DC BUILDING 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.
DC BUILDING CONSTRUCTION
Largest movements
- Cash +€93,369
up €93,369 (+38.1%), from €245,088 to €338,457
mainly Net result for the year (+€59,203) and Receivables within one year (+€26,836)
- Receivables within one year -€26,836
down €26,836 (-71.5%), from €37,511 to €10,675
- Reserves +€59,203
up €59,203 (+23.9%), from €247,970 to €307,173
- Other debts +€5,870
up €5,870 (+30.5%), from €19,256 to €25,126
- Gross operating margin -€10,115
down €10,115 (-10.0%), from €100,772 to €90,656
- Financial income -€2,815
down €2,815 (-100.0%), from €2,815 to €0
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €288,500 | €353,454 | +€64,954 | +22.5% |
| Fixed assets | 21/28 | €5,901 | €4,322 | -€1,579 | -26.8% |
| Tangible fixed assets | 22/27 | €5,901 | €4,322 | -€1,579 | -26.8% |
| Plant, machinery and equipment | 23 | €328 | €0 | -€328 | -100.0% |
| Furniture and vehicles | 24 | €5,573 | €4,322 | -€1,251 | -22.4% |
| Current assets | 29/58 | €282,599 | €349,132 | +€66,533 | +23.5% |
| Amounts receivable within one year | 40/41 | €37,511 | €10,675 | -€26,836 | -71.5% |
| Trade receivables | 40 | €37,511 | €10,675 | -€26,836 | -71.5% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €245,088 | €338,457 | +€93,369 | +38.1% |
| Total equity and liabilities | 10/49 | €288,500 | €353,454 | +€64,954 | +22.5% |
| Equity | 10/15 | €250,970 | €310,173 | +€59,203 | +23.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €247,970 | €307,173 | +€59,203 | +23.9% |
| Distributable reserves | 133 | €247,970 | €307,173 | +€59,203 | +23.9% |
| Amounts payable | 17/49 | €37,530 | €43,281 | +€5,751 | +15.3% |
| Amounts payable within one year | 42/48 | €37,530 | €43,281 | +€5,751 | +15.3% |
| Trade debts | 44 | €3,740 | €649 | -€3,091 | -82.7% |
| Suppliers | 440/4 | €3,740 | €649 | -€3,091 | -82.7% |
| Taxes, remuneration and social security | 45 | €14,534 | €17,506 | +€2,972 | +20.5% |
| Taxes | 450/3 | €14,534 | €17,506 | +€2,972 | +20.5% |
| Other amounts payable | 47/48 | €19,256 | €25,126 | +€5,870 | +30.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,336 | €1,579 | +€243 | +18.2% |
| Other operating charges | 640/8 | €170 | €181 | +€11 | +6.5% |
| Gross operating margin | 9900 | €100,772 | €90,656 | -€10,115 | -10.0% |
| Operating profit (loss) | 9901 | €99,266 | €88,897 | -€10,369 | -10.4% |
| Financial income | 75/76B | €2,815 | €0 | -€2,815 | -100.0% |
| Recurring financial income | 75 | €2,815 | €0 | -€2,815 | -100.0% |
| Financial charges | 65/66B | €1,230 | €1,442 | +€211 | +17.2% |
| Recurring financial charges | 65 | €1,230 | €1,442 | +€211 | +17.2% |
| Profit (loss) for the period before taxes | 9903 | €100,850 | €87,455 | -€13,395 | -13.3% |
| Income taxes | 67/77 | €27,775 | €28,252 | +€477 | +1.7% |
| Profit (loss) for the period | 9904 | €73,076 | €59,203 | -€13,872 | -19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €73,076 | €59,203 | -€13,872 | -19.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.