D & G CONSTRUCT: 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 & G CONSTRUCT
Largest movements
- Receivables within one year +€173,794
up €173,794 (+33.3%), from €522,007 to €695,801
of which Trade receivables: +€182,822
- Tangible fixed assets +€104,366
up €104,366 (+221.3%), from €47,163 to €151,529
of which Furniture and vehicles: +€105,707
- Cash +€88,940
up €88,940 (+169.0%), from €52,640 to €141,580
mainly Trade debts (+€141,803) and Debts after one year (+€137,646)
- Trade debts +€141,803
up €141,803 (+60.5%), from €234,326 to €376,129
- Debts after one year +€137,646
new in 2024: €137,646
- Reserves +€37,040
up €37,040 (+11.6%), from €318,860 to €355,900
of which Distributable reserves: +€37,040
- Accrued charges and deferred income +€33,825
new in 2024: €33,825
- Gross operating margin -€38,342
down €38,342 (-27.7%), from €138,587 to €100,246
- Taxes -€18,184
down €18,184 (-49.0%), from €37,122 to €18,938
- Depreciation +€13,855
up €13,855 (+56.1%), from €24,684 to €38,539
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.
Cash bridge derived
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 | €635,218 | €993,768 | +€358,551 | +56.4% |
| Fixed assets | 21/28 | €49,515 | €153,881 | +€104,366 | +210.8% |
| Tangible fixed assets | 22/27 | €47,163 | €151,529 | +€104,366 | +221.3% |
| Plant, machinery and equipment | 23 | €2,788 | €1,447 | -€1,341 | -48.1% |
| Furniture and vehicles | 24 | €44,375 | €150,082 | +€105,707 | +238.2% |
| Financial fixed assets | 28 | €2,352 | €2,352 | = | 0.0% |
| Current assets | 29/58 | €585,703 | €839,887 | +€254,184 | +43.4% |
| Amounts receivable within one year | 40/41 | €522,007 | €695,801 | +€173,794 | +33.3% |
| Trade receivables | 40 | €435,893 | €618,715 | +€182,822 | +41.9% |
| Other amounts receivable | 41 | €86,114 | €77,086 | -€9,028 | -10.5% |
| Cash at bank and in hand | 54/58 | €52,640 | €141,580 | +€88,940 | +169.0% |
| Deferred charges and accrued income | 490/1 | €11,055 | €2,506 | -€8,549 | -77.3% |
| Total equity and liabilities | 10/49 | €635,218 | €993,768 | +€358,551 | +56.4% |
| Equity | 10/15 | €325,440 | €362,480 | +€37,040 | +11.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €318,860 | €355,900 | +€37,040 | +11.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €317,000 | €354,040 | +€37,040 | +11.7% |
| Profit (loss) carried forward | 14 | €380 | €380 | = | 0.0% |
| Amounts payable | 17/49 | €309,777 | €631,288 | +€321,511 | +103.8% |
| Amounts payable after more than one year | 17 | - | €137,646 | +€137,646 | |
| Financial debts | 170/4 | - | €137,646 | +€137,646 | |
| Amounts payable within one year | 42/48 | €309,777 | €459,818 | +€150,040 | +48.4% |
| Current portion of amounts payable after more than one year | 42 | €13,162 | €15,461 | +€2,299 | +17.5% |
| Trade debts | 44 | €234,326 | €376,129 | +€141,803 | +60.5% |
| Suppliers | 440/4 | €234,326 | €376,129 | +€141,803 | +60.5% |
| Taxes, remuneration and social security | 45 | €55,910 | €61,849 | +€5,938 | +10.6% |
| Taxes | 450/3 | €53,818 | €59,756 | +€5,938 | +11.0% |
| Remuneration and social security | 454/9 | €2,092 | €2,092 | = | 0.0% |
| Other amounts payable | 47/48 | €6,380 | €6,380 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €33,825 | +€33,825 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,684 | €38,539 | +€13,855 | +56.1% |
| Other operating charges | 640/8 | €4,489 | €3,895 | -€594 | -13.2% |
| Gross operating margin | 9900 | €138,587 | €100,246 | -€38,342 | -27.7% |
| Operating profit (loss) | 9901 | €109,415 | €57,812 | -€51,603 | -47.2% |
| Financial charges | 65/66B | €1,814 | €1,834 | +€20 | +1.1% |
| Recurring financial charges | 65 | €1,814 | €1,834 | +€20 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | €107,601 | €55,978 | -€51,623 | -48.0% |
| Income taxes | 67/77 | €37,122 | €18,938 | -€18,184 | -49.0% |
| Profit (loss) for the period | 9904 | €70,479 | €37,040 | -€33,439 | -47.4% |
| Profit (loss) for the period to be appropriated | 9905 | €70,479 | €37,040 | -€33,439 | -47.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.