D. & S. BUILDING: 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. & S. BUILDING
Largest movements
- Stocks and contracts +€339,419
up €339,419 (+4.6%), from €7.5m to €7.8m
- Advances received +€674,305
up €674,305 (+9.0%), from €7.5m to €8.2m
- Other debts -€377,563
down €377,563 (-50.5%), from €747,214 to €369,651
- Profit (loss) carried forward -€134,492
down €134,492 (-26.6%), from -€504,735 to -€639,227
- Trade debts -€112,478
down €112,478 (-5.5%), from €2.1m to €1.9m
- Gross operating margin -€108,439
down €108,439 (-597.0%), from -€18,165 to -€126,604
- Financial charges -€55,567
down €55,567 (-88.6%), from €62,751 to €7,183
- Other operating charges -€12,150
down €12,150 (-91.4%), from €13,294 to €1,144
- Financial income -€1,902
down €1,902 (-81.2%), from €2,343 to €440
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 | €9,903,710 | €10,041,213 | +€137,503 | +1.4% |
| Current assets | 29/58 | €9,903,710 | €10,041,213 | +€137,503 | +1.4% |
| Stocks and contracts in progress | 3 | €7,452,657 | €7,792,076 | +€339,419 | +4.6% |
| Stocks | 30/36 | €7,452,657 | €7,792,076 | +€339,419 | +4.6% |
| Amounts receivable within one year | 40/41 | €1,718,782 | €1,661,144 | -€57,638 | -3.4% |
| Trade receivables | 40 | €1,072,855 | €489,069 | -€583,786 | -54.4% |
| Other amounts receivable | 41 | €645,928 | €1,172,076 | +€526,148 | +81.5% |
| Cash at bank and in hand | 54/58 | €661,859 | €587,992 | -€73,867 | -11.2% |
| Deferred charges and accrued income | 490/1 | €70,411 | €0 | -€70,411 | -100.0% |
| Total equity and liabilities | 10/49 | €9,903,710 | €10,041,213 | +€137,503 | +1.4% |
| Equity | 10/15 | -€496,675 | -€631,167 | -€134,492 | -27.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€504,735 | -€639,227 | -€134,492 | -26.6% |
| Amounts payable | 17/49 | €10,400,385 | €10,672,380 | +€271,995 | +2.6% |
| Amounts payable within one year | 42/48 | €10,400,385 | €10,672,380 | +€271,995 | +2.6% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €2,061,703 | €1,949,224 | -€112,478 | -5.5% |
| Suppliers | 440/4 | €2,061,703 | €1,949,224 | -€112,478 | -5.5% |
| Advances received on contracts in progress | 46 | €7,533,593 | €8,207,898 | +€674,305 | +9.0% |
| Taxes, remuneration and social security | 45 | €57,875 | €145,606 | +€87,731 | +151.6% |
| Taxes | 450/3 | €57,875 | €145,606 | +€87,731 | +151.6% |
| Other amounts payable | 47/48 | €747,214 | €369,651 | -€377,563 | -50.5% |
| Other operating charges | 640/8 | €13,294 | €1,144 | -€12,150 | -91.4% |
| Gross operating margin | 9900 | -€18,165 | -€126,604 | -€108,439 | -597.0% |
| Operating profit (loss) | 9901 | -€31,459 | -€127,749 | -€96,289 | -306.1% |
| Financial income | 75/76B | €2,343 | €440 | -€1,902 | -81.2% |
| Recurring financial income | 75 | €2,343 | €440 | -€1,902 | -81.2% |
| Financial charges | 65/66B | €62,751 | €7,183 | -€55,567 | -88.6% |
| Recurring financial charges | 65 | €62,751 | €7,183 | -€55,567 | -88.6% |
| Profit (loss) for the period before taxes | 9903 | -€91,868 | -€134,492 | -€42,624 | -46.4% |
| Profit (loss) for the period | 9904 | -€91,868 | -€134,492 | -€42,624 | -46.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€91,868 | -€134,492 | -€42,624 | -46.4% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.