D.M. CONSTRUCT & COUVERTURE: 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 & COUVERTURE
Largest movements
- Cash -€32,208
down €32,208 (-33.4%), from €96,386 to €64,177
mainly Contributions, distributions and other (-€86,200) and Debts after one year (-€8,325)
- Tangible fixed assets -€8,913
down €8,913 (-33.5%), from €26,587 to €17,674
of which Furniture and vehicles: -€8,080
- Receivables within one year -€4,885
down €4,885 (-24.7%), from €19,751 to €14,865
of which Other amounts receivable: -€6,435
- Deferred charges and accrued income -€3,474
down €3,474 (-22.3%), from €15,602 to €12,128
- Reserves -€64,700
down €64,700 (-53.2%), from €121,650 to €56,950
- Other debts +€15,711
new in 2025: €15,711
- Debts after one year -€8,325
down €8,325 (-48.9%), from €17,028 to €8,702
- Trade debts +€5,191
up €5,191 (+91.5%), from €5,674 to €10,864
- Tax, wage and social debts +€1,706
up €1,706 (+52.4%), from €3,257 to €4,963
of which Taxes: +€1,706
- Gross operating margin -€35,903
down €35,903 (-41.9%), from €85,781 to €49,879
- Taxes -€8,259
down €8,259 (-57.9%), from €14,257 to €5,998
- Financial charges +€6,621
up €6,621 (+265.5%), from €2,494 to €9,115
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 | €158,326 | €108,845 | -€49,481 | -31.3% |
| Fixed assets | 21/28 | €26,587 | €17,674 | -€8,913 | -33.5% |
| Tangible fixed assets | 22/27 | €26,587 | €17,674 | -€8,913 | -33.5% |
| Plant, machinery and equipment | 23 | €2,413 | €1,580 | -€833 | -34.5% |
| Furniture and vehicles | 24 | €24,174 | €16,094 | -€8,080 | -33.4% |
| Current assets | 29/58 | €131,738 | €91,171 | -€40,568 | -30.8% |
| Amounts receivable within one year | 40/41 | €19,751 | €14,865 | -€4,885 | -24.7% |
| Trade receivables | 40 | €5,183 | €6,732 | +€1,550 | +29.9% |
| Other amounts receivable | 41 | €14,568 | €8,133 | -€6,435 | -44.2% |
| Cash at bank and in hand | 54/58 | €96,386 | €64,177 | -€32,208 | -33.4% |
| Deferred charges and accrued income | 490/1 | €15,602 | €12,128 | -€3,474 | -22.3% |
| Total equity and liabilities | 10/49 | €158,326 | €108,845 | -€49,481 | -31.3% |
| Equity | 10/15 | €124,403 | €59,878 | -€64,525 | -51.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Contributions outside capital | 11 | €2,500 | €2,500 | = | 0.0% |
| Other | 1109/19 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €121,650 | €56,950 | -€64,700 | -53.2% |
| Distributable reserves | 133 | €121,650 | €56,950 | -€64,700 | -53.2% |
| Profit (loss) carried forward | 14 | €253 | €428 | +€175 | +69.4% |
| Amounts payable | 17/49 | €33,923 | €48,966 | +€15,044 | +44.3% |
| Amounts payable after more than one year | 17 | €17,028 | €8,702 | -€8,325 | -48.9% |
| Financial debts | 170/4 | €17,028 | €8,702 | -€8,325 | -48.9% |
| Amounts payable within one year | 42/48 | €16,895 | €39,864 | +€22,969 | +136.0% |
| Current portion of amounts payable after more than one year | 42 | €7,964 | €8,325 | +€361 | +4.5% |
| Trade debts | 44 | €5,674 | €10,864 | +€5,191 | +91.5% |
| Suppliers | 440/4 | €5,674 | €10,864 | +€5,191 | +91.5% |
| Taxes, remuneration and social security | 45 | €3,257 | €4,963 | +€1,706 | +52.4% |
| Taxes | 450/3 | €1,757 | €3,463 | +€1,706 | +97.1% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | - | €15,711 | +€15,711 | |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Remuneration, social security and pensions | 62 | €3,450 | €3,650 | +€200 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,167 | €8,913 | +€747 | +9.1% |
| Other operating charges | 640/8 | €456 | €527 | +€70 | +15.4% |
| Gross operating margin | 9900 | €85,781 | €49,879 | -€35,903 | -41.9% |
| Operating profit (loss) | 9901 | €73,708 | €36,789 | -€36,920 | -50.1% |
| Financial charges | 65/66B | €2,494 | €9,115 | +€6,621 | +265.5% |
| Recurring financial charges | 65 | €2,494 | €9,115 | +€6,621 | +265.5% |
| Profit (loss) for the period before taxes | 9903 | €71,215 | €27,674 | -€43,541 | -61.1% |
| Income taxes | 67/77 | €14,257 | €5,998 | -€8,259 | -57.9% |
| Profit (loss) for the period | 9904 | €56,958 | €21,675 | -€35,283 | -61.9% |
| Profit (loss) for the period to be appropriated | 9905 | €56,958 | €21,675 | -€35,283 | -61.9% |
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 9 October 2026 via checked.be.