D.C. 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.C. Construct
Largest movements
- Cash -€10,228
down €10,228 (-66.4%), from €15,399 to €5,171
mainly Net result for the year (-€16,425) and Investment in fixed assets (net) (-€302)
- Receivables within one year -€5,300
down €5,300 (-8.8%), from €60,013 to €54,713
of which Trade receivables: -€13,008
- Profit (loss) carried forward -€16,425
down €16,425 (-59.7%), from -€27,511 to -€43,935
- Depreciation -€8,292
down €8,292 (-89.3%), from €9,282 to €990
- Financial income +€2,021
up €2,021 (+3087.9%), from €65 to €2,087
- Gross operating margin -€1,037
down €1,037 (-8.4%), from -€12,283 to -€13,320
- Other operating charges +€357
up €357 (+53.7%), from €664 to €1,021
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 | €118,079 | €101,278 | -€16,801 | -14.2% |
| Fixed assets | 21/28 | €37,079 | €36,392 | -€687 | -1.9% |
| Tangible fixed assets | 22/27 | €35,994 | €36,392 | +€398 | +1.1% |
| Land and buildings | 22 | €34,204 | - | -€34,204 | |
| Plant, machinery and equipment | 23 | €1,433 | €1,051 | -€382 | -26.6% |
| Furniture and vehicles | 24 | €358 | - | -€358 | |
| Other tangible fixed assets | 26 | - | €35,341 | +€35,341 | |
| Financial fixed assets | 28 | €1,085 | - | -€1,085 | |
| Current assets | 29/58 | €81,000 | €64,886 | -€16,114 | -19.9% |
| Amounts receivable within one year | 40/41 | €60,013 | €54,713 | -€5,300 | -8.8% |
| Trade receivables | 40 | €23,034 | €10,026 | -€13,008 | -56.5% |
| Other amounts receivable | 41 | €36,980 | €44,687 | +€7,708 | +20.8% |
| Cash at bank and in hand | 54/58 | €15,399 | €5,171 | -€10,228 | -66.4% |
| Deferred charges and accrued income | 490/1 | €5,588 | €5,002 | -€586 | -10.5% |
| Total equity and liabilities | 10/49 | €118,079 | €101,278 | -€16,801 | -14.2% |
| Equity | 10/15 | €82,063 | €65,638 | -€16,425 | -20.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €90,982 | €90,982 | = | 0.0% |
| Distributable reserves | 133 | €90,982 | €90,982 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,511 | -€43,935 | -€16,425 | -59.7% |
| Amounts payable | 17/49 | €36,016 | €35,639 | -€376 | -1.0% |
| Amounts payable within one year | 42/48 | €36,016 | €35,639 | -€376 | -1.0% |
| Trade debts | 44 | €1,327 | €1,101 | -€226 | -17.1% |
| Suppliers | 440/4 | €1,327 | €1,101 | -€226 | -17.1% |
| Taxes, remuneration and social security | 45 | €150 | - | -€150 | |
| Taxes | 450/3 | €150 | - | -€150 | |
| Other amounts payable | 47/48 | €34,539 | €34,539 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,282 | €990 | -€8,292 | -89.3% |
| Other operating charges | 640/8 | €664 | €1,021 | +€357 | +53.7% |
| Non-recurring operating charges | 66A | - | €2,962 | +€2,962 | |
| Gross operating margin | 9900 | -€12,283 | -€13,320 | -€1,037 | -8.4% |
| Operating profit (loss) | 9901 | -€22,229 | -€18,292 | +€3,937 | +17.7% |
| Financial income | 75/76B | €65 | €2,087 | +€2,021 | +3087.9% |
| Recurring financial income | 75 | €65 | €2,087 | +€2,021 | +3087.9% |
| Financial charges | 65/66B | €100 | €219 | +€119 | +118.4% |
| Recurring financial charges | 65 | €100 | €219 | +€119 | +118.4% |
| Profit (loss) for the period before taxes | 9903 | -€22,264 | -€16,425 | +€5,839 | +26.2% |
| Profit (loss) for the period | 9904 | -€22,264 | -€16,425 | +€5,839 | +26.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,264 | -€16,425 | +€5,839 | +26.2% |
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 2 October 2026 via checked.be.