D.CON Engineering: 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.CON Engineering
Largest movements
- Cash -€46,068
down €46,068 (-50.8%), from €90,766 to €44,698
mainly Contributions, distributions and other (-€102,274) and Investment in fixed assets (net) (-€3,394)
- Receivables within one year -€3,604
down €3,604 (-22.0%), from €16,383 to €12,780
of which Trade receivables: -€6,219
- Tangible fixed assets +€1,271
up €1,271 (+20.2%), from €6,302 to €7,573
of which Furniture and vehicles: +€2,163
- Reserves -€71,682
down €71,682 (-81.6%), from €87,838 to €16,157
- Other debts +€25,016
up €25,016 (+151,063%), from €17 to €25,033
- Tax, wage and social debts -€2,803
down €2,803 (-12.2%), from €22,987 to €20,183
- Turnover +€119,220
new in 2025: €119,220
- Purchases and services +€78,478
new in 2025: €78,478
- Gross operating margin +€3,623
up €3,623 (+8.9%), from €40,851 to €44,473
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 | €116,913 | €68,297 | -€48,616 | -41.6% |
| Fixed assets | 21/28 | €6,302 | €7,573 | +€1,271 | +20.2% |
| Tangible fixed assets | 22/27 | €6,302 | €7,573 | +€1,271 | +20.2% |
| Furniture and vehicles | 24 | €1,948 | €4,111 | +€2,163 | +111% |
| Other tangible fixed assets | 26 | €4,354 | €3,462 | -€892 | -20.5% |
| Current assets | 29/58 | €110,611 | €60,724 | -€49,887 | -45.1% |
| Amounts receivable within one year | 40/41 | €16,383 | €12,780 | -€3,604 | -22.0% |
| Trade receivables | 40 | €16,383 | €10,164 | -€6,219 | -38.0% |
| Other amounts receivable | 41 | - | €2,616 | +€2,616 | |
| Cash at bank and in hand | 54/58 | €90,766 | €44,698 | -€46,068 | -50.8% |
| Deferred charges and accrued income | 490/1 | €3,462 | €3,246 | -€216 | -6.2% |
| Total equity and liabilities | 10/49 | €116,913 | €68,297 | -€48,616 | -41.6% |
| Equity | 10/15 | €92,838 | €21,157 | -€71,682 | -77.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €87,838 | €16,157 | -€71,682 | -81.6% |
| Distributable reserves | 133 | €87,838 | €16,157 | -€71,682 | -81.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €24,075 | €47,140 | +€23,066 | +95.8% |
| Amounts payable within one year | 42/48 | €24,075 | €47,140 | +€23,066 | +95.8% |
| Trade debts | 44 | €1,071 | €1,924 | +€853 | +79.6% |
| Suppliers | 440/4 | €1,071 | €1,924 | +€853 | +79.6% |
| Taxes, remuneration and social security | 45 | €22,987 | €20,183 | -€2,803 | -12.2% |
| Taxes | 450/3 | €22,987 | €20,183 | -€2,803 | -12.2% |
| Other amounts payable | 47/48 | €17 | €25,033 | +€25,016 | +151,063% |
| Turnover | 70 | - | €119,220 | +€119,220 | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €78,478 | +€78,478 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,002 | €2,122 | +€1,120 | +112% |
| Other operating charges | 640/8 | €679 | €1,625 | +€946 | +139% |
| Non-recurring operating charges | 66A | €1,010 | €0 | -€1,010 | -100% |
| Gross operating margin | 9900 | €40,851 | €44,473 | +€3,623 | +8.9% |
| Operating profit (loss) | 9901 | €38,160 | €40,726 | +€2,567 | +6.7% |
| Financial income | 75/76B | €0 | €1 | +€0 | +38.5% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +38.5% |
| Financial charges | 65/66B | €2,691 | €1,992 | -€699 | -26.0% |
| Recurring financial charges | 65 | €2,691 | €1,992 | -€699 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | €35,469 | €38,735 | +€3,266 | +9.2% |
| Income taxes | 67/77 | €7,517 | €8,142 | +€626 | +8.3% |
| Profit (loss) for the period | 9904 | €27,953 | €30,593 | +€2,640 | +9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €27,953 | €30,593 | +€2,640 | +9.4% |
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 13 October 2026 via checked.be.