D-PLACIDO 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-PLACIDO CONSTRUCT
Largest movements
- Receivables within one year +€63,690
up €63,690 (+204%), from €31,162 to €94,852
of which Trade receivables: +€53,182
- Tangible fixed assets -€16,125
down €16,125 (-53.1%), from €30,350 to €14,225
- Cash -€1,399
down €1,399 (-46.3%), from €3,023 to €1,624
mainly Receivables within one year (-€63,690) and Debts after one year (-€16,344)
- Profit (loss) carried forward +€56,332
up €56,332, from -€41,341 to €14,991
- Trade debts +€18,067
up €18,067 (+62.8%), from €28,768 to €46,835
- Debts after one year -€16,344
no longer reported in 2024 (was €16,344)
- Current portion of long-term debt -€7,744
down €7,744 (-31.6%), from €24,515 to €16,771
- Short-term financial debts -€2,389
down €2,389 (-50.7%), from €4,714 to €2,325
- Gross operating margin +€42,636
up €42,636 (+106%), from €40,238 to €82,875
- Other operating charges +€3,189
up €3,189 (+218%), from €1,461 to €4,650
- Financial charges -€1,409
down €1,409 (-19.7%), from €7,154 to €5,744
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €64,716 | €110,702 | +€45,986 | +71.1% |
| Fixed assets | 21/28 | €30,530 | €14,225 | -€16,305 | -53.4% |
| Tangible fixed assets | 22/27 | €30,350 | €14,225 | -€16,125 | -53.1% |
| Leasing and similar rights | 25 | €30,350 | €14,225 | -€16,125 | -53.1% |
| Financial fixed assets | 28 | €180 | - | -€180 | |
| Current assets | 29/58 | €34,185 | €96,477 | +€62,291 | +182% |
| Amounts receivable within one year | 40/41 | €31,162 | €94,852 | +€63,690 | +204% |
| Trade receivables | 40 | €21,778 | €74,960 | +€53,182 | +244% |
| Other amounts receivable | 41 | €9,385 | €19,892 | +€10,508 | +112% |
| Cash at bank and in hand | 54/58 | €3,023 | €1,624 | -€1,399 | -46.3% |
| Total equity and liabilities | 10/49 | €64,716 | €110,702 | +€45,986 | +71.1% |
| Equity | 10/15 | -€19,341 | €36,991 | +€56,332 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,341 | €14,991 | +€56,332 | |
| Amounts payable | 17/49 | €84,057 | €73,711 | -€10,346 | -12.3% |
| Amounts payable after more than one year | 17 | €16,344 | - | -€16,344 | |
| Financial debts | 170/4 | €16,344 | - | -€16,344 | |
| Amounts payable within one year | 42/48 | €67,713 | €73,711 | +€5,997 | +8.9% |
| Current portion of amounts payable after more than one year | 42 | €24,515 | €16,771 | -€7,744 | -31.6% |
| Financial debts | 43 | €4,714 | €2,325 | -€2,389 | -50.7% |
| Credit institutions | 430/8 | €4,714 | €2,325 | -€2,389 | -50.7% |
| Trade debts | 44 | €28,768 | €46,835 | +€18,067 | +62.8% |
| Suppliers | 440/4 | €28,768 | €46,835 | +€18,067 | +62.8% |
| Taxes, remuneration and social security | 45 | €8,413 | €7,780 | -€633 | -7.5% |
| Taxes | 450/3 | €3,413 | - | -€3,413 | |
| Remuneration and social security | 454/9 | €5,000 | €7,780 | +€2,780 | +55.6% |
| Other amounts payable | 47/48 | €1,305 | - | -€1,305 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,827 | €16,125 | -€702 | -4.2% |
| Other operating charges | 640/8 | €1,461 | €4,650 | +€3,189 | +218% |
| Non-recurring operating charges | 66A | - | €180 | +€180 | |
| Gross operating margin | 9900 | €40,238 | €82,875 | +€42,636 | +106% |
| Operating profit (loss) | 9901 | €21,951 | €61,920 | +€39,969 | +182% |
| Financial income | 75/76B | - | €157 | +€157 | |
| Recurring financial income | 75 | - | €157 | +€157 | |
| Financial charges | 65/66B | €7,154 | €5,744 | -€1,409 | -19.7% |
| Recurring financial charges | 65 | €7,154 | €5,744 | -€1,409 | -19.7% |
| Profit (loss) for the period before taxes | 9903 | €14,797 | €56,332 | +€41,535 | +281% |
| Profit (loss) for the period | 9904 | €14,797 | €56,332 | +€41,535 | +281% |
| Profit (loss) for the period to be appropriated | 9905 | €14,797 | €56,332 | +€41,535 | +281% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.