DALLE RIVE CONSTRUCTION: 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.
DALLE RIVE CONSTRUCTION
Largest movements
- Receivables within one year -€118,834
down €118,834 (-88.4%), from €134,410 to €15,576
of which Trade receivables: -€103,559
- Cash +€87,584
up €87,584 (+582%), from €15,038 to €102,621
mainly Receivables within one year (+€118,834) and Receivables after one year (+€55,000)
- Receivables after one year -€55,000
down €55,000 (-100%), from €55,000 to €0
- Tangible fixed assets -€35,817
down €35,817 (-47.3%), from €75,777 to €39,960
of which Leasing and similar rights: -€27,200
- Deferred charges and accrued income +€4,965
up €4,965 (+121%), from €4,094 to €9,060
- Profit (loss) carried forward -€83,992
down €83,992 (-60.0%), from €140,101 to €56,109
- Trade debts -€61,047
down €61,047 (-79.0%), from €77,291 to €16,244
- Tax, wage and social debts +€40,531
up €40,531 (+934%), from €4,341 to €44,872
of which Taxes: +€35,778
- Debts after one year -€15,170
down €15,170 (-40.3%), from €37,671 to €22,501
- Staff costs -€23,447
down €23,447 (-30.7%), from €76,255 to €52,808
- Taxes +€7,898
up €7,898 (+223%), from €3,545 to €11,443
- Gross operating margin +€5,365
up €5,365 (+4.0%), from €135,082 to €140,446
- Depreciation +€1,985
up €1,985 (+4.9%), from €40,147 to €42,132
- Financial charges -€1,572
down €1,572 (-34.0%), from €4,617 to €3,045
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 | €306,222 | €188,757 | -€117,465 | -38.4% |
| Fixed assets | 21/28 | €77,680 | €41,500 | -€36,180 | -46.6% |
| Tangible fixed assets | 22/27 | €75,777 | €39,960 | -€35,817 | -47.3% |
| Plant, machinery and equipment | 23 | €26,528 | €22,903 | -€3,625 | -13.7% |
| Furniture and vehicles | 24 | €15,884 | €10,892 | -€4,992 | -31.4% |
| Leasing and similar rights | 25 | €33,364 | €6,164 | -€27,200 | -81.5% |
| Financial fixed assets | 28 | €1,903 | €1,540 | -€363 | -19.1% |
| Current assets | 29/58 | €228,542 | €147,257 | -€81,285 | -35.6% |
| Amounts receivable after more than one year | 29 | €55,000 | €0 | -€55,000 | -100% |
| Other amounts receivable | 291 | €55,000 | €0 | -€55,000 | -100% |
| Stocks and contracts in progress | 3 | €20,000 | €20,000 | = | 0.0% |
| Stocks | 30/36 | €20,000 | €20,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €134,410 | €15,576 | -€118,834 | -88.4% |
| Trade receivables | 40 | €115,753 | €12,193 | -€103,559 | -89.5% |
| Other amounts receivable | 41 | €18,657 | €3,383 | -€15,275 | -81.9% |
| Cash at bank and in hand | 54/58 | €15,038 | €102,621 | +€87,584 | +582% |
| Deferred charges and accrued income | 490/1 | €4,094 | €9,060 | +€4,965 | +121% |
| Total equity and liabilities | 10/49 | €306,222 | €188,757 | -€117,465 | -38.4% |
| Equity | 10/15 | €160,561 | €76,569 | -€83,992 | -52.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €140,101 | €56,109 | -€83,992 | -60.0% |
| Amounts payable | 17/49 | €145,661 | €112,188 | -€33,473 | -23.0% |
| Amounts payable after more than one year | 17 | €37,671 | €22,501 | -€15,170 | -40.3% |
| Financial debts | 170/4 | €37,671 | €22,501 | -€15,170 | -40.3% |
| Amounts payable within one year | 42/48 | €107,890 | €89,276 | -€18,614 | -17.3% |
| Current portion of amounts payable after more than one year | 42 | €15,012 | €15,170 | +€158 | +1.1% |
| Trade debts | 44 | €77,291 | €16,244 | -€61,047 | -79.0% |
| Suppliers | 440/4 | €77,291 | €16,244 | -€61,047 | -79.0% |
| Advances received on contracts in progress | 46 | €10,600 | €10,600 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €4,341 | €44,872 | +€40,531 | +934% |
| Taxes | 450/3 | €105 | €35,883 | +€35,778 | +34,016% |
| Remuneration and social security | 454/9 | €4,236 | €8,990 | +€4,754 | +112% |
| Other amounts payable | 47/48 | €646 | €2,390 | +€1,744 | +270% |
| Accrued charges and deferred income | 492/3 | €100 | €411 | +€310 | +309% |
| Remuneration, social security and pensions | 62 | €76,255 | €52,808 | -€23,447 | -30.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,147 | €42,132 | +€1,985 | +4.9% |
| Other operating charges | 640/8 | €541 | €1,483 | +€942 | +174% |
| Non-recurring operating charges | 66A | €321 | €0 | -€321 | -100% |
| Gross operating margin | 9900 | €135,082 | €140,446 | +€5,365 | +4.0% |
| Operating profit (loss) | 9901 | €17,818 | €44,023 | +€26,205 | +147% |
| Financial income | 75/76B | €181 | €178 | -€3 | -1.8% |
| Recurring financial income | 75 | €181 | €178 | -€3 | -1.8% |
| Financial charges | 65/66B | €4,617 | €3,045 | -€1,572 | -34.0% |
| Recurring financial charges | 65 | €4,617 | €3,045 | -€1,572 | -34.0% |
| Profit (loss) for the period before taxes | 9903 | €13,381 | €41,156 | +€27,774 | +208% |
| Income taxes | 67/77 | €3,545 | €11,443 | +€7,898 | +223% |
| Profit (loss) for the period | 9904 | €9,837 | €29,713 | +€19,876 | +202% |
| Profit (loss) for the period to be appropriated | 9905 | €9,837 | €29,713 | +€19,876 | +202% |
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 27 October 2026 via checked.be.