D-CONSTRUCTION: 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-CONSTRUCTION
Largest movements
- Receivables within one year -€218,555
down €218,555 (-31.0%), from €704,076 to €485,520
of which Trade receivables: -€208,085
- Other debts -€198,575
down €198,575 (-53.1%), from €373,947 to €175,372
- Profit (loss) carried forward -€135,747
down €135,747, from €35,717 to -€100,030
- Trade debts +€116,090
up €116,090 (+39.8%), from €291,840 to €407,930
- Gross operating margin -€97,982
down €97,982, from €39,113 to -€58,869
- Taxes +€38,337
up €38,337 (+32,295%), from €119 to €38,456
- Other operating charges +€38,320
new in 2024: €38,320
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €704,563 | €485,921 | -€218,642 | -31.0% |
| Fixed assets | 21/28 | €363 | €363 | = | 0.0% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €704,200 | €485,558 | -€218,642 | -31.0% |
| Amounts receivable within one year | 40/41 | €704,076 | €485,520 | -€218,555 | -31.0% |
| Trade receivables | 40 | €655,232 | €447,147 | -€208,085 | -31.8% |
| Other amounts receivable | 41 | €48,844 | €38,374 | -€10,471 | -21.4% |
| Cash at bank and in hand | 54/58 | €124 | €37 | -€87 | -69.9% |
| Total equity and liabilities | 10/49 | €704,563 | €485,921 | -€218,642 | -31.0% |
| Equity | 10/15 | €38,217 | -€97,530 | -€135,747 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,717 | -€100,030 | -€135,747 | |
| Amounts payable | 17/49 | €666,346 | €583,451 | -€82,895 | -12.4% |
| Amounts payable within one year | 42/48 | €666,346 | €583,451 | -€82,895 | -12.4% |
| Trade debts | 44 | €291,840 | €407,930 | +€116,090 | +39.8% |
| Suppliers | 440/4 | €291,840 | €407,930 | +€116,090 | +39.8% |
| Taxes, remuneration and social security | 45 | €559 | €149 | -€410 | -73.4% |
| Taxes | 450/3 | €119 | - | -€119 | |
| Remuneration and social security | 454/9 | €440 | €149 | -€291 | -66.2% |
| Other amounts payable | 47/48 | €373,947 | €175,372 | -€198,575 | -53.1% |
| Other operating charges | 640/8 | - | €38,320 | +€38,320 | |
| Gross operating margin | 9900 | €39,113 | -€58,869 | -€97,982 | |
| Operating profit (loss) | 9901 | €39,113 | -€97,189 | -€136,302 | |
| Financial charges | 65/66B | €234 | €103 | -€132 | -56.2% |
| Recurring financial charges | 65 | €234 | €103 | -€132 | -56.2% |
| Profit (loss) for the period before taxes | 9903 | €38,878 | -€97,292 | -€136,170 | |
| Income taxes | 67/77 | €119 | €38,456 | +€38,337 | +32,295% |
| Profit (loss) for the period | 9904 | €38,760 | -€135,747 | -€174,507 | |
| Profit (loss) for the period to be appropriated | 9905 | €38,760 | -€135,747 | -€174,507 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.