D & T 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 & T CONSTRUCT
Largest movements
- Cash +€17,322
up €17,322 (+241%), from €7,179 to €24,501
mainly Other debts (+€19,856) and Net result for the year (+€8,219)
- Receivables within one year +€16,794
up €16,794 (+46.2%), from €36,353 to €53,147
of which Trade receivables: +€16,926
- Deferred charges and accrued income +€1,568
up €1,568 (+11.9%), from €13,175 to €14,743
- Other debts +€19,856
up €19,856 (+60.8%), from €32,661 to €52,517
- Reserves +€8,219
up €8,219 (+24.3%), from €33,811 to €42,031
- Trade debts +€6,953
up €6,953 (+69.0%), from €10,081 to €17,034
- Tax, wage and social debts -€4,735
down €4,735 (-29.4%), from €16,122 to €11,387
- Accrued charges and deferred income +€4,243
new in 2025: €4,243
- Gross operating margin +€13,471
up €13,471 (+109%), from €12,409 to €25,879
- Taxes +€4,550
up €4,550 (+7,623%), from €60 to €4,609
- Financial charges +€2,833
up €2,833 (+91.3%), from €3,102 to €5,935
- Depreciation +€1,422
up €1,422 (+26.2%), from €5,426 to €6,849
- Other operating charges -€1,273
down €1,273 (-73.8%), from €1,726 to €453
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 | €98,875 | €133,411 | +€34,536 | +34.9% |
| Fixed assets | 21/28 | €19,730 | €18,581 | -€1,149 | -5.8% |
| Tangible fixed assets | 22/27 | €19,130 | €17,981 | -€1,149 | -6.0% |
| Plant, machinery and equipment | 23 | €17,390 | €12,135 | -€5,255 | -30.2% |
| Furniture and vehicles | 24 | €1,740 | €5,847 | +€4,107 | +236% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €79,145 | €114,830 | +€35,684 | +45.1% |
| Stocks and contracts in progress | 3 | €22,438 | €22,438 | = | 0.0% |
| Stocks | 30/36 | €7,438 | €7,438 | = | 0.0% |
| Contracts in progress | 37 | €15,000 | €15,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €36,353 | €53,147 | +€16,794 | +46.2% |
| Trade receivables | 40 | €36,221 | €53,147 | +€16,926 | +46.7% |
| Other amounts receivable | 41 | €132 | €0 | -€132 | -100% |
| Cash at bank and in hand | 54/58 | €7,179 | €24,501 | +€17,322 | +241% |
| Deferred charges and accrued income | 490/1 | €13,175 | €14,743 | +€1,568 | +11.9% |
| Total equity and liabilities | 10/49 | €98,875 | €133,411 | +€34,536 | +34.9% |
| Equity | 10/15 | €40,011 | €48,231 | +€8,219 | +20.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €33,811 | €42,031 | +€8,219 | +24.3% |
| Distributable reserves | 133 | €33,811 | €42,031 | +€8,219 | +24.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €58,864 | €85,180 | +€26,316 | +44.7% |
| Amounts payable within one year | 42/48 | €58,864 | €80,937 | +€22,074 | +37.5% |
| Trade debts | 44 | €10,081 | €17,034 | +€6,953 | +69.0% |
| Suppliers | 440/4 | €10,081 | €17,034 | +€6,953 | +69.0% |
| Taxes, remuneration and social security | 45 | €16,122 | €11,387 | -€4,735 | -29.4% |
| Taxes | 450/3 | €16,122 | €11,387 | -€4,735 | -29.4% |
| Other amounts payable | 47/48 | €32,661 | €52,517 | +€19,856 | +60.8% |
| Accrued charges and deferred income | 492/3 | - | €4,243 | +€4,243 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,426 | €6,849 | +€1,422 | +26.2% |
| Other operating charges | 640/8 | €1,726 | €453 | -€1,273 | -73.8% |
| Gross operating margin | 9900 | €12,409 | €25,879 | +€13,471 | +109% |
| Operating profit (loss) | 9901 | €5,256 | €18,578 | +€13,321 | +253% |
| Financial income | 75/76B | €18 | €186 | +€168 | +921% |
| Recurring financial income | 75 | €18 | €186 | +€168 | +921% |
| Financial charges | 65/66B | €3,102 | €5,935 | +€2,833 | +91.3% |
| Recurring financial charges | 65 | €3,102 | €5,935 | +€2,833 | +91.3% |
| Profit (loss) for the period before taxes | 9903 | €2,172 | €12,829 | +€10,656 | +491% |
| Income taxes | 67/77 | €60 | €4,609 | +€4,550 | +7,623% |
| Profit (loss) for the period | 9904 | €2,113 | €8,219 | +€6,107 | +289% |
| Profit (loss) for the period to be appropriated | 9905 | €2,113 | €8,219 | +€6,107 | +289% |
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 30 October 2026 via checked.be.