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 +€54,063
up €54,063 (+76.8%), from €70,426 to €124,489
mainly Stocks and contracts (+€27,581) and Depreciation (+€13,167)
- Stocks and contracts -€27,581
down €27,581 (-44.8%), from €61,547 to €33,966
of which Contracts in progress: -€27,581
- Tangible fixed assets -€13,167
down €13,167 (-99.1%), from €13,280 to €113
of which Furniture and vehicles: -€9,677
- Receivables within one year -€4,353
down €4,353 (-2.1%), from €204,880 to €200,526
of which Other amounts receivable: -€2,467
- Profit (loss) carried forward +€6,201
up €6,201 (+1.9%), from €323,682 to €329,883
- Gross operating margin +€7,387
up €7,387 (+49.1%), from €15,047 to €22,434
- Taxes +€1,957
up €1,957 (+651%), from €300 to €2,257
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 | €350,133 | €359,094 | +€8,962 | +2.6% |
| Fixed assets | 21/28 | €13,280 | €113 | -€13,167 | -99.1% |
| Tangible fixed assets | 22/27 | €13,280 | €113 | -€13,167 | -99.1% |
| Plant, machinery and equipment | 23 | €3,490 | €0 | -€3,490 | -100% |
| Furniture and vehicles | 24 | €9,790 | €113 | -€9,677 | -98.8% |
| Current assets | 29/58 | €336,853 | €358,981 | +€22,129 | +6.6% |
| Stocks and contracts in progress | 3 | €61,547 | €33,966 | -€27,581 | -44.8% |
| Stocks | 30/36 | €33,966 | €33,966 | = | 0.0% |
| Contracts in progress | 37 | €27,581 | €0 | -€27,581 | -100% |
| Amounts receivable within one year | 40/41 | €204,880 | €200,526 | -€4,353 | -2.1% |
| Trade receivables | 40 | €2,012 | €125 | -€1,887 | -93.8% |
| Other amounts receivable | 41 | €202,868 | €200,401 | -€2,467 | -1.2% |
| Cash at bank and in hand | 54/58 | €70,426 | €124,489 | +€54,063 | +76.8% |
| Total equity and liabilities | 10/49 | €350,133 | €359,094 | +€8,962 | +2.6% |
| Equity | 10/15 | €344,133 | €350,335 | +€6,201 | +1.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €323,682 | €329,883 | +€6,201 | +1.9% |
| Amounts payable | 17/49 | €5,999 | €8,760 | +€2,761 | +46.0% |
| Amounts payable within one year | 42/48 | €5,999 | €8,760 | +€2,761 | +46.0% |
| Taxes, remuneration and social security | 45 | €300 | €3,061 | +€2,761 | +919% |
| Taxes | 450/3 | €300 | €3,061 | +€2,761 | +919% |
| Other amounts payable | 47/48 | €5,699 | €5,699 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,153 | €13,167 | +€14 | +0.1% |
| Other operating charges | 640/8 | €588 | €573 | -€15 | -2.6% |
| Gross operating margin | 9900 | €15,047 | €22,434 | +€7,387 | +49.1% |
| Operating profit (loss) | 9901 | €1,305 | €8,694 | +€7,389 | +566% |
| Financial charges | 65/66B | €202 | €235 | +€33 | +16.3% |
| Recurring financial charges | 65 | €202 | €235 | +€33 | +16.3% |
| Profit (loss) for the period before taxes | 9903 | €1,103 | €8,459 | +€7,356 | +667% |
| Income taxes | 67/77 | €300 | €2,257 | +€1,957 | +651% |
| Profit (loss) for the period | 9904 | €802 | €6,201 | +€5,399 | +673% |
| Profit (loss) for the period to be appropriated | 9905 | €802 | €6,201 | +€5,399 | +673% |
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 19 October 2026 via checked.be.