D ET R 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 ET R CONSTRUCTIONS
Largest movements
- Receivables within one year -€12,302
no longer reported in 2025 (was €12,302)
- Current investments +€6,404
new in 2025: €6,404
- Provisions -€102,923
no longer reported in 2025 (was €102,923)
- Profit (loss) carried forward +€95,867
up €95,867 (+85.4%), from -€112,309 to -€16,442
- Other debts +€1,168
new in 2025: €1,168
- Provisions -€102,923
no longer reported in 2025 (was €102,923)
- Taxes -€12,056
no longer reported in 2025 (was €12,056)
- Gross operating margin -€1,382
new in 2025: -€1,382
- Financial charges +€484
up €484 (+91.7%), from €528 to €1,013
of which Non-recurring financial charges: +€578
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,302 | €6,404 | -€5,898 | -47.9% |
| Current assets | 29/58 | €12,302 | €6,404 | -€5,898 | -47.9% |
| Amounts receivable within one year | 40/41 | €12,302 | - | -€12,302 | |
| Other amounts receivable | 41 | €12,302 | - | -€12,302 | |
| Current investments | 50/53 | - | €6,404 | +€6,404 | |
| Total equity and liabilities | 10/49 | €12,302 | €6,404 | -€5,898 | -47.9% |
| Equity | 10/15 | -€104,253 | -€8,386 | +€95,867 | +92.0% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€112,309 | -€16,442 | +€95,867 | +85.4% |
| Provisions and deferred taxes | 16 | €102,923 | - | -€102,923 | |
| Provisions for liabilities and charges | 160/5 | €102,923 | - | -€102,923 | |
| Other liabilities and charges | 164/5 | €102,923 | - | -€102,923 | |
| Amounts payable | 17/49 | €13,632 | €14,789 | +€1,158 | +8.5% |
| Amounts payable within one year | 42/48 | €13,632 | €14,789 | +€1,158 | +8.5% |
| Financial debts | 43 | €10 | - | -€10 | |
| Credit institutions | 430/8 | €10 | - | -€10 | |
| Trade debts | 44 | €348 | €348 | = | 0.0% |
| Suppliers | 440/4 | €348 | €348 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €13,274 | €13,274 | = | 0.0% |
| Taxes | 450/3 | €13,274 | €13,274 | = | 0.0% |
| Other amounts payable | 47/48 | - | €1,168 | +€1,168 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €102,923 | - | -€102,923 | |
| Gross operating margin | 9900 | - | -€1,382 | -€1,382 | |
| Operating profit (loss) | 9901 | -€102,923 | -€1,382 | +€101,541 | +98.7% |
| Financial charges | 65/66B | €528 | €1,013 | +€484 | +91.7% |
| Recurring financial charges | 65 | €116 | €23 | -€93 | -80.2% |
| Non-recurring financial charges | 66B | €412 | €990 | +€578 | +140% |
| Profit (loss) for the period before taxes | 9903 | -€103,451 | -€2,394 | +€101,057 | +97.7% |
| Income taxes | 67/77 | €12,056 | - | -€12,056 | |
| Profit (loss) for the period | 9904 | -€115,506 | -€2,394 | +€113,112 | +97.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€115,506 | -€2,394 | +€113,112 | +97.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.