DBK 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.
DBK CONSTRUCT
Largest movements
- Tangible fixed assets -€65,975
down €65,975 (-23.9%), from €275,978 to €210,003
- Receivables within one year +€35,951
up €35,951 (+56.0%), from €64,245 to €100,196
of which Other amounts receivable: +€20,106
- Stocks and contracts -€11,706
down €11,706 (-82.7%), from €14,150 to €2,444
- Cash -€8,852
down €8,852 (-35.3%), from €25,063 to €16,211
mainly Other debts (-€55,229) and Receivables within one year (-€35,951)
- Other debts -€55,229
no longer reported in 2023 (was €55,229)
- Reserves +€34,966
up €34,966 (+92.0%), from €38,012 to €72,978
of which Distributable reserves: +€35,166
- Debts after one year -€33,536
down €33,536 (-18.7%), from €179,394 to €145,858
- Tax, wage and social debts +€7,409
up €7,409 (+170.9%), from €4,337 to €11,746
of which Taxes: +€7,188
- Current portion of long-term debt -€5,119
down €5,119 (-10.3%), from €49,783 to €44,663
- Staff costs -€40,820
down €40,820 (-36.3%), from €112,418 to €71,597
- Gross operating margin +€34,363
up €34,363 (+22.0%), from €156,467 to €190,830
- Depreciation +€24,099
up €24,099 (+57.5%), from €41,876 to €65,975
- Taxes +€8,281
up €8,281 (+3456.6%), from €240 to €8,521
- Financial charges +€3,268
up €3,268 (+83.1%), from €3,931 to €7,198
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €381,036 | €330,454 | -€50,583 | -13.3% |
| Fixed assets | 21/28 | €277,578 | €211,603 | -€65,975 | -23.8% |
| Tangible fixed assets | 22/27 | €275,978 | €210,003 | -€65,975 | -23.9% |
| Furniture and vehicles | 24 | €275,978 | €210,003 | -€65,975 | -23.9% |
| Financial fixed assets | 28 | €1,600 | €1,600 | = | 0.0% |
| Current assets | 29/58 | €103,458 | €118,851 | +€15,393 | +14.9% |
| Stocks and contracts in progress | 3 | €14,150 | €2,444 | -€11,706 | -82.7% |
| Stocks | 30/36 | €14,150 | €2,444 | -€11,706 | -82.7% |
| Amounts receivable within one year | 40/41 | €64,245 | €100,196 | +€35,951 | +56.0% |
| Trade receivables | 40 | €35,669 | €51,514 | +€15,844 | +44.4% |
| Other amounts receivable | 41 | €28,576 | €48,682 | +€20,106 | +70.4% |
| Cash at bank and in hand | 54/58 | €25,063 | €16,211 | -€8,852 | -35.3% |
| Total equity and liabilities | 10/49 | €381,036 | €330,454 | -€50,583 | -13.3% |
| Equity | 10/15 | €44,212 | €79,178 | +€34,966 | +79.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €38,012 | €72,978 | +€34,966 | +92.0% |
| Non-distributable reserves | 130/1 | €200 | - | -€200 | |
| Reserves not available under the articles | 1311 | €200 | - | -€200 | |
| Distributable reserves | 133 | €37,812 | €72,978 | +€35,166 | +93.0% |
| Amounts payable | 17/49 | €336,824 | €251,276 | -€85,548 | -25.4% |
| Amounts payable after more than one year | 17 | €179,394 | €145,858 | -€33,536 | -18.7% |
| Financial debts | 170/4 | €179,394 | €145,858 | -€33,536 | -18.7% |
| Amounts payable within one year | 42/48 | €157,430 | €105,418 | -€52,013 | -33.0% |
| Current portion of amounts payable after more than one year | 42 | €49,783 | €44,663 | -€5,119 | -10.3% |
| Trade debts | 44 | €48,082 | €49,008 | +€926 | +1.9% |
| Suppliers | 440/4 | €48,082 | €49,008 | +€926 | +1.9% |
| Taxes, remuneration and social security | 45 | €4,337 | €11,746 | +€7,409 | +170.9% |
| Taxes | 450/3 | €1,573 | €8,760 | +€7,188 | +457.0% |
| Remuneration and social security | 454/9 | €2,764 | €2,986 | +€222 | +8.0% |
| Other amounts payable | 47/48 | €55,229 | - | -€55,229 | |
| Remuneration, social security and pensions | 62 | €112,418 | €71,597 | -€40,820 | -36.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,876 | €65,975 | +€24,099 | +57.5% |
| Other operating charges | 640/8 | €5,547 | €2,399 | -€3,148 | -56.7% |
| Non-recurring operating charges | 66A | €3,750 | €174 | -€3,576 | -95.4% |
| Gross operating margin | 9900 | €156,467 | €190,830 | +€34,363 | +22.0% |
| Operating profit (loss) | 9901 | -€7,124 | €50,685 | +€57,808 | |
| Financial charges | 65/66B | €3,931 | €7,198 | +€3,268 | +83.1% |
| Recurring financial charges | 65 | €3,931 | €7,198 | +€3,268 | +83.1% |
| Profit (loss) for the period before taxes | 9903 | -€11,054 | €43,487 | +€54,541 | |
| Income taxes | 67/77 | €240 | €8,521 | +€8,281 | +3456.6% |
| Profit (loss) for the period | 9904 | -€11,294 | €34,966 | +€46,259 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,294 | €34,966 | +€46,259 |
Source: filed annual accounts (NBB), financial years ended 30 September 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.