D.D.C. CONSTRUCTIONS: what changed
What changed
D.D.C. CONSTRUCTIONS
NACE 43.410, Roofing work
filed annual accounts (NBB)
Net result for the year
€30,310
2024 · €6,430+€23,880
Equity
€179,140
2024 · €148,830+€30,310
Cash
€144,317
2024 · €137,830+€6,488
Balance sheet total
€622,136
2024 · €618,749+€3,387
Largest movements
Assets
- Stocks and contracts +€20,156
up €20,156 (+35.5%), from €56,776 to €76,933
- Receivables within one year -€19,706
down €19,706 (-19.7%), from €99,866 to €80,160
of which Trade receivables: -€58,971
- Tangible fixed assets -€8,716
down €8,716 (-2.7%), from €319,300 to €310,584
of which Land and buildings: -€24,787
- Cash +€6,488
up €6,488 (+4.7%), from €137,830 to €144,317
mainly Depreciation (+€42,370) and Net result for the year (+€30,310)
Equity and liabilities
- Reserves +€30,310
up €30,310 (+21.5%), from €141,130 to €171,440
- Debts after one year -€23,298
down €23,298 (-6.9%), from €339,551 to €316,253
- Other debts -€15,666
down €15,666 (-100%), from €15,666 to €0
- Trade debts +€10,067
up €10,067 (+22.2%), from €45,353 to €55,420
Income statement
- Gross operating margin +€48,214
up €48,214 (+11.8%), from €409,326 to €457,540
- Taxes +€11,463
up €11,463 (+315%), from €3,638 to €15,100
- Financial income -€5,059
down €5,059 (-78.5%), from €6,448 to €1,389
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€6,430
Gross operating margin
+€48,214
Staff costs
+€564
Depreciation
-€4,442
Other operating charges
+€257
Other operating items
-€3,746
Financial income
-€5,059
Financial charges
-€445
Taxes
-€11,463
Result 2025
€30,310
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€57,830
Investment
-€33,654
Financing
-€17,689
Cash 2024
€137,830
From operations (derived)
+€57,830
Net result for the year
+€30,310
Depreciation
+€42,370
Stocks and contracts
-€20,156
Receivables within one year
+€19,706
Deferred charges and accrued income
-€5,165
Trade debts
+€10,067
Tax, wage and social debts
-€3,635
Other debts
-€15,666
Investment (derived)
-€33,654
Investment in fixed assets (net)
-€33,654
Financing
-€17,689
Debts after one year
-€23,298
Current portion of long-term debt
+€5,161
Short-term financial debts
+€448
Cash 2025
€144,317
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €618,749 | €622,136 | +€3,387 | +0.5% |
| Fixed assets | 21/28 | €319,300 | €310,584 | -€8,716 | -2.7% |
| Tangible fixed assets | 22/27 | €319,300 | €310,584 | -€8,716 | -2.7% |
| Land and buildings | 22 | €275,846 | €251,059 | -€24,787 | -9.0% |
| Plant, machinery and equipment | 23 | €18,853 | €11,594 | -€7,259 | -38.5% |
| Furniture and vehicles | 24 | €24,600 | €47,930 | +€23,330 | +94.8% |
| Current assets | 29/58 | €299,449 | €311,553 | +€12,103 | +4.0% |
| Stocks and contracts in progress | 3 | €56,776 | €76,933 | +€20,156 | +35.5% |
| Stocks | 30/36 | €56,776 | €76,933 | +€20,156 | +35.5% |
| Amounts receivable within one year | 40/41 | €99,866 | €80,160 | -€19,706 | -19.7% |
| Trade receivables | 40 | €83,366 | €24,395 | -€58,971 | -70.7% |
| Other amounts receivable | 41 | €16,500 | €55,765 | +€39,265 | +238% |
| Cash at bank and in hand | 54/58 | €137,830 | €144,317 | +€6,488 | +4.7% |
| Deferred charges and accrued income | 490/1 | €4,977 | €10,143 | +€5,165 | +104% |
| Total equity and liabilities | 10/49 | €618,749 | €622,136 | +€3,387 | +0.5% |
| Equity | 10/15 | €148,830 | €179,140 | +€30,310 | +20.4% |
| Contributions | 10/11 | €7,700 | €7,700 | = | 0.0% |
| Reserves | 13 | €141,130 | €171,440 | +€30,310 | +21.5% |
| Distributable reserves | 133 | €141,130 | €171,440 | +€30,310 | +21.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €469,919 | €442,996 | -€26,923 | -5.7% |
| Amounts payable after more than one year | 17 | €339,551 | €316,253 | -€23,298 | -6.9% |
| Financial debts | 170/4 | €339,551 | €316,253 | -€23,298 | -6.9% |
| Amounts payable within one year | 42/48 | €130,368 | €126,743 | -€3,625 | -2.8% |
| Current portion of amounts payable after more than one year | 42 | €33,075 | €38,236 | +€5,161 | +15.6% |
| Financial debts | 43 | €157 | €605 | +€448 | +286% |
| Credit institutions | 430/8 | €157 | €605 | +€448 | +286% |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €45,353 | €55,420 | +€10,067 | +22.2% |
| Suppliers | 440/4 | €45,353 | €55,420 | +€10,067 | +22.2% |
| Taxes, remuneration and social security | 45 | €36,118 | €32,482 | -€3,635 | -10.1% |
| Taxes | 450/3 | €3,130 | €361 | -€2,770 | -88.5% |
| Remuneration and social security | 454/9 | €32,987 | €32,122 | -€866 | -2.6% |
| Other amounts payable | 47/48 | €15,666 | €0 | -€15,666 | -100% |
| Non-recurring operating income | 76A | €7,004 | €9,091 | +€2,087 | +29.8% |
| Remuneration, social security and pensions | 62 | €344,452 | €343,888 | -€564 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,928 | €42,370 | +€4,442 | +11.7% |
| Other operating charges | 640/8 | €6,990 | €6,733 | -€257 | -3.7% |
| Non-recurring operating charges | 66A | - | €3,746 | +€3,746 | |
| Gross operating margin | 9900 | €409,326 | €457,540 | +€48,214 | +11.8% |
| Operating profit (loss) | 9901 | €19,956 | €60,804 | +€40,848 | +205% |
| Financial income | 75/76B | €6,448 | €1,389 | -€5,059 | -78.5% |
| Recurring financial income | 75 | €6,448 | €1,389 | -€5,059 | -78.5% |
| Financial charges | 65/66B | €16,337 | €16,782 | +€445 | +2.7% |
| Recurring financial charges | 65 | €16,337 | €16,782 | +€445 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €10,067 | €45,411 | +€35,343 | +351% |
| Income taxes | 67/77 | €3,638 | €15,100 | +€11,463 | +315% |
| Profit (loss) for the period | 9904 | €6,430 | €30,310 | +€23,880 | +371% |
| Profit (loss) for the period to be appropriated | 9905 | €6,430 | €30,310 | +€23,880 | +371% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.