Dares 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.
Dares Construct
Largest movements
- Receivables within one year +€17,858
up €17,858 (+21.5%), from €82,956 to €100,814
of which Other amounts receivable: +€18,383
- Cash -€2,013
no longer reported in 2024 (was €2,013)
mainly Receivables within one year (-€17,858) and Tax, wage and social debts (-€2,093)
- Deferred charges and accrued income -€1,489
down €1,489 (-69.5%), from €2,142 to €653
- Profit (loss) carried forward +€14,371
up €14,371 (+21.1%), from €68,071 to €82,442
- Tax, wage and social debts -€2,093
down €2,093 (-20.9%), from €10,012 to €7,919
- Trade debts +€1,681
up €1,681 (+92.5%), from €1,817 to €3,498
- Gross operating margin +€9,689
up €9,689 (+86.1%), from €11,256 to €20,945
- Financial charges +€4,937
up €4,937 (+3,633%), from €136 to €5,073
- Taxes +€2,894
up €2,894 (+115%), from €2,512 to €5,406
- Depreciation -€2,102
down €2,102 (-77.9%), from €2,699 to €598
- Financial income +€1,156
up €1,156 (+34.5%), from €3,347 to €4,503
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €87,734 | €102,393 | +€14,659 | +16.7% |
| Fixed assets | 21/28 | €623 | €25 | -€598 | -96.0% |
| Tangible fixed assets | 22/27 | €623 | €25 | -€598 | -96.0% |
| Plant, machinery and equipment | 23 | €225 | €25 | -€200 | -88.8% |
| Furniture and vehicles | 24 | €398 | - | -€398 | |
| Current assets | 29/58 | €87,111 | €102,368 | +€15,257 | +17.5% |
| Amounts receivable within one year | 40/41 | €82,956 | €100,814 | +€17,858 | +21.5% |
| Trade receivables | 40 | €15,757 | €15,232 | -€525 | -3.3% |
| Other amounts receivable | 41 | €67,199 | €85,582 | +€18,383 | +27.4% |
| Current investments | 50/53 | - | €900 | +€900 | |
| Cash at bank and in hand | 54/58 | €2,013 | - | -€2,013 | |
| Deferred charges and accrued income | 490/1 | €2,142 | €653 | -€1,489 | -69.5% |
| Total equity and liabilities | 10/49 | €87,734 | €102,393 | +€14,659 | +16.7% |
| Equity | 10/15 | €75,905 | €90,276 | +€14,371 | +18.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,634 | €1,634 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,634 | €1,634 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,634 | €1,634 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,071 | €82,442 | +€14,371 | +21.1% |
| Amounts payable | 17/49 | €11,829 | €12,117 | +€288 | +2.4% |
| Amounts payable within one year | 42/48 | €11,829 | €12,117 | +€288 | +2.4% |
| Trade debts | 44 | €1,817 | €3,498 | +€1,681 | +92.5% |
| Suppliers | 440/4 | €1,817 | €3,498 | +€1,681 | +92.5% |
| Taxes, remuneration and social security | 45 | €10,012 | €7,919 | -€2,093 | -20.9% |
| Taxes | 450/3 | €10,012 | €7,919 | -€2,093 | -20.9% |
| Other amounts payable | 47/48 | - | €700 | +€700 | |
| Non-recurring operating income | 76A | - | €3,471 | +€3,471 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,699 | €598 | -€2,102 | -77.9% |
| Gross operating margin | 9900 | €11,256 | €20,945 | +€9,689 | +86.1% |
| Operating profit (loss) | 9901 | €8,556 | €20,347 | +€11,791 | +138% |
| Financial income | 75/76B | €3,347 | €4,503 | +€1,156 | +34.5% |
| Recurring financial income | 75 | €3,347 | €4,503 | +€1,156 | +34.5% |
| Financial charges | 65/66B | €136 | €5,073 | +€4,937 | +3,633% |
| Recurring financial charges | 65 | €136 | €5,073 | +€4,937 | +3,633% |
| Profit (loss) for the period before taxes | 9903 | €11,768 | €19,777 | +€8,009 | +68.1% |
| Income taxes | 67/77 | €2,512 | €5,406 | +€2,894 | +115% |
| Profit (loss) for the period | 9904 | €9,255 | €14,371 | +€5,115 | +55.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,255 | €14,371 | +€5,115 | +55.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.