D.D.S. 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.S. Construct
Largest movements
- Cash +€47,073
up €47,073 (+33.4%), from €140,842 to €187,915
mainly Depreciation (+€32,587) and Net result for the year (+€30,918)
- Tangible fixed assets -€18,296
down €18,296 (-23.9%), from €76,549 to €58,253
of which Furniture and vehicles: -€12,088
- Receivables within one year -€5,235
down €5,235 (-48.1%), from €10,892 to €5,657
of which Trade receivables: -€4,511
- Reserves +€32,778
up €32,778 (+24.1%), from €136,169 to €168,947
- Debts after one year -€8,105
down €8,105 (-20.7%), from €39,090 to €30,985
- Current portion of long-term debt -€3,533
down €3,533 (-18.6%), from €18,956 to €15,423
- Other debts +€2,938
up €2,938 (+47.6%), from €6,170 to €9,108
- Gross operating margin +€41,807
up €41,807 (+105%), from €39,652 to €81,459
- Taxes +€12,659
up €12,659 (+385%), from €3,290 to €15,949
- Depreciation +€8,746
up €8,746 (+36.7%), from €23,841 to €32,587
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.
Derived cash bridge
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 | €232,057 | €254,042 | +€21,985 | +9.5% |
| Fixed assets | 21/28 | €76,549 | €58,253 | -€18,296 | -23.9% |
| Tangible fixed assets | 22/27 | €76,549 | €58,253 | -€18,296 | -23.9% |
| Plant, machinery and equipment | 23 | €6,944 | €1,212 | -€5,733 | -82.6% |
| Furniture and vehicles | 24 | €68,653 | €56,566 | -€12,088 | -17.6% |
| Other tangible fixed assets | 26 | €951 | €476 | -€476 | -50.0% |
| Current assets | 29/58 | €155,508 | €195,789 | +€40,281 | +25.9% |
| Stocks and contracts in progress | 3 | €2,403 | €1,568 | -€835 | -34.7% |
| Stocks | 30/36 | €2,403 | €1,568 | -€835 | -34.7% |
| Amounts receivable within one year | 40/41 | €10,892 | €5,657 | -€5,235 | -48.1% |
| Trade receivables | 40 | €6,936 | €2,426 | -€4,511 | -65.0% |
| Other amounts receivable | 41 | €3,955 | €3,232 | -€724 | -18.3% |
| Cash at bank and in hand | 54/58 | €140,842 | €187,915 | +€47,073 | +33.4% |
| Deferred charges and accrued income | 490/1 | €1,372 | €649 | -€723 | -52.7% |
| Total equity and liabilities | 10/49 | €232,057 | €254,042 | +€21,985 | +9.5% |
| Equity | 10/15 | €156,629 | €187,547 | +€30,918 | +19.7% |
| Contributions | 10/11 | €20,460 | €18,600 | -€1,860 | -9.1% |
| Reserves | 13 | €136,169 | €168,947 | +€32,778 | +24.1% |
| Distributable reserves | 133 | €136,169 | €168,947 | +€32,778 | +24.1% |
| Amounts payable | 17/49 | €75,428 | €66,495 | -€8,933 | -11.8% |
| Amounts payable after more than one year | 17 | €39,090 | €30,985 | -€8,105 | -20.7% |
| Financial debts | 170/4 | €39,090 | €30,985 | -€8,105 | -20.7% |
| Amounts payable within one year | 42/48 | €36,338 | €35,510 | -€828 | -2.3% |
| Current portion of amounts payable after more than one year | 42 | €18,956 | €15,423 | -€3,533 | -18.6% |
| Trade debts | 44 | €6,991 | €6,041 | -€950 | -13.6% |
| Suppliers | 440/4 | €6,991 | €6,041 | -€950 | -13.6% |
| Taxes, remuneration and social security | 45 | €4,220 | €4,938 | +€718 | +17.0% |
| Taxes | 450/3 | €4,220 | €4,938 | +€718 | +17.0% |
| Other amounts payable | 47/48 | €6,170 | €9,108 | +€2,938 | +47.6% |
| Non-recurring operating income | 76A | €5,000 | €1,391 | -€3,609 | -72.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,841 | €32,587 | +€8,746 | +36.7% |
| Other operating charges | 640/8 | €813 | €721 | -€92 | -11.3% |
| Gross operating margin | 9900 | €39,652 | €81,459 | +€41,807 | +105% |
| Operating profit (loss) | 9901 | €14,999 | €48,151 | +€33,153 | +221% |
| Financial income | 75/76B | €802 | €1,073 | +€272 | +33.9% |
| Recurring financial income | 75 | €802 | €1,073 | +€272 | +33.9% |
| Financial charges | 65/66B | €2,264 | €2,357 | +€94 | +4.1% |
| Recurring financial charges | 65 | €2,264 | €2,357 | +€94 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | €13,537 | €46,868 | +€33,331 | +246% |
| Income taxes | 67/77 | €3,290 | €15,949 | +€12,659 | +385% |
| Profit (loss) for the period | 9904 | €10,246 | €30,918 | +€20,672 | +202% |
| Transfer from tax-exempt reserves | 789 | €1,694 | - | -€1,694 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,941 | €30,918 | +€18,978 | +159% |
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 24 October 2026 via checked.be.