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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.

What changed

D.D. CONSTRUCT

BE 0859.789.588
NACE 46.831, Wholesale of construction materials, general range
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€6,061
2024 · €4,162+€1,899
Equity
€4,081
2024 · -€1,980+€6,061
Cash
-
not filed
Balance sheet total
€56,957
2024 · €36,110+€20,847

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€21,066

    up €21,066 (+59.4%), from €35,454 to €56,520

    of which Trade receivables: +€20,525

Equity and liabilities
  • Trade debts +€9,834

    up €9,834 (+1074.8%), from €915 to €10,749

  • Other debts +€7,000

    up €7,000 (+33.5%), from €20,900 to €27,900

  • Profit (loss) carried forward +€6,061

    up €6,061 (+27.0%), from -€22,440 to -€16,379

  • Short-term financial debts -€1,872

    down €1,872 (-12.9%), from €14,514 to €12,642

Income statement
  • Turnover +€39,743

    up €39,743 (+112.0%), from €35,495 to €75,238

  • Purchases and services +€35,340

    up €35,340 (+103.1%), from €34,286 to €69,626

  • Gross operating margin +€4,403

    up €4,403 (+364.2%), from €1,209 to €5,612

  • Financial income -€2,253

    down €2,253 (-28.2%), from €7,990 to €5,737

    of which Financial income: -€2,253

  • Taxes +€1,487

    new in 2025: €1,487

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €4,162
Gross operating margin +€4,403
Depreciation +€751
Other operating charges +€439
Financial income -€2,253
Financial charges +€46
Taxes -€1,487
Result 2025 €6,061

Cash bridge derived

cash 2024 to 2025

Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.

Every line side by side 42 lines
Line Code 2024 2025 Change %
Total assets 20/58 €36,110 €56,957 +€20,847 +57.7%
Fixed assets 21/28 €656 €437 -€219 -33.4%
Tangible fixed assets 22/27 €656 €437 -€219 -33.4%
Furniture and vehicles 24 €656 €437 -€219 -33.4%
Current assets 29/58 €35,454 €56,520 +€21,066 +59.4%
Amounts receivable within one year 40/41 €35,454 €56,520 +€21,066 +59.4%
Trade receivables 40 €15,799 €36,324 +€20,525 +129.9%
Other amounts receivable 41 €19,655 €20,196 +€541 +2.8%
Total equity and liabilities 10/49 €36,110 €56,957 +€20,847 +57.7%
Equity 10/15 -€1,980 €4,081 +€6,061
Contributions 10/11 €18,600 €18,600 = 0.0%
Capital 10 €18,600 €18,600 = 0.0%
Issued capital 100 €18,600 €18,600 = 0.0%
Reserves 13 €1,860 €1,860 = 0.0%
Non-distributable reserves 130/1 €1,860 €1,860 = 0.0%
Legal reserve 130 €1,860 €1,860 = 0.0%
Profit (loss) carried forward 14 -€22,440 -€16,379 +€6,061 +27.0%
Amounts payable 17/49 €38,090 €52,876 +€14,786 +38.8%
Amounts payable within one year 42/48 €38,090 €52,876 +€14,786 +38.8%
Financial debts 43 €14,514 €12,642 -€1,872 -12.9%
Credit institutions 430/8 €14,514 €12,642 -€1,872 -12.9%
Trade debts 44 €915 €10,749 +€9,834 +1074.8%
Suppliers 440/4 €915 €10,749 +€9,834 +1074.8%
Taxes, remuneration and social security 45 €1,761 €1,585 -€176 -10.0%
Taxes 450/3 €1,761 €1,585 -€176 -10.0%
Remuneration and social security 454/9 - €0 =
Other amounts payable 47/48 €20,900 €27,900 +€7,000 +33.5%
Turnover 70 €35,495 €75,238 +€39,743 +112.0%
Goods, raw materials, services and sundry goods 60/61 €34,286 €69,626 +€35,340 +103.1%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €970 €219 -€751 -77.4%
Other operating charges 640/8 €1,772 €1,333 -€439 -24.8%
Gross operating margin 9900 €1,209 €5,612 +€4,403 +364.2%
Operating profit (loss) 9901 -€1,533 €4,060 +€5,593
Financial income 75/76B €7,990 €5,737 -€2,253 -28.2%
Recurring financial income 75 €7,990 €5,737 -€2,253 -28.2%
Non-recurring financial income 76B €7,990 €5,737 -€2,253 -28.2%
Financial charges 65/66B €2,295 €2,249 -€46 -2.0%
Recurring financial charges 65 €2,295 €2,249 -€46 -2.0%
Profit (loss) for the period before taxes 9903 €4,162 €7,548 +€3,386 +81.4%
Income taxes 67/77 - €1,487 +€1,487
Profit (loss) for the period 9904 €4,162 €6,061 +€1,899 +45.6%
Profit (loss) for the period to be appropriated 9905 €4,162 €6,061 +€1,899 +45.6%

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 28 September 2026 via checked.be.