D & D Constructions: 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 & D Constructions
Largest movements
- Tangible fixed assets -€14,279
down €14,279 (-2.6%), from €543,983 to €529,703
- Debts after one year -€23,931
down €23,931 (-10.7%), from €224,134 to €200,202
of which Financial debts: -€23,931
- Profit (loss) carried forward +€6,243
up €6,243 (+4.1%), from -€152,666 to -€146,423
- Financial charges -€935
down €935 (-12.4%), from €7,556 to €6,621
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
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
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €544,291 | €529,703 | -€14,588 | -2.7% |
| Fixed assets | 21/28 | €543,983 | €529,703 | -€14,279 | -2.6% |
| Tangible fixed assets | 22/27 | €543,983 | €529,703 | -€14,279 | -2.6% |
| Land and buildings | 22 | €543,983 | €529,703 | -€14,279 | -2.6% |
| Current assets | 29/58 | €309 | €0 | -€309 | -100.0% |
| Deferred charges and accrued income | 490/1 | €309 | €0 | -€309 | -100.0% |
| Total equity and liabilities | 10/49 | €544,291 | €529,703 | -€14,588 | -2.7% |
| Equity | 10/15 | €263,089 | €269,332 | +€6,243 | +2.4% |
| Contributions | 10/11 | €414,368 | €414,368 | = | 0.0% |
| Reserves | 13 | €1,387 | €1,387 | = | 0.0% |
| Distributable reserves | 133 | €1,387 | €1,387 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€152,666 | -€146,423 | +€6,243 | +4.1% |
| Amounts payable | 17/49 | €281,203 | €260,371 | -€20,831 | -7.4% |
| Amounts payable after more than one year | 17 | €224,134 | €200,202 | -€23,931 | -10.7% |
| Financial debts | 170/4 | €136,281 | €112,349 | -€23,931 | -17.6% |
| Other amounts payable | 178/9 | €87,853 | €87,853 | = | 0.0% |
| Amounts payable within one year | 42/48 | €55,898 | €58,997 | +€3,099 | +5.5% |
| Current portion of amounts payable after more than one year | 42 | €25,826 | €23,931 | -€1,894 | -7.3% |
| Financial debts | 43 | €848 | €835 | -€13 | -1.5% |
| Credit institutions | 430/8 | €848 | €835 | -€13 | -1.5% |
| Trade debts | 44 | €144 | €0 | -€144 | -100.0% |
| Suppliers | 440/4 | €144 | €0 | -€144 | -100.0% |
| Other amounts payable | 47/48 | €29,081 | €34,231 | +€5,150 | +17.7% |
| Accrued charges and deferred income | 492/3 | €1,171 | €1,172 | +€1 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,279 | €14,279 | = | 0.0% |
| Other operating charges | 640/8 | €2,704 | €2,788 | +€83 | +3.1% |
| Gross operating margin | 9900 | €30,216 | €29,931 | -€285 | -0.9% |
| Operating profit (loss) | 9901 | €13,232 | €12,864 | -€368 | -2.8% |
| Financial charges | 65/66B | €7,556 | €6,621 | -€935 | -12.4% |
| Recurring financial charges | 65 | €7,556 | €6,621 | -€935 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €5,676 | €6,243 | +€567 | +10.0% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €5,676 | €6,243 | +€567 | +10.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,676 | €6,243 | +€567 | +10.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.