DA & MG CONSTRUCT: what changed
Two fiscal 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.
DA & MG CONSTRUCT
Largest movements
- Tangible fixed assets -€1,200
no longer reported in 2026 (was €1,200)
- Profit (loss) carried forward -€1,563
down €1,563 (-62.0%), from -€2,521 to -€4,084
- Other debts +€1,235
up €1,235 (+43.4%), from €2,849 to €4,084
- Trade debts -€847
no longer reported in 2026 (was €847)
- Tax, wage and social debts -€25
no longer reported in 2026 (was €25)
- Purchases and services +€1,563
new in 2026: €1,563
- Depreciation -€800
no longer reported in 2026 (was €800)
- Gross operating margin -€237
down €237 (-17.9%), from -€1,326 to -€1,563
From the 2025 result to the 2026 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,200 | - | -€1,200 | |
| Fixed assets | 21/28 | €1,200 | - | -€1,200 | |
| Tangible fixed assets | 22/27 | €1,200 | - | -€1,200 | |
| Furniture and vehicles | 24 | €1,200 | - | -€1,200 | |
| Total equity and liabilities | 10/49 | €1,200 | €0 | -€1,200 | -100.0% |
| Equity | 10/15 | -€2,521 | -€4,084 | -€1,563 | -62.0% |
| Profit (loss) carried forward | 14 | -€2,521 | -€4,084 | -€1,563 | -62.0% |
| Amounts payable | 17/49 | €3,721 | €4,084 | +€363 | +9.8% |
| Amounts payable within one year | 42/48 | €3,721 | €4,084 | +€363 | +9.8% |
| Trade debts | 44 | €847 | - | -€847 | |
| Suppliers | 440/4 | €847 | - | -€847 | |
| Taxes, remuneration and social security | 45 | €25 | - | -€25 | |
| Taxes | 450/3 | €25 | - | -€25 | |
| Other amounts payable | 47/48 | €2,849 | €4,084 | +€1,235 | +43.4% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €1,563 | +€1,563 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €800 | - | -€800 | |
| Gross operating margin | 9900 | -€1,326 | -€1,563 | -€237 | -17.9% |
| Operating profit (loss) | 9901 | -€2,126 | -€1,563 | +€563 | +26.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,126 | -€1,563 | +€563 | +26.5% |
| Profit (loss) for the period | 9904 | -€2,126 | -€1,563 | +€563 | +26.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,126 | -€1,563 | +€563 | +26.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.