D&K 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&K Construct
Largest movements
- Tangible fixed assets -€16,555
down €16,555 (-23.6%), from €70,115 to €53,560
of which Furniture and vehicles: -€15,681
- Receivables within one year +€5,215
up €5,215 (+12.7%), from €41,013 to €46,228
of which Trade receivables: +€7,305
- Trade debts -€11,248
down €11,248 (-57.6%), from €19,523 to €8,275
- Debts after one year -€11,112
down €11,112 (-35.0%), from €31,787 to €20,675
- Tax, wage and social debts +€9,900
up €9,900 (+66.8%), from €14,830 to €24,730
of which Taxes: +€5,105
- Profit (loss) carried forward -€9,497
down €9,497 (-32.5%), from €29,249 to €19,752
- Other debts +€8,502
up €8,502 (+184%), from €4,629 to €13,131
- Gross operating margin -€30,123
down €30,123 (-65.3%), from €46,128 to €16,006
- Depreciation +€13,970
up €13,970 (+210%), from €6,647 to €20,617
- Taxes -€7,588
down €7,588 (-99.0%), from €7,662 to €74
- Financial charges +€2,218
up €2,218 (+263%), from €844 to €3,062
- Other operating charges +€835
up €835 (+45.6%), from €1,830 to €2,665
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 | €113,647 | €100,674 | -€12,973 | -11.4% |
| Fixed assets | 21/28 | €70,396 | €53,840 | -€16,555 | -23.5% |
| Tangible fixed assets | 22/27 | €70,115 | €53,560 | -€16,555 | -23.6% |
| Plant, machinery and equipment | 23 | €3,900 | €3,026 | -€874 | -22.4% |
| Furniture and vehicles | 24 | €66,215 | €50,533 | -€15,681 | -23.7% |
| Financial fixed assets | 28 | €281 | €281 | = | 0.0% |
| Current assets | 29/58 | €43,252 | €46,834 | +€3,583 | +8.3% |
| Amounts receivable within one year | 40/41 | €41,013 | €46,228 | +€5,215 | +12.7% |
| Trade receivables | 40 | €35,461 | €42,766 | +€7,305 | +20.6% |
| Other amounts receivable | 41 | €5,552 | €3,462 | -€2,089 | -37.6% |
| Cash at bank and in hand | 54/58 | €1,291 | €539 | -€752 | -58.3% |
| Deferred charges and accrued income | 490/1 | €947 | €67 | -€881 | -93.0% |
| Total equity and liabilities | 10/49 | €113,647 | €100,674 | -€12,973 | -11.4% |
| Equity | 10/15 | €32,249 | €22,752 | -€9,497 | -29.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,249 | €19,752 | -€9,497 | -32.5% |
| Amounts payable | 17/49 | €81,398 | €77,922 | -€3,476 | -4.3% |
| Amounts payable after more than one year | 17 | €31,787 | €20,675 | -€11,112 | -35.0% |
| Financial debts | 170/4 | €31,787 | €20,675 | -€11,112 | -35.0% |
| Amounts payable within one year | 42/48 | €49,611 | €57,248 | +€7,636 | +15.4% |
| Current portion of amounts payable after more than one year | 42 | €10,629 | €11,112 | +€483 | +4.5% |
| Trade debts | 44 | €19,523 | €8,275 | -€11,248 | -57.6% |
| Suppliers | 440/4 | €19,523 | €8,275 | -€11,248 | -57.6% |
| Taxes, remuneration and social security | 45 | €14,830 | €24,730 | +€9,900 | +66.8% |
| Taxes | 450/3 | €8,634 | €13,739 | +€5,105 | +59.1% |
| Remuneration and social security | 454/9 | €6,196 | €10,990 | +€4,794 | +77.4% |
| Other amounts payable | 47/48 | €4,629 | €13,131 | +€8,502 | +184% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,647 | €20,617 | +€13,970 | +210% |
| Other operating charges | 640/8 | €1,830 | €2,665 | +€835 | +45.6% |
| Gross operating margin | 9900 | €46,128 | €16,006 | -€30,123 | -65.3% |
| Operating profit (loss) | 9901 | €37,652 | -€7,276 | -€44,928 | |
| Financial income | 75/76B | €103 | €915 | +€812 | +787% |
| Recurring financial income | 75 | €103 | €915 | +€812 | +787% |
| Financial charges | 65/66B | €844 | €3,062 | +€2,218 | +263% |
| Recurring financial charges | 65 | €844 | €3,062 | +€2,218 | +263% |
| Profit (loss) for the period before taxes | 9903 | €36,911 | -€9,423 | -€46,334 | |
| Income taxes | 67/77 | €7,662 | €74 | -€7,588 | -99.0% |
| Profit (loss) for the period | 9904 | €29,249 | -€9,497 | -€38,747 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,249 | -€9,497 | -€38,747 |
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 25 October 2026 via checked.be.