D.M. 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.M. CONSTRUCT
Largest movements
- Cash +€10,895
up €10,895 (+170.3%), from €6,397 to €17,291
mainly Other debts (+€27,016) and Depreciation (+€9,533)
- Tangible fixed assets -€9,533
down €9,533 (-5.6%), from €171,758 to €162,225
of which Plant, machinery and equipment: -€8,798
- Profit (loss) carried forward -€31,527
down €31,527 (-12.5%), from -€252,828 to -€284,355
- Other debts +€27,016
up €27,016 (+7.4%), from €366,095 to €393,111
- Trade debts +€6,472
up €6,472 (+996.4%), from €650 to €7,121
- Gross operating margin -€915
down €915 (-6.6%), from -€13,890 to -€14,805
- Other operating charges -€512
down €512 (-6.7%), from €7,656 to €7,144
- Depreciation -€246
down €246 (-2.5%), from €9,779 to €9,533
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 | €178,780 | €180,741 | +€1,961 | +1.1% |
| Fixed assets | 21/28 | €172,008 | €162,475 | -€9,533 | -5.5% |
| Tangible fixed assets | 22/27 | €171,758 | €162,225 | -€9,533 | -5.6% |
| Land and buildings | 22 | €118,956 | €118,956 | = | 0.0% |
| Plant, machinery and equipment | 23 | €52,067 | €43,269 | -€8,798 | -16.9% |
| Furniture and vehicles | 24 | €735 | €0 | -€735 | -100.0% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €6,772 | €18,266 | +€11,494 | +169.7% |
| Amounts receivable after more than one year | 29 | €376 | €376 | = | 0.0% |
| Other amounts receivable | 291 | €376 | €376 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,397 | €17,291 | +€10,895 | +170.3% |
| Deferred charges and accrued income | 490/1 | - | €599 | +€599 | |
| Total equity and liabilities | 10/49 | €178,780 | €180,741 | +€1,961 | +1.1% |
| Equity | 10/15 | -€187,964 | -€219,491 | -€31,527 | -16.8% |
| Contributions | 10/11 | €61,501 | €61,501 | = | 0.0% |
| Capital | 10 | €61,501 | €61,501 | = | 0.0% |
| Issued capital | 100 | €61,501 | €61,501 | = | 0.0% |
| Reserves | 13 | €3,363 | €3,363 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,363 | €3,363 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,363 | €3,363 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€252,828 | -€284,355 | -€31,527 | -12.5% |
| Amounts payable | 17/49 | €366,744 | €400,232 | +€33,488 | +9.1% |
| Amounts payable within one year | 42/48 | €366,744 | €400,232 | +€33,488 | +9.1% |
| Trade debts | 44 | €650 | €7,121 | +€6,472 | +996.4% |
| Suppliers | 440/4 | €650 | €7,121 | +€6,472 | +996.4% |
| Other amounts payable | 47/48 | €366,095 | €393,111 | +€27,016 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,779 | €9,533 | -€246 | -2.5% |
| Other operating charges | 640/8 | €7,656 | €7,144 | -€512 | -6.7% |
| Gross operating margin | 9900 | -€13,890 | -€14,805 | -€915 | -6.6% |
| Operating profit (loss) | 9901 | -€31,325 | -€31,482 | -€157 | -0.5% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €45 | €45 | +€0 | +0.2% |
| Recurring financial charges | 65 | €45 | €45 | +€0 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | -€31,370 | -€31,527 | -€157 | -0.5% |
| Profit (loss) for the period | 9904 | -€31,370 | -€31,527 | -€157 | -0.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,370 | -€31,527 | -€157 | -0.5% |
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 11 October 2026 via checked.be.