"D.G & J 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 & J CONSTRUCT"
Largest movements
- Tangible fixed assets -€23,370
down €23,370 (-15.5%), from €150,761 to €127,391
of which Plant, machinery and equipment: -€19,968
- Receivables within one year -€22,860
down €22,860 (-38.0%), from €60,233 to €37,372
of which Trade receivables: -€28,756
- Cash +€9,811
up €9,811 (+32.1%), from €30,608 to €40,420
mainly Depreciation (+€40,178) and Receivables within one year (+€22,860)
- Stocks and contracts -€3,820
down €3,820 (-32.8%), from €11,663 to €7,843
- Debts after one year -€37,993
down €37,993 (-45.1%), from €84,303 to €46,310
- Advances received +€10,000
up €10,000 (+141.9%), from €7,049 to €17,049
- Other debts -€9,612
down €9,612 (-39.1%), from €24,570 to €14,958
- Reserves +€6,688
up €6,688 (+19.4%), from €34,482 to €41,170
- Tax, wage and social debts -€5,326
down €5,326 (-21.6%), from €24,701 to €19,375
- Gross operating margin -€14,938
down €14,938 (-21.3%), from €70,205 to €55,266
- Taxes -€4,750
down €4,750 (-65.0%), from €7,308 to €2,558
- Other operating charges -€2,119
down €2,119 (-64.1%), from €3,305 to €1,186
- Depreciation +€1,411
up €1,411 (+3.6%), from €38,766 to €40,178
- Financial charges -€1,232
down €1,232 (-21.1%), from €5,829 to €4,597
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
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 | €254,976 | €216,121 | -€38,855 | -15.2% |
| Fixed assets | 21/28 | €151,124 | €127,754 | -€23,370 | -15.5% |
| Tangible fixed assets | 22/27 | €150,761 | €127,391 | -€23,370 | -15.5% |
| Land and buildings | 22 | - | €6,930 | +€6,930 | |
| Plant, machinery and equipment | 23 | €102,212 | €82,244 | -€19,968 | -19.5% |
| Furniture and vehicles | 24 | €48,549 | €38,217 | -€10,332 | -21.3% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €103,852 | €88,367 | -€15,485 | -14.9% |
| Stocks and contracts in progress | 3 | €11,663 | €7,843 | -€3,820 | -32.8% |
| Stocks | 30/36 | €11,663 | €7,843 | -€3,820 | -32.8% |
| Amounts receivable within one year | 40/41 | €60,233 | €37,372 | -€22,860 | -38.0% |
| Trade receivables | 40 | €59,776 | €31,020 | -€28,756 | -48.1% |
| Other amounts receivable | 41 | €456 | €6,352 | +€5,896 | +1292.2% |
| Cash at bank and in hand | 54/58 | €30,608 | €40,420 | +€9,811 | +32.1% |
| Deferred charges and accrued income | 490/1 | €1,349 | €2,733 | +€1,384 | +102.6% |
| Total equity and liabilities | 10/49 | €254,976 | €216,121 | -€38,855 | -15.2% |
| Equity | 10/15 | €53,082 | €59,770 | +€6,688 | +12.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €34,482 | €41,170 | +€6,688 | +19.4% |
| Distributable reserves | 133 | €34,482 | €41,170 | +€6,688 | +19.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €201,894 | €156,351 | -€45,543 | -22.6% |
| Amounts payable after more than one year | 17 | €84,303 | €46,310 | -€37,993 | -45.1% |
| Financial debts | 170/4 | €84,303 | €46,310 | -€37,993 | -45.1% |
| Amounts payable within one year | 42/48 | €117,590 | €110,040 | -€7,550 | -6.4% |
| Current portion of amounts payable after more than one year | 42 | €38,060 | €37,993 | -€67 | -0.2% |
| Trade debts | 44 | €23,211 | €20,665 | -€2,546 | -11.0% |
| Suppliers | 440/4 | €23,211 | €20,665 | -€2,546 | -11.0% |
| Advances received on contracts in progress | 46 | €7,049 | €17,049 | +€10,000 | +141.9% |
| Taxes, remuneration and social security | 45 | €24,701 | €19,375 | -€5,326 | -21.6% |
| Taxes | 450/3 | €24,701 | €19,375 | -€5,326 | -21.6% |
| Other amounts payable | 47/48 | €24,570 | €14,958 | -€9,612 | -39.1% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,766 | €40,178 | +€1,411 | +3.6% |
| Other operating charges | 640/8 | €3,305 | €1,186 | -€2,119 | -64.1% |
| Non-recurring operating charges | 66A | €0 | €59 | +€59 | |
| Gross operating margin | 9900 | €70,205 | €55,266 | -€14,938 | -21.3% |
| Operating profit (loss) | 9901 | €28,134 | €13,844 | -€14,290 | -50.8% |
| Financial income | 75/76B | €1,119 | €0 | -€1,119 | -100.0% |
| Recurring financial income | 75 | €1,119 | €0 | -€1,119 | -100.0% |
| Financial charges | 65/66B | €5,829 | €4,597 | -€1,232 | -21.1% |
| Recurring financial charges | 65 | €5,829 | €4,597 | -€1,232 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €23,423 | €9,246 | -€14,177 | -60.5% |
| Income taxes | 67/77 | €7,308 | €2,558 | -€4,750 | -65.0% |
| Profit (loss) for the period | 9904 | €16,115 | €6,688 | -€9,427 | -58.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,115 | €6,688 | -€9,427 | -58.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.