DAVID CONSTRUCTION: 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.
DAVID CONSTRUCTION
Largest movements
- Receivables within one year -€1,834
down €1,834 (-100.0%), from €1,834 to €0
of which Trade receivables: -€1,555
- Trade debts -€2,908
down €2,908 (-100.0%), from €2,908 to €0
- Other debts +€1,286
up €1,286 (+90.8%), from €1,418 to €2,704
No income-statement line moved by more than 1% of the activity.
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €64,528 | €62,544 | -€1,984 | -3.1% |
| Fixed assets | 21/28 | €1,239 | €1,239 | -€0 | 0.0% |
| Tangible fixed assets | 22/27 | €0 | €0 | -€0 | -100.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | -€0 | -100.0% |
| Financial fixed assets | 28 | €1,239 | €1,239 | = | 0.0% |
| Current assets | 29/58 | €63,289 | €61,305 | -€1,984 | -3.1% |
| Amounts receivable within one year | 40/41 | €1,834 | €0 | -€1,834 | -100.0% |
| Trade receivables | 40 | €1,555 | €0 | -€1,555 | -100.0% |
| Other amounts receivable | 41 | €279 | €0 | -€279 | -100.0% |
| Current investments | 50/53 | €48,359 | €48,359 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €12,946 | €12,946 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €150 | €0 | -€150 | -100.0% |
| Total equity and liabilities | 10/49 | €64,528 | €62,544 | -€1,984 | -3.1% |
| Equity | 10/15 | €59,840 | €59,840 | = | 0.0% |
| Contributions | 10/11 | €42,000 | €42,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,840 | €17,840 | = | 0.0% |
| Amounts payable | 17/49 | €4,688 | €2,704 | -€1,984 | -42.3% |
| Amounts payable within one year | 42/48 | €4,688 | €2,704 | -€1,984 | -42.3% |
| Trade debts | 44 | €2,908 | €0 | -€2,908 | -100.0% |
| Suppliers | 440/4 | €2,908 | €0 | -€2,908 | -100.0% |
| Taxes, remuneration and social security | 45 | €362 | €0 | -€362 | -100.0% |
| Taxes | 450/3 | €362 | €0 | -€362 | -100.0% |
| Other amounts payable | 47/48 | €1,418 | €2,704 | +€1,286 | +90.8% |
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 1 October 2026 via checked.be.