | 9900 | €81,220 | €145,333 | +€64,113 | +78.9% |
| Operating profit (loss) | 9901 | -€37,313 | €36,775 | +€74,088 | |
| Financial income | 75/76B | €3 | €56 | +€54 | +1,892% |
| Recurring financial income | 75 | €3 | €56 | +€54 | +1,892% |
| Financial charges | 65/66B | €16,233 | €13,966 | -€2,267 | -14.0% |
| Recurring financial charges | 65 | €16,233 | €13,966 | -€2,267 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | -€53,544 | €22,865 | +€76,408 | |
| Income taxes | 67/77 | €210 | €191 | -€19 | -9.0% |
| Profit (loss) for the period | 9904 | -€53,753 | €22,674 | +€76,427 | |
| Profit (loss) for the period to be appropriated | 9905 | -€53,753 | €22,674 | +€76,427 |
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 30 October 2026 via checked.be.