DANY M 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.
DANY M CONSTRUCT
Largest movements
- Receivables within one year -€30,544
down €30,544 (-28.0%), from €109,015 to €78,471
of which Trade receivables: -€29,121
- Tangible fixed assets +€4,349
up €4,349 (+300.7%), from €1,447 to €5,796
- Other debts -€33,838
down €33,838 (-47.8%), from €70,804 to €36,966
- Profit (loss) carried forward +€17,326
up €17,326 (+108.4%), from €15,990 to €33,316
- Trade debts -€10,000
down €10,000 (-79.9%), from €12,522 to €2,522
- Tax, wage and social debts +€1,379
new in 2025: €1,379
- Gross operating margin +€22,704
up €22,704 (+1135.3%), from €2,000 to €24,704
- Depreciation +€1,724
up €1,724 (+85.6%), from €2,014 to €3,737
- Financial charges +€1,124
up €1,124 (+50.6%), from €2,220 to €3,344
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
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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €112,222 | €86,692 | -€25,530 | -22.7% |
| Fixed assets | 21/28 | €2,447 | €6,796 | +€4,349 | +177.8% |
| Tangible fixed assets | 22/27 | €1,447 | €5,796 | +€4,349 | +300.7% |
| Furniture and vehicles | 24 | €1,447 | €5,796 | +€4,349 | +300.7% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €109,775 | €79,896 | -€29,879 | -27.2% |
| Amounts receivable within one year | 40/41 | €109,015 | €78,471 | -€30,544 | -28.0% |
| Trade receivables | 40 | €107,592 | €78,471 | -€29,121 | -27.1% |
| Other amounts receivable | 41 | €1,423 | - | -€1,423 | |
| Deferred charges and accrued income | 490/1 | €760 | €1,425 | +€665 | +87.4% |
| Total equity and liabilities | 10/49 | €112,222 | €86,692 | -€25,530 | -22.7% |
| Equity | 10/15 | €24,050 | €41,376 | +€17,326 | +72.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €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 | €15,990 | €33,316 | +€17,326 | +108.4% |
| Amounts payable | 17/49 | €88,172 | €45,316 | -€42,856 | -48.6% |
| Amounts payable within one year | 42/48 | €88,172 | €45,316 | -€42,856 | -48.6% |
| Financial debts | 43 | €4,845 | €4,449 | -€396 | -8.2% |
| Credit institutions | 430/8 | €4,845 | €4,449 | -€396 | -8.2% |
| Trade debts | 44 | €12,522 | €2,522 | -€10,000 | -79.9% |
| Suppliers | 440/4 | €12,522 | €2,522 | -€10,000 | -79.9% |
| Taxes, remuneration and social security | 45 | - | €1,379 | +€1,379 | |
| Taxes | 450/3 | - | €1,379 | +€1,379 | |
| Other amounts payable | 47/48 | €70,804 | €36,966 | -€33,838 | -47.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,014 | €3,737 | +€1,724 | +85.6% |
| Other operating charges | 640/8 | €446 | €298 | -€149 | -33.3% |
| Gross operating margin | 9900 | €2,000 | €24,704 | +€22,704 | +1135.3% |
| Operating profit (loss) | 9901 | -€460 | €20,669 | +€21,129 | |
| Financial income | 75/76B | €6 | €0 | -€6 | -99.4% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -99.4% |
| Financial charges | 65/66B | €2,220 | €3,344 | +€1,124 | +50.6% |
| Recurring financial charges | 65 | €2,220 | €3,344 | +€1,124 | +50.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,674 | €17,326 | +€19,999 | |
| Profit (loss) for the period | 9904 | -€2,674 | €17,326 | +€19,999 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,674 | €17,326 | +€19,999 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.