D-CONSTRUCT: 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-CONSTRUCT
Largest movements
- Cash -€3,824
down €3,824 (-2.1%), from €182,948 to €179,124
mainly Net result for the year (-€4,307)
- Reserves -€4,307
down €4,307 (-4.8%), from €89,260 to €84,953
- Gross operating margin -€2,015
down €2,015 (-95.9%), from -€2,101 to -€4,117
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 | €187,318 | €183,282 | -€4,035 | -2.2% |
| Current assets | 29/58 | €187,318 | €183,282 | -€4,035 | -2.2% |
| Amounts receivable within one year | 40/41 | €4,369 | €4,158 | -€211 | -4.8% |
| Trade receivables | 40 | €4,300 | €3,975 | -€325 | -7.6% |
| Other amounts receivable | 41 | €69 | €183 | +€114 | +165% |
| Cash at bank and in hand | 54/58 | €182,948 | €179,124 | -€3,824 | -2.1% |
| Total equity and liabilities | 10/49 | €187,318 | €183,282 | -€4,035 | -2.2% |
| Equity | 10/15 | €114,260 | €109,953 | -€4,307 | -3.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €89,260 | €84,953 | -€4,307 | -4.8% |
| Distributable reserves | 133 | €89,260 | €84,953 | -€4,307 | -4.8% |
| Amounts payable | 17/49 | €73,057 | €73,329 | +€272 | +0.4% |
| Amounts payable within one year | 42/48 | €73,057 | €73,329 | +€272 | +0.4% |
| Trade debts | 44 | €584 | €856 | +€272 | +46.5% |
| Suppliers | 440/4 | €584 | €856 | +€272 | +46.5% |
| Other amounts payable | 47/48 | €72,473 | €72,473 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | -€2,101 | -€4,117 | -€2,015 | -95.9% |
| Operating profit (loss) | 9901 | -€2,242 | -€4,261 | -€2,019 | -90.1% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €46 | €46 | = | 0.0% |
| Recurring financial charges | 65 | €46 | €46 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,288 | -€4,307 | -€2,019 | -88.3% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€2,288 | -€4,307 | -€2,019 | -88.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,288 | -€4,307 | -€2,019 | -88.3% |
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 15 October 2026 via checked.be.