D&L 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&L CONSTRUCT
Largest movements
- Deferred charges and accrued income -€7,548
no longer reported in 2025 (was €7,548)
- Profit (loss) carried forward -€8,739
down €8,739 (-86.3%), from -€10,130 to -€18,869
- Other operating charges +€7,315
up €7,315 (+1888.6%), from €387 to €7,703
- Financial charges -€6,243
down €6,243 (-89.6%), from €6,969 to €726
- Gross operating margin -€310
new in 2025: -€310
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 | €152,868 | €144,129 | -€8,739 | -5.7% |
| Fixed assets | 21/28 | €143,880 | €143,880 | = | 0.0% |
| Tangible fixed assets | 22/27 | €143,880 | €143,880 | = | 0.0% |
| Land and buildings | 22 | €143,880 | €143,880 | = | 0.0% |
| Current assets | 29/58 | €8,988 | €249 | -€8,739 | -97.2% |
| Cash at bank and in hand | 54/58 | €1,440 | €249 | -€1,191 | -82.7% |
| Deferred charges and accrued income | 490/1 | €7,548 | - | -€7,548 | |
| Total equity and liabilities | 10/49 | €152,868 | €144,129 | -€8,739 | -5.7% |
| Equity | 10/15 | -€8,130 | -€16,869 | -€8,739 | -107.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,130 | -€18,869 | -€8,739 | -86.3% |
| Amounts payable | 17/49 | €160,997 | €160,997 | = | 0.0% |
| Amounts payable within one year | 42/48 | €160,997 | €160,997 | = | 0.0% |
| Other amounts payable | 47/48 | €160,997 | €160,997 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €7,703 | +€7,315 | +1888.6% |
| Gross operating margin | 9900 | - | -€310 | -€310 | |
| Operating profit (loss) | 9901 | -€387 | -€8,013 | -€7,626 | -1968.7% |
| Financial charges | 65/66B | €6,969 | €726 | -€6,243 | -89.6% |
| Recurring financial charges | 65 | €6,969 | €726 | -€6,243 | -89.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,356 | -€8,739 | -€1,383 | -18.8% |
| Profit (loss) for the period | 9904 | -€7,356 | -€8,739 | -€1,383 | -18.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,356 | -€8,739 | -€1,383 | -18.8% |
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 6 October 2026 via checked.be.