D&D 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&D Construct
Largest movements
- Stocks and contracts +€250,000
up €250,000 (+500.0%), from €50,000 to €300,000
- Receivables within one year -€55,606
down €55,606 (-96.6%), from €57,554 to €1,948
of which Other amounts receivable: -€35,552
- Cash -€47,448
down €47,448 (-35.2%), from €134,655 to €87,207
mainly Stocks and contracts (-€250,000) and Trade debts (-€62,374)
- Current portion of long-term debt +€246,950
new in 2025: €246,950
- Trade debts -€62,374
down €62,374 (-49.8%), from €125,180 to €62,806
- Tax, wage and social debts -€38,927
down €38,927 (-98.3%), from €39,611 to €684
- Gross operating margin -€14,212
down €14,212 (-69.8%), from €20,361 to €6,149
- Financial charges -€12,261
down €12,261 (-76.9%), from €15,951 to €3,689
- Other operating charges +€2,116
up €2,116, from €0 to €2,116
- Taxes -€1,322
down €1,322 (-90.3%), from €1,465 to €143
- Financial income -€950
down €950 (-87.2%), from €1,089 to €139
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 | €242,209 | €391,698 | +€149,489 | +61.7% |
| Current assets | 29/58 | €242,209 | €391,698 | +€149,489 | +61.7% |
| Stocks and contracts in progress | 3 | €50,000 | €300,000 | +€250,000 | +500.0% |
| Stocks | 30/36 | €50,000 | €300,000 | +€250,000 | +500.0% |
| Amounts receivable within one year | 40/41 | €57,554 | €1,948 | -€55,606 | -96.6% |
| Trade receivables | 40 | €20,054 | €0 | -€20,054 | -100.0% |
| Other amounts receivable | 41 | €37,500 | €1,948 | -€35,552 | -94.8% |
| Cash at bank and in hand | 54/58 | €134,655 | €87,207 | -€47,448 | -35.2% |
| Deferred charges and accrued income | 490/1 | €0 | €2,543 | +€2,543 | |
| Total equity and liabilities | 10/49 | €242,209 | €391,698 | +€149,489 | +61.7% |
| Equity | 10/15 | €77,418 | €77,758 | +€340 | +0.4% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €71,418 | €71,758 | +€340 | +0.5% |
| Distributable reserves | 133 | €71,418 | €71,758 | +€340 | +0.5% |
| Amounts payable | 17/49 | €164,791 | €313,939 | +€149,149 | +90.5% |
| Amounts payable within one year | 42/48 | €164,791 | €313,939 | +€149,149 | +90.5% |
| Current portion of amounts payable after more than one year | 42 | - | €246,950 | +€246,950 | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €125,180 | €62,806 | -€62,374 | -49.8% |
| Suppliers | 440/4 | €125,180 | €62,806 | -€62,374 | -49.8% |
| Taxes, remuneration and social security | 45 | €39,611 | €684 | -€38,927 | -98.3% |
| Taxes | 450/3 | €39,611 | €684 | -€38,927 | -98.3% |
| Other amounts payable | 47/48 | €0 | €3,500 | +€3,500 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €0 | €2,116 | +€2,116 | |
| Gross operating margin | 9900 | €20,361 | €6,149 | -€14,212 | -69.8% |
| Operating profit (loss) | 9901 | €20,361 | €4,033 | -€16,328 | -80.2% |
| Financial income | 75/76B | €1,089 | €139 | -€950 | -87.2% |
| Recurring financial income | 75 | €1,089 | €139 | -€950 | -87.2% |
| Financial charges | 65/66B | €15,951 | €3,689 | -€12,261 | -76.9% |
| Recurring financial charges | 65 | €15,951 | €3,689 | -€12,261 | -76.9% |
| Profit (loss) for the period before taxes | 9903 | €5,500 | €483 | -€5,017 | -91.2% |
| Income taxes | 67/77 | €1,465 | €143 | -€1,322 | -90.3% |
| Profit (loss) for the period | 9904 | €4,035 | €340 | -€3,695 | -91.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,035 | €340 | -€3,695 | -91.6% |
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 5 October 2026 via checked.be.