D&D GROUP CONSTRUCT: 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 GROUP CONSTRUCT
Largest movements
- Stocks and contracts -€15,390
no longer reported in 2024 (was €15,390)
- Cash +€13,509
up €13,509 (+1,390%), from €972 to €14,481
mainly Trade debts (+€35,028) and Stocks and contracts (+€15,390)
- Deferred charges and accrued income +€4,625
up €4,625 (+2,181%), from €212 to €4,837
- Receivables within one year +€3,707
up €3,707 (+5.7%), from €65,264 to €68,971
of which Trade receivables: +€37,789
- Tangible fixed assets +€1,050
new in 2024: €1,050
- Trade debts +€35,028
up €35,028 (+344%), from €10,176 to €45,204
- Tax, wage and social debts -€33,400
down €33,400 (-84.3%), from €39,606 to €6,206
- Profit (loss) carried forward +€3,972
up €3,972 (+19.0%), from €20,940 to €24,912
- Other debts +€2,029
new in 2024: €2,029
- Gross operating margin +€23,639
up €23,639 (+177%), from €13,384 to €37,023
- Financial charges +€8,617
up €8,617 (+89.9%), from €9,590 to €18,207
- Other operating charges +€8,077
up €8,077 (+649%), from €1,244 to €9,321
- Taxes +€4,720
up €4,720 (+635%), from €743 to €5,463
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €81,850 | €89,351 | +€7,501 | +9.2% |
| Fixed assets | 21/28 | €12 | €1,062 | +€1,050 | +8,754% |
| Tangible fixed assets | 22/27 | - | €1,050 | +€1,050 | |
| Furniture and vehicles | 24 | - | €1,050 | +€1,050 | |
| Financial fixed assets | 28 | €12 | €12 | +€0 | +3.5% |
| Current assets | 29/58 | €81,838 | €88,288 | +€6,450 | +7.9% |
| Stocks and contracts in progress | 3 | €15,390 | - | -€15,390 | |
| Stocks | 30/36 | €15,390 | - | -€15,390 | |
| Amounts receivable within one year | 40/41 | €65,264 | €68,971 | +€3,707 | +5.7% |
| Trade receivables | 40 | €27,297 | €65,086 | +€37,789 | +138% |
| Other amounts receivable | 41 | €37,967 | €3,884 | -€34,083 | -89.8% |
| Cash at bank and in hand | 54/58 | €972 | €14,481 | +€13,509 | +1,390% |
| Deferred charges and accrued income | 490/1 | €212 | €4,837 | +€4,625 | +2,181% |
| Total equity and liabilities | 10/49 | €81,850 | €89,351 | +€7,501 | +9.2% |
| Equity | 10/15 | €31,940 | €35,912 | +€3,972 | +12.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,940 | €24,912 | +€3,972 | +19.0% |
| Amounts payable | 17/49 | €49,910 | €53,439 | +€3,529 | +7.1% |
| Amounts payable within one year | 42/48 | €49,910 | €53,439 | +€3,529 | +7.1% |
| Financial debts | 43 | €128 | - | -€128 | |
| Credit institutions | 430/8 | €128 | - | -€128 | |
| Trade debts | 44 | €10,176 | €45,204 | +€35,028 | +344% |
| Suppliers | 440/4 | €10,176 | €45,204 | +€35,028 | +344% |
| Taxes, remuneration and social security | 45 | €39,606 | €6,206 | -€33,400 | -84.3% |
| Taxes | 450/3 | €39,606 | €6,206 | -€33,400 | -84.3% |
| Other amounts payable | 47/48 | - | €2,029 | +€2,029 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €350 | +€350 | |
| Other operating charges | 640/8 | €1,244 | €9,321 | +€8,077 | +649% |
| Gross operating margin | 9900 | €13,384 | €37,023 | +€23,639 | +177% |
| Operating profit (loss) | 9901 | €12,140 | €27,352 | +€15,212 | +125% |
| Financial income | 75/76B | €13 | €290 | +€277 | +2,132% |
| Recurring financial income | 75 | €13 | €290 | +€277 | +2,132% |
| Financial charges | 65/66B | €9,590 | €18,207 | +€8,617 | +89.9% |
| Recurring financial charges | 65 | €9,590 | €18,207 | +€8,617 | +89.9% |
| Profit (loss) for the period before taxes | 9903 | €2,563 | €9,435 | +€6,872 | +268% |
| Income taxes | 67/77 | €743 | €5,463 | +€4,720 | +635% |
| Profit (loss) for the period | 9904 | €1,820 | €3,972 | +€2,152 | +118% |
| Profit (loss) for the period to be appropriated | 9905 | €1,820 | €3,972 | +€2,152 | +118% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.