D-D CONSTRUCT 2020: 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 2020
Largest movements
- Receivables within one year -€4,458
down €4,458 (-54.8%), from €8,137 to €3,679
of which Trade receivables: -€2,972
- Cash -€1,932
down €1,932 (-22.7%), from €8,507 to €6,575
mainly Net result for the year (-€4,898) and Investment in fixed assets (net) (-€3,000)
- Tangible fixed assets +€1,762
up €1,762 (+72.0%), from €2,447 to €4,209
of which Furniture and vehicles: +€1,816
- Deferred charges and accrued income -€503
down €503 (-41.1%), from €1,226 to €723
- Profit (loss) carried forward -€4,898
down €4,898 (-44.2%), from €11,093 to €6,195
- Trade debts +€2,094
new in 2025: €2,094
- Other debts -€1,181
down €1,181 (-21.6%), from €5,468 to €4,287
- Tax, wage and social debts -€1,147
down €1,147 (-41.6%), from €2,756 to €1,609
of which Taxes: -€1,148
- Staff costs +€12,575
up €12,575 (+17916.3%), from €70 to €12,646
- Gross operating margin +€7,619
up €7,619 (+174.6%), from €4,363 to €11,982
- Other operating charges -€502
down €502 (-49.9%), from €1,005 to €504
- Taxes -€500
down €500, from €498 to -€2
- Depreciation +€456
up €456 (+58.4%), from €782 to €1,238
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 | €20,317 | €15,186 | -€5,132 | -25.3% |
| Fixed assets | 21/28 | €2,447 | €4,209 | +€1,762 | +72.0% |
| Tangible fixed assets | 22/27 | €2,447 | €4,209 | +€1,762 | +72.0% |
| Plant, machinery and equipment | 23 | €174 | €120 | -€54 | -30.9% |
| Furniture and vehicles | 24 | €2,274 | €4,089 | +€1,816 | +79.9% |
| Current assets | 29/58 | €17,870 | €10,976 | -€6,894 | -38.6% |
| Amounts receivable within one year | 40/41 | €8,137 | €3,679 | -€4,458 | -54.8% |
| Trade receivables | 40 | €5,780 | €2,808 | -€2,972 | -51.4% |
| Other amounts receivable | 41 | €2,357 | €870 | -€1,487 | -63.1% |
| Cash at bank and in hand | 54/58 | €8,507 | €6,575 | -€1,932 | -22.7% |
| Deferred charges and accrued income | 490/1 | €1,226 | €723 | -€503 | -41.1% |
| Total equity and liabilities | 10/49 | €20,317 | €15,186 | -€5,132 | -25.3% |
| Equity | 10/15 | €12,093 | €7,195 | -€4,898 | -40.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,093 | €6,195 | -€4,898 | -44.2% |
| Amounts payable | 17/49 | €8,224 | €7,990 | -€234 | -2.8% |
| Amounts payable within one year | 42/48 | €8,224 | €7,990 | -€234 | -2.8% |
| Trade debts | 44 | - | €2,094 | +€2,094 | |
| Suppliers | 440/4 | - | €2,094 | +€2,094 | |
| Taxes, remuneration and social security | 45 | €2,756 | €1,609 | -€1,147 | -41.6% |
| Taxes | 450/3 | €1,156 | €8 | -€1,148 | -99.3% |
| Remuneration and social security | 454/9 | €1,600 | €1,601 | +€1 | 0.0% |
| Other amounts payable | 47/48 | €5,468 | €4,287 | -€1,181 | -21.6% |
| Remuneration, social security and pensions | 62 | €70 | €12,646 | +€12,575 | +17916.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €782 | €1,238 | +€456 | +58.4% |
| Other operating charges | 640/8 | €1,005 | €504 | -€502 | -49.9% |
| Non-recurring operating charges | 66A | - | €2,000 | +€2,000 | |
| Gross operating margin | 9900 | €4,363 | €11,982 | +€7,619 | +174.6% |
| Operating profit (loss) | 9901 | €2,506 | -€4,405 | -€6,911 | |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €183 | €500 | +€318 | +174.0% |
| Recurring financial charges | 65 | €183 | €500 | +€318 | +174.0% |
| Profit (loss) for the period before taxes | 9903 | €2,323 | -€4,900 | -€7,224 | |
| Income taxes | 67/77 | €498 | -€2 | -€500 | |
| Profit (loss) for the period | 9904 | €1,826 | -€4,898 | -€6,724 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,826 | -€4,898 | -€6,724 |
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 8 October 2026 via checked.be.