DC CONCEPT CONSTRUCT: 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 CONCEPT CONSTRUCT
Largest movements
- Receivables within one year +€48,800
up €48,800 (+75.3%), from €64,769 to €113,569
of which Trade receivables: +€34,009
- Cash +€12,386
up €12,386 (+93.0%), from €13,321 to €25,707
mainly Net result for the year (+€42,908) and Debts after one year (+€20,521)
- Tangible fixed assets +€12,024
up €12,024 (+95.7%), from €12,561 to €24,584
of which Furniture and vehicles: +€12,206
- Stocks and contracts +€3,571
up €3,571 (+13.1%), from €27,268 to €30,839
- Profit (loss) carried forward +€42,908
up €42,908 (+43.3%), from €99,119 to €142,027
- Debts after one year +€20,521
new in 2024: €20,521
- Tax, wage and social debts +€15,507
up €15,507 (+1780.5%), from €871 to €16,378
- Trade debts -€3,603
no longer reported in 2024 (was €3,603)
- Current portion of long-term debt +€2,290
new in 2024: €2,290
- Turnover +€543,487
new in 2024: €543,487
- Purchases and services +€471,894
new in 2024: €471,894
- Gross operating margin +€29,545
up €29,545 (+69.1%), from €42,756 to €72,301
- Taxes +€17,734
new in 2024: €17,734
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 | €121,580 | €199,203 | +€77,622 | +63.8% |
| Fixed assets | 21/28 | €15,786 | €27,809 | +€12,024 | +76.2% |
| Tangible fixed assets | 22/27 | €12,561 | €24,584 | +€12,024 | +95.7% |
| Plant, machinery and equipment | 23 | €366 | €184 | -€182 | -49.7% |
| Furniture and vehicles | 24 | €12,194 | €24,400 | +€12,206 | +100.1% |
| Financial fixed assets | 28 | €3,225 | €3,225 | = | 0.0% |
| Current assets | 29/58 | €105,795 | €171,393 | +€65,599 | +62.0% |
| Stocks and contracts in progress | 3 | €27,268 | €30,839 | +€3,571 | +13.1% |
| Stocks | 30/36 | €27,268 | €30,839 | +€3,571 | +13.1% |
| Amounts receivable within one year | 40/41 | €64,769 | €113,569 | +€48,800 | +75.3% |
| Trade receivables | 40 | €43,091 | €77,100 | +€34,009 | +78.9% |
| Other amounts receivable | 41 | €21,678 | €36,470 | +€14,791 | +68.2% |
| Cash at bank and in hand | 54/58 | €13,321 | €25,707 | +€12,386 | +93.0% |
| Deferred charges and accrued income | 490/1 | €437 | €1,278 | +€841 | +192.4% |
| Total equity and liabilities | 10/49 | €121,580 | €199,203 | +€77,622 | +63.8% |
| Equity | 10/15 | €109,106 | €152,014 | +€42,908 | +39.3% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €9,887 | €9,887 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10 | €10 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10 | €10 | = | 0.0% |
| Distributable reserves | 133 | €9,877 | €9,877 | = | 0.0% |
| Profit (loss) carried forward | 14 | €99,119 | €142,027 | +€42,908 | +43.3% |
| Provisions and deferred taxes | 16 | €8,000 | €8,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €8,000 | €8,000 | = | 0.0% |
| Environmental obligations | 163 | €8,000 | €8,000 | = | 0.0% |
| Amounts payable | 17/49 | €4,474 | €39,189 | +€34,714 | +775.8% |
| Amounts payable after more than one year | 17 | - | €20,521 | +€20,521 | |
| Financial debts | 170/4 | - | €20,521 | +€20,521 | |
| Amounts payable within one year | 42/48 | €4,474 | €18,667 | +€14,193 | +317.2% |
| Current portion of amounts payable after more than one year | 42 | - | €2,290 | +€2,290 | |
| Trade debts | 44 | €3,603 | - | -€3,603 | |
| Suppliers | 440/4 | €3,603 | - | -€3,603 | |
| Taxes, remuneration and social security | 45 | €871 | €16,378 | +€15,507 | +1780.5% |
| Taxes | 450/3 | €871 | €16,378 | +€15,507 | +1780.5% |
| Turnover | 70 | - | €543,487 | +€543,487 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €471,894 | +€471,894 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,323 | €7,975 | +€3,653 | +84.5% |
| Other operating charges | 640/8 | €2,262 | €2,458 | +€196 | +8.6% |
| Gross operating margin | 9900 | €42,756 | €72,301 | +€29,545 | +69.1% |
| Operating profit (loss) | 9901 | €36,171 | €61,868 | +€25,697 | +71.0% |
| Financial income | 75/76B | €1 | €0 | -€1 | -93.6% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -93.6% |
| Financial charges | 65/66B | €10 | €1,226 | +€1,216 | +12270.3% |
| Recurring financial charges | 65 | €10 | €1,226 | +€1,216 | +12270.3% |
| Profit (loss) for the period before taxes | 9903 | €36,163 | €60,643 | +€24,480 | +67.7% |
| Income taxes | 67/77 | - | €17,734 | +€17,734 | |
| Profit (loss) for the period | 9904 | €36,163 | €42,908 | +€6,745 | +18.7% |
| Profit (loss) for the period to be appropriated | 9905 | €36,163 | €42,908 | +€6,745 | +18.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.