DC-Bouw: 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.
DC-Bouw
Largest movements
- Tangible fixed assets -€87,156
down €87,156 (-10.4%), from €838,052 to €750,896
of which Leasing and similar rights: -€54,251
- Receivables within one year +€20,955
up €20,955 (+19.7%), from €106,593 to €127,548
of which Trade receivables: +€16,290
- Intangible fixed assets -€18,042
down €18,042 (-29.1%), from €61,894 to €43,852
- Debts after one year -€131,134
down €131,134 (-21.4%), from €614,125 to €482,991
- Accrued charges and deferred income -€67,244
down €67,244 (-55.4%), from €121,465 to €54,221
- Profit (loss) carried forward +€49,127
up €49,127 (+9.7%), from -€508,148 to -€459,021
- Other debts +€47,740
up €47,740 (+9.3%), from €513,131 to €560,871
- Trade debts +€47,316
up €47,316 (+58.3%), from €81,203 to €128,519
- Gross operating margin +€203,851
up €203,851 (+82.6%), from €246,733 to €450,584
- Staff costs -€71,024
down €71,024 (-25.0%), from €283,572 to €212,549
- Taxes +€20,926
up €20,926 (+5,603%), from €374 to €21,300
- Depreciation +€16,731
up €16,731 (+12.7%), from €131,882 to €148,612
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 | €1,084,283 | €989,227 | -€95,056 | -8.8% |
| Fixed assets | 21/28 | €900,111 | €796,013 | -€104,098 | -11.6% |
| Intangible fixed assets | 21 | €61,894 | €43,852 | -€18,042 | -29.1% |
| Tangible fixed assets | 22/27 | €838,052 | €750,896 | -€87,156 | -10.4% |
| Plant, machinery and equipment | 23 | €18,871 | €21,998 | +€3,127 | +16.6% |
| Furniture and vehicles | 24 | €6,479 | €18,087 | +€11,608 | +179% |
| Leasing and similar rights | 25 | €429,552 | €375,301 | -€54,251 | -12.6% |
| Other tangible fixed assets | 26 | €383,149 | €335,509 | -€47,640 | -12.4% |
| Financial fixed assets | 28 | €165 | €1,265 | +€1,100 | +665% |
| Current assets | 29/58 | €184,172 | €193,214 | +€9,041 | +4.9% |
| Stocks and contracts in progress | 3 | €61,683 | €58,319 | -€3,365 | -5.5% |
| Stocks | 30/36 | €61,683 | €58,319 | -€3,365 | -5.5% |
| Amounts receivable within one year | 40/41 | €106,593 | €127,548 | +€20,955 | +19.7% |
| Trade receivables | 40 | €95,068 | €111,358 | +€16,290 | +17.1% |
| Other amounts receivable | 41 | €11,525 | €16,191 | +€4,666 | +40.5% |
| Cash at bank and in hand | 54/58 | €11,911 | €3,761 | -€8,150 | -68.4% |
| Deferred charges and accrued income | 490/1 | €3,985 | €3,586 | -€399 | -10.0% |
| Total equity and liabilities | 10/49 | €1,084,283 | €989,227 | -€95,056 | -8.8% |
| Equity | 10/15 | -€458,148 | -€409,021 | +€49,127 | +10.7% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€508,148 | -€459,021 | +€49,127 | +9.7% |
| Amounts payable | 17/49 | €1,542,431 | €1,398,248 | -€144,183 | -9.3% |
| Amounts payable after more than one year | 17 | €614,125 | €482,991 | -€131,134 | -21.4% |
| Financial debts | 170/4 | €614,125 | €482,991 | -€131,134 | -21.4% |
| Amounts payable within one year | 42/48 | €806,842 | €861,036 | +€54,195 | +6.7% |
| Current portion of amounts payable after more than one year | 42 | €140,727 | €131,134 | -€9,593 | -6.8% |
| Trade debts | 44 | €81,203 | €128,519 | +€47,316 | +58.3% |
| Suppliers | 440/4 | €81,203 | €128,519 | +€47,316 | +58.3% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €71,781 | €40,512 | -€31,268 | -43.6% |
| Taxes | 450/3 | €744 | €36,237 | +€35,494 | +4,774% |
| Remuneration and social security | 454/9 | €71,037 | €4,275 | -€66,762 | -94.0% |
| Other amounts payable | 47/48 | €513,131 | €560,871 | +€47,740 | +9.3% |
| Accrued charges and deferred income | 492/3 | €121,465 | €54,221 | -€67,244 | -55.4% |
| Remuneration, social security and pensions | 62 | €283,572 | €212,549 | -€71,024 | -25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €131,882 | €148,612 | +€16,731 | +12.7% |
| Other operating charges | 640/8 | €4,433 | €4,501 | +€68 | +1.5% |
| Non-recurring operating charges | 66A | €29,383 | €0 | -€29,383 | -100% |
| Gross operating margin | 9900 | €246,733 | €450,584 | +€203,851 | +82.6% |
| Operating profit (loss) | 9901 | -€202,537 | €84,922 | +€287,459 | |
| Financial income | 75/76B | €76 | €0 | -€76 | -100.0% |
| Recurring financial income | 75 | €76 | €0 | -€76 | -100.0% |
| Financial charges | 65/66B | €10,567 | €14,495 | +€3,929 | +37.2% |
| Recurring financial charges | 65 | €10,567 | €14,495 | +€3,929 | +37.2% |
| Profit (loss) for the period before taxes | 9903 | -€213,028 | €70,427 | +€283,454 | |
| Income taxes | 67/77 | €374 | €21,300 | +€20,926 | +5,603% |
| Profit (loss) for the period | 9904 | -€213,401 | €49,127 | +€262,528 | |
| Profit (loss) for the period to be appropriated | 9905 | -€213,401 | €49,127 | +€262,528 |
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 18 October 2026 via checked.be.