D.R 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 constructions
Largest movements
- Cash +€44,445
up €44,445 (+1925.3%), from €2,308 to €46,753
mainly Net result for the year (+€33,609) and Tax, wage and social debts (+€15,622)
- Tangible fixed assets +€12,809
up €12,809 (+563.9%), from €2,271 to €15,081
of which Leasing and similar rights: +€7,900
- Receivables within one year +€11,401
up €11,401 (+224.3%), from €5,082 to €16,483
of which Other amounts receivable: +€11,401
- Financial fixed assets +€1,500
new in 2024: €1,500
- Profit (loss) carried forward +€33,609
up €33,609, from -€3,772 to €29,837
- Tax, wage and social debts +€15,622
new in 2024: €15,622
of which Taxes: +€10,050
- Trade debts +€11,476
up €11,476 (+1118.7%), from €1,026 to €12,501
- Current portion of long-term debt +€6,613
new in 2024: €6,613
- Other debts +€2,977
up €2,977 (+28.6%), from €10,409 to €13,385
- Gross operating margin +€58,192
up €58,192, from -€3,501 to €54,691
- Taxes +€10,050
new in 2024: €10,050
- Depreciation +€6,291
up €6,291 (+7652.5%), from €82 to €6,373
- Financial charges +€2,235
up €2,235 (+6055.0%), from €37 to €2,272
- Staff costs +€2,145
new in 2024: €2,145
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.
Cash bridge derived
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 | €9,662 | €79,959 | +€70,296 | +727.5% |
| Fixed assets | 21/28 | €2,271 | €16,581 | +€14,309 | +630.0% |
| Tangible fixed assets | 22/27 | €2,271 | €15,081 | +€12,809 | +563.9% |
| Plant, machinery and equipment | 23 | €2,271 | €5,282 | +€3,011 | +132.6% |
| Furniture and vehicles | 24 | - | €1,898 | +€1,898 | |
| Leasing and similar rights | 25 | - | €7,900 | +€7,900 | |
| Financial fixed assets | 28 | - | €1,500 | +€1,500 | |
| Current assets | 29/58 | €7,391 | €63,378 | +€55,987 | +757.5% |
| Amounts receivable within one year | 40/41 | €5,082 | €16,483 | +€11,401 | +224.3% |
| Trade receivables | 40 | €3,350 | €3,350 | = | 0.0% |
| Other amounts receivable | 41 | €1,732 | €13,133 | +€11,401 | +658.1% |
| Cash at bank and in hand | 54/58 | €2,308 | €46,753 | +€44,445 | +1925.3% |
| Deferred charges and accrued income | 490/1 | - | €142 | +€142 | |
| Total equity and liabilities | 10/49 | €9,662 | €79,959 | +€70,296 | +727.5% |
| Equity | 10/15 | -€1,772 | €31,837 | +€33,609 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,772 | €29,837 | +€33,609 | |
| Amounts payable | 17/49 | €11,435 | €48,122 | +€36,687 | +320.8% |
| Amounts payable within one year | 42/48 | €11,435 | €48,122 | +€36,687 | +320.8% |
| Current portion of amounts payable after more than one year | 42 | - | €6,613 | +€6,613 | |
| Trade debts | 44 | €1,026 | €12,501 | +€11,476 | +1118.7% |
| Suppliers | 440/4 | €1,026 | €12,501 | +€11,476 | +1118.7% |
| Taxes, remuneration and social security | 45 | - | €15,622 | +€15,622 | |
| Taxes | 450/3 | - | €10,050 | +€10,050 | |
| Remuneration and social security | 454/9 | - | €5,572 | +€5,572 | |
| Other amounts payable | 47/48 | €10,409 | €13,385 | +€2,977 | +28.6% |
| Remuneration, social security and pensions | 62 | - | €2,145 | +€2,145 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82 | €6,373 | +€6,291 | +7652.5% |
| Other operating charges | 640/8 | €152 | €241 | +€89 | +58.4% |
| Gross operating margin | 9900 | -€3,501 | €54,691 | +€58,192 | |
| Operating profit (loss) | 9901 | -€3,735 | €45,931 | +€49,667 | |
| Financial charges | 65/66B | €37 | €2,272 | +€2,235 | +6055.0% |
| Recurring financial charges | 65 | €37 | €2,272 | +€2,235 | +6055.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,772 | €43,659 | +€47,432 | |
| Income taxes | 67/77 | - | €10,050 | +€10,050 | |
| Profit (loss) for the period | 9904 | -€3,772 | €33,609 | +€37,382 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,772 | €33,609 | +€37,382 |
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 9 October 2026 via checked.be.