D.R.A. Constructions: 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.R.A. Constructions
Largest movements
- Tangible fixed assets +€36,699
up €36,699 (+308%), from €11,901 to €48,600
of which Furniture and vehicles: +€36,983
- Stocks and contracts +€25,000
up €25,000, from €0 to €25,000
- Cash -€20,908
down €20,908 (-61.3%), from €34,116 to €13,208
mainly Investment in fixed assets (net) (-€50,126) and Stocks and contracts (-€25,000)
- Receivables within one year -€15,011
down €15,011 (-24.8%), from €60,540 to €45,530
of which Trade receivables: -€22,919
- Debts after one year +€32,909
up €32,909, from €0 to €32,909
- Tax, wage and social debts -€13,232
down €13,232 (-92.2%), from €14,354 to €1,123
of which Taxes: -€12,455
- Trade debts -€10,058
down €10,058 (-55.4%), from €18,147 to €8,090
- Profit (loss) carried forward +€9,118
up €9,118 (+14.3%), from €63,582 to €72,700
- Current portion of long-term debt +€6,072
up €6,072 (+197%), from €3,086 to €9,158
- Gross operating margin +€49,571
up €49,571 (+208%), from €23,827 to €73,398
- Staff costs +€6,102
up €6,102 (+15.0%), from €40,709 to €46,810
- Other operating charges +€1,187
up €1,187 (+166%), from €716 to €1,903
- Financial charges +€1,106
up €1,106 (+212%), from €521 to €1,628
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 | €109,037 | €134,634 | +€25,597 | +23.5% |
| Fixed assets | 21/28 | €12,061 | €48,760 | +€36,699 | +304% |
| Tangible fixed assets | 22/27 | €11,901 | €48,600 | +€36,699 | +308% |
| Plant, machinery and equipment | 23 | €779 | €495 | -€284 | -36.5% |
| Furniture and vehicles | 24 | €11,122 | €48,105 | +€36,983 | +333% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €96,976 | €85,874 | -€11,102 | -11.4% |
| Stocks and contracts in progress | 3 | €0 | €25,000 | +€25,000 | |
| Stocks | 30/36 | €0 | €25,000 | +€25,000 | |
| Amounts receivable within one year | 40/41 | €60,540 | €45,530 | -€15,011 | -24.8% |
| Trade receivables | 40 | €36,282 | €13,362 | -€22,919 | -63.2% |
| Other amounts receivable | 41 | €24,259 | €32,167 | +€7,909 | +32.6% |
| Cash at bank and in hand | 54/58 | €34,116 | €13,208 | -€20,908 | -61.3% |
| Deferred charges and accrued income | 490/1 | €2,319 | €2,136 | -€183 | -7.9% |
| Total equity and liabilities | 10/49 | €109,037 | €134,634 | +€25,597 | +23.5% |
| Equity | 10/15 | €73,449 | €82,567 | +€9,118 | +12.4% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €3,669 | €3,669 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €911 | €911 | = | 0.0% |
| Distributable reserves | 133 | €899 | €899 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,582 | €72,700 | +€9,118 | +14.3% |
| Amounts payable | 17/49 | €35,588 | €52,067 | +€16,479 | +46.3% |
| Amounts payable after more than one year | 17 | €0 | €32,909 | +€32,909 | |
| Financial debts | 170/4 | €0 | €32,909 | +€32,909 | |
| Amounts payable within one year | 42/48 | €35,588 | €19,158 | -€16,429 | -46.2% |
| Current portion of amounts payable after more than one year | 42 | €3,086 | €9,158 | +€6,072 | +197% |
| Trade debts | 44 | €18,147 | €8,090 | -€10,058 | -55.4% |
| Suppliers | 440/4 | €18,147 | €8,090 | -€10,058 | -55.4% |
| Advances received on contracts in progress | 46 | - | €217 | +€217 | |
| Taxes, remuneration and social security | 45 | €14,354 | €1,123 | -€13,232 | -92.2% |
| Taxes | 450/3 | €13,346 | €891 | -€12,455 | -93.3% |
| Remuneration and social security | 454/9 | €1,009 | €232 | -€777 | -77.0% |
| Other amounts payable | 47/48 | - | €570 | +€570 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €40,709 | €46,810 | +€6,102 | +15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,858 | €13,427 | +€569 | +4.4% |
| Other operating charges | 640/8 | €716 | €1,903 | +€1,187 | +166% |
| Gross operating margin | 9900 | €23,827 | €73,398 | +€49,571 | +208% |
| Operating profit (loss) | 9901 | -€30,456 | €11,257 | +€41,713 | |
| Financial income | 75/76B | €609 | €86 | -€524 | -85.9% |
| Recurring financial income | 75 | €609 | €86 | -€524 | -85.9% |
| Financial charges | 65/66B | €521 | €1,628 | +€1,106 | +212% |
| Recurring financial charges | 65 | €521 | €1,628 | +€1,106 | +212% |
| Profit (loss) for the period before taxes | 9903 | -€30,368 | €9,716 | +€40,083 | |
| Income taxes | 67/77 | €389 | €598 | +€209 | +53.8% |
| Profit (loss) for the period | 9904 | -€30,756 | €9,118 | +€39,874 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,756 | €9,118 | +€39,874 |
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 15 October 2026 via checked.be.