D.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.J. CONSTRUCT
Largest movements
- Receivables within one year +€61,594
up €61,594 (+185.5%), from €33,212 to €94,806
of which Other amounts receivable: +€34,406
- Cash +€31,053
up €31,053 (+2454.9%), from €1,265 to €32,318
mainly Trade debts (+€49,866) and Tax, wage and social debts (+€35,136)
- Tangible fixed assets -€7,284
down €7,284 (-92.3%), from €7,892 to €608
of which Land and buildings: -€6,107
- Deferred charges and accrued income -€1,335
down €1,335 (-66.1%), from €2,021 to €685
- Trade debts +€49,866
up €49,866 (+294.6%), from €16,927 to €66,793
- Tax, wage and social debts +€35,136
up €35,136 (+3061.1%), from €1,148 to €36,284
of which Taxes: +€24,183
- Other debts -€4,950
no longer reported in 2024 (was €4,950)
- Profit (loss) carried forward +€3,909
up €3,909 (+208.8%), from €1,872 to €5,781
- Staff costs +€75,161
up €75,161 (+73.3%), from €102,499 to €177,660
- Gross operating margin +€62,315
up €62,315 (+50.5%), from €123,416 to €185,731
- Depreciation -€12,582
down €12,582 (-91.4%), from €13,759 to €1,177
- Financial income -€10,326
down €10,326 (-100.0%), from €10,327 to €0
of which Non-recurring financial income: -€10,327
- Financial charges -€2,280
down €2,280 (-88.2%), from €2,586 to €306
of which Financial charges: -€1,443
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 | €44,457 | €128,417 | +€83,961 | +188.9% |
| Fixed assets | 21/28 | €7,959 | €608 | -€7,351 | -92.4% |
| Tangible fixed assets | 22/27 | €7,892 | €608 | -€7,284 | -92.3% |
| Land and buildings | 22 | €6,107 | - | -€6,107 | |
| Plant, machinery and equipment | 23 | €624 | €459 | -€166 | -26.5% |
| Furniture and vehicles | 24 | €1,161 | €149 | -€1,011 | -87.1% |
| Financial fixed assets | 28 | €67 | - | -€67 | |
| Current assets | 29/58 | €36,498 | €127,809 | +€91,311 | +250.2% |
| Amounts receivable within one year | 40/41 | €33,212 | €94,806 | +€61,594 | +185.5% |
| Trade receivables | 40 | €31,752 | €58,940 | +€27,188 | +85.6% |
| Other amounts receivable | 41 | €1,460 | €35,866 | +€34,406 | +2356.3% |
| Cash at bank and in hand | 54/58 | €1,265 | €32,318 | +€31,053 | +2454.9% |
| Deferred charges and accrued income | 490/1 | €2,021 | €685 | -€1,335 | -66.1% |
| Total equity and liabilities | 10/49 | €44,457 | €128,417 | +€83,961 | +188.9% |
| Equity | 10/15 | €21,432 | €25,341 | +€3,909 | +18.2% |
| Contributions | 10/11 | €17,700 | €17,700 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,872 | €5,781 | +€3,909 | +208.8% |
| Amounts payable | 17/49 | €23,025 | €103,076 | +€80,052 | +347.7% |
| Amounts payable within one year | 42/48 | €23,025 | €103,076 | +€80,052 | +347.7% |
| Trade debts | 44 | €16,927 | €66,793 | +€49,866 | +294.6% |
| Suppliers | 440/4 | €16,927 | €66,793 | +€49,866 | +294.6% |
| Taxes, remuneration and social security | 45 | €1,148 | €36,284 | +€35,136 | +3061.1% |
| Taxes | 450/3 | - | €24,183 | +€24,183 | |
| Remuneration and social security | 454/9 | €1,148 | €12,101 | +€10,953 | +954.2% |
| Other amounts payable | 47/48 | €4,950 | - | -€4,950 | |
| Remuneration, social security and pensions | 62 | €102,499 | €177,660 | +€75,161 | +73.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,759 | €1,177 | -€12,582 | -91.4% |
| Other operating charges | 640/8 | €2,017 | €1,561 | -€456 | -22.6% |
| Gross operating margin | 9900 | €123,416 | €185,731 | +€62,315 | +50.5% |
| Operating profit (loss) | 9901 | €5,141 | €5,334 | +€193 | +3.8% |
| Financial income | 75/76B | €10,327 | €0 | -€10,326 | -100.0% |
| Recurring financial income | 75 | €10,327 | €0 | -€10,326 | -100.0% |
| Non-recurring financial income | 76B | €10,327 | - | -€10,327 | |
| Financial charges | 65/66B | €2,586 | €306 | -€2,280 | -88.2% |
| Recurring financial charges | 65 | €1,749 | €306 | -€1,443 | -82.5% |
| Non-recurring financial charges | 66B | €837 | - | -€837 | |
| Profit (loss) for the period before taxes | 9903 | €12,882 | €5,028 | -€7,854 | -61.0% |
| Income taxes | 67/77 | - | €1,119 | +€1,119 | |
| Profit (loss) for the period | 9904 | €12,882 | €3,909 | -€8,973 | -69.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,882 | €3,909 | -€8,973 | -69.7% |
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 29 September 2026 via checked.be.