D.Y. 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.Y. CONSTRUCT
Largest movements
- Cash +€12,482
up €12,482 (+53.4%), from €23,367 to €35,849
mainly Net result for the year (+€14,553) and Receivables within one year (+€5,671)
- Tangible fixed assets +€5,847
up €5,847 (+207%), from €2,819 to €8,666
of which Furniture and vehicles: +€4,975
- Receivables within one year -€5,671
down €5,671 (-54.1%), from €10,476 to €4,805
of which Trade receivables: -€5,162
- Profit (loss) carried forward +€14,553
up €14,553, from -€2,666 to €11,886
- Trade debts -€6,640
down €6,640 (-46.7%), from €14,223 to €7,582
- Current portion of long-term debt +€3,062
new in 2025: €3,062
- Accrued charges and deferred income +€1,947
up €1,947 (+402%), from €485 to €2,431
- Other debts -€1,589
no longer reported in 2025 (was €1,589)
- Staff costs -€17,766
down €17,766 (-31.4%), from €56,510 to €38,743
- Financial income +€7,485
new in 2025: €7,485
- Other operating charges +€4,358
up €4,358 (+413%), from €1,054 to €5,412
- Gross operating margin +€3,334
up €3,334 (+6.4%), from €51,890 to €55,225
- Depreciation -€1,896
down €1,896 (-42.0%), from €4,519 to €2,623
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 | €37,557 | €50,353 | +€12,796 | +34.1% |
| Fixed assets | 21/28 | €2,819 | €8,666 | +€5,847 | +207% |
| Tangible fixed assets | 22/27 | €2,819 | €8,666 | +€5,847 | +207% |
| Plant, machinery and equipment | 23 | €114 | €986 | +€872 | +768% |
| Furniture and vehicles | 24 | €2,705 | €7,680 | +€4,975 | +184% |
| Current assets | 29/58 | €34,738 | €41,687 | +€6,949 | +20.0% |
| Amounts receivable within one year | 40/41 | €10,476 | €4,805 | -€5,671 | -54.1% |
| Trade receivables | 40 | €8,342 | €3,180 | -€5,162 | -61.9% |
| Other amounts receivable | 41 | €2,134 | €1,625 | -€508 | -23.8% |
| Cash at bank and in hand | 54/58 | €23,367 | €35,849 | +€12,482 | +53.4% |
| Deferred charges and accrued income | 490/1 | €895 | €1,033 | +€138 | +15.4% |
| Total equity and liabilities | 10/49 | €37,557 | €50,353 | +€12,796 | +34.1% |
| Equity | 10/15 | €20,269 | €34,822 | +€14,553 | +71.8% |
| Contributions | 10/11 | €13,173 | €13,173 | = | 0.0% |
| Reserves | 13 | €9,763 | €9,763 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,903 | €7,903 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,666 | €11,886 | +€14,553 | |
| Amounts payable | 17/49 | €17,287 | €15,531 | -€1,757 | -10.2% |
| Amounts payable after more than one year | 17 | - | €262 | +€262 | |
| Financial debts | 170/4 | - | €262 | +€262 | |
| Amounts payable within one year | 42/48 | €16,803 | €12,838 | -€3,965 | -23.6% |
| Current portion of amounts payable after more than one year | 42 | - | €3,062 | +€3,062 | |
| Trade debts | 44 | €14,223 | €7,582 | -€6,640 | -46.7% |
| Suppliers | 440/4 | €14,223 | €7,582 | -€6,640 | -46.7% |
| Taxes, remuneration and social security | 45 | €992 | €2,193 | +€1,202 | +121% |
| Taxes | 450/3 | €269 | €996 | +€728 | +271% |
| Remuneration and social security | 454/9 | €723 | €1,197 | +€474 | +65.6% |
| Other amounts payable | 47/48 | €1,589 | - | -€1,589 | |
| Accrued charges and deferred income | 492/3 | €485 | €2,431 | +€1,947 | +402% |
| Remuneration, social security and pensions | 62 | €56,510 | €38,743 | -€17,766 | -31.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,519 | €2,623 | -€1,896 | -42.0% |
| Other operating charges | 640/8 | €1,054 | €5,412 | +€4,358 | +413% |
| Gross operating margin | 9900 | €51,890 | €55,225 | +€3,334 | +6.4% |
| Operating profit (loss) | 9901 | -€10,192 | €8,446 | +€18,638 | |
| Financial income | 75/76B | - | €7,485 | +€7,485 | |
| Recurring financial income | 75 | - | €7,485 | +€7,485 | |
| Financial charges | 65/66B | €349 | €466 | +€117 | +33.4% |
| Recurring financial charges | 65 | €349 | €466 | +€117 | +33.4% |
| Profit (loss) for the period before taxes | 9903 | -€10,542 | €15,465 | +€26,006 | |
| Income taxes | 67/77 | €190 | €912 | +€722 | +380% |
| Profit (loss) for the period | 9904 | -€10,731 | €14,553 | +€25,284 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,731 | €14,553 | +€25,284 |
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 14 October 2026 via checked.be.