DBB 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.
DBB CONSTRUCT
Largest movements
- Cash +€24,264
up €24,264 (+60.3%), from €40,256 to €64,520
mainly Current portion of long-term debt (+€50,570) and Contributions, distributions and other (+€34,190)
- Receivables within one year +€22,035
up €22,035 (+24.1%), from €91,435 to €113,470
of which Trade receivables: +€44,759
- Tangible fixed assets +€9,177
up €9,177 (+135.8%), from €6,760 to €15,937
of which Plant, machinery and equipment: +€6,940
- Deferred charges and accrued income -€8,400
down €8,400 (-49.4%), from €17,006 to €8,606
- Current portion of long-term debt +€50,570
new in 2024: €50,570
- Debts after one year -€37,982
no longer reported in 2024 (was €37,982)
- Revaluation surpluses +€26,314
new in 2024: €26,314
- Tax, wage and social debts -€24,493
down €24,493 (-86.2%), from €28,409 to €3,916
of which Taxes: -€17,959
- Reserves +€24,185
up €24,185 (+50.4%), from €48,033 to €72,218
of which Distributable reserves: +€18,798
- Purchases and services +€302,526
up €302,526 (+232.4%), from €130,187 to €432,713
- Turnover +€277,784
up €277,784 (+89.5%), from €310,360 to €588,144
- Gross operating margin -€24,742
down €24,742 (-13.7%), from €180,173 to €155,431
- Staff costs -€23,268
down €23,268 (-16.1%), from €144,408 to €121,140
- Depreciation -€9,763
down €9,763 (-41.0%), from €23,840 to €14,077
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.
Cash bridge derived
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 | €155,457 | €202,533 | +€47,076 | +30.3% |
| Fixed assets | 21/28 | €6,760 | €15,937 | +€9,177 | +135.8% |
| Tangible fixed assets | 22/27 | €6,760 | €15,937 | +€9,177 | +135.8% |
| Plant, machinery and equipment | 23 | - | €6,940 | +€6,940 | |
| Furniture and vehicles | 24 | €6,760 | €8,997 | +€2,237 | +33.1% |
| Current assets | 29/58 | €148,697 | €186,596 | +€37,899 | +25.5% |
| Amounts receivable within one year | 40/41 | €91,435 | €113,470 | +€22,035 | +24.1% |
| Trade receivables | 40 | - | €44,759 | +€44,759 | |
| Other amounts receivable | 41 | €91,435 | €68,711 | -€22,724 | -24.9% |
| Cash at bank and in hand | 54/58 | €40,256 | €64,520 | +€24,264 | +60.3% |
| Deferred charges and accrued income | 490/1 | €17,006 | €8,606 | -€8,400 | -49.4% |
| Total equity and liabilities | 10/49 | €155,457 | €202,533 | +€47,076 | +30.3% |
| Equity | 10/15 | €68,197 | €121,185 | +€52,988 | +77.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Revaluation surpluses | 12 | - | €26,314 | +€26,314 | |
| Reserves | 13 | €48,033 | €72,218 | +€24,185 | +50.4% |
| Non-distributable reserves | 130/1 | €12,164 | €17,551 | +€5,387 | +44.3% |
| Reserves not available under the articles | 1311 | €1,860 | €17,551 | +€15,691 | +843.6% |
| Financial assistance | 1313 | €10,304 | - | -€10,304 | |
| Tax-exempt reserves | 132 | €13,222 | €13,222 | = | 0.0% |
| Distributable reserves | 133 | €22,647 | €41,445 | +€18,798 | +83.0% |
| Profit (loss) carried forward | 14 | €16,164 | €18,653 | +€2,489 | +15.4% |
| Amounts payable | 17/49 | €87,260 | €81,348 | -€5,912 | -6.8% |
| Amounts payable after more than one year | 17 | €37,982 | - | -€37,982 | |
| Financial debts | 170/4 | €37,982 | - | -€37,982 | |
| Amounts payable within one year | 42/48 | €49,278 | €81,348 | +€32,070 | +65.1% |
| Current portion of amounts payable after more than one year | 42 | - | €50,570 | +€50,570 | |
| Trade debts | 44 | €5,369 | €7,362 | +€1,993 | +37.1% |
| Suppliers | 440/4 | €5,369 | €7,362 | +€1,993 | +37.1% |
| Taxes, remuneration and social security | 45 | €28,409 | €3,916 | -€24,493 | -86.2% |
| Taxes | 450/3 | €21,875 | €3,916 | -€17,959 | -82.1% |
| Remuneration and social security | 454/9 | €6,534 | - | -€6,534 | |
| Other amounts payable | 47/48 | €15,500 | €19,500 | +€4,000 | +25.8% |
| Turnover | 70 | €310,360 | €588,144 | +€277,784 | +89.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €130,187 | €432,713 | +€302,526 | +232.4% |
| Remuneration, social security and pensions | 62 | €144,408 | €121,140 | -€23,268 | -16.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,840 | €14,077 | -€9,763 | -41.0% |
| Other operating charges | 640/8 | €1,180 | €1,355 | +€175 | +14.8% |
| Gross operating margin | 9900 | €180,173 | €155,431 | -€24,742 | -13.7% |
| Operating profit (loss) | 9901 | €10,745 | €18,859 | +€8,114 | +75.5% |
| Financial charges | 65/66B | €1,358 | €61 | -€1,297 | -95.5% |
| Recurring financial charges | 65 | €21 | €61 | +€40 | +190.5% |
| Non-recurring financial charges | 66B | €1,337 | - | -€1,337 | |
| Profit (loss) for the period before taxes | 9903 | €9,387 | €18,798 | +€9,411 | +100.3% |
| Profit (loss) for the period | 9904 | €9,387 | €18,798 | +€9,411 | +100.3% |
| Transfer from tax-exempt reserves | 789 | €1,358 | - | -€1,358 | |
| Transfer to tax-exempt reserves | 689 | €1,358 | - | -€1,358 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,387 | €18,798 | +€9,411 | +100.3% |
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 12 October 2026 via checked.be.