DCD CONSTRUCTS: 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.
DCD CONSTRUCTS
Largest movements
- Tangible fixed assets +€50,599
up €50,599 (+155.0%), from €32,644 to €83,243
- Receivables within one year +€10,881
up €10,881 (+130.4%), from €8,345 to €19,226
of which Other amounts receivable: +€6,164
- Cash -€6,199
down €6,199 (-20.5%), from €30,304 to €24,106
mainly Investment in fixed assets (net) (-€57,990) and Receivables within one year (-€10,881)
- Debts after one year +€36,607
up €36,607 (+161.3%), from €22,699 to €59,306
- Current portion of long-term debt +€12,530
up €12,530 (+218.7%), from €5,729 to €18,259
- Profit (loss) carried forward +€7,283
up €7,283 (+34.7%), from €20,963 to €28,246
- Trade debts +€1,436
up €1,436 (+25.8%), from €5,558 to €6,993
of which Bills of exchange payable: +€819
- Tax, wage and social debts -€1,295
down €1,295 (-24.4%), from €5,311 to €4,017
- Purchases and services +€17,704
up €17,704 (+31.9%), from €55,518 to €73,222
- Gross operating margin -€10,718
down €10,718 (-34.0%), from €31,515 to €20,797
- Turnover +€6,986
up €6,986 (+8.0%), from €87,033 to €94,019
- Taxes -€3,106
down €3,106 (-58.5%), from €5,311 to €2,205
- Depreciation +€3,080
up €3,080 (+71.4%), from €4,311 to €7,391
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 | €71,293 | €126,574 | +€55,281 | +77.5% |
| Fixed assets | 21/28 | €32,644 | €83,243 | +€50,599 | +155.0% |
| Tangible fixed assets | 22/27 | €32,644 | €83,243 | +€50,599 | +155.0% |
| Furniture and vehicles | 24 | €32,644 | €83,243 | +€50,599 | +155.0% |
| Current assets | 29/58 | €38,649 | €43,331 | +€4,682 | +12.1% |
| Amounts receivable within one year | 40/41 | €8,345 | €19,226 | +€10,881 | +130.4% |
| Trade receivables | 40 | €7,544 | €12,260 | +€4,717 | +62.5% |
| Other amounts receivable | 41 | €801 | €6,965 | +€6,164 | +769.1% |
| Cash at bank and in hand | 54/58 | €30,304 | €24,106 | -€6,199 | -20.5% |
| Total equity and liabilities | 10/49 | €71,293 | €126,574 | +€55,281 | +77.5% |
| Equity | 10/15 | €25,963 | €33,246 | +€7,283 | +28.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,963 | €28,246 | +€7,283 | +34.7% |
| Amounts payable | 17/49 | €45,330 | €93,328 | +€47,998 | +105.9% |
| Amounts payable after more than one year | 17 | €22,699 | €59,306 | +€36,607 | +161.3% |
| Financial debts | 170/4 | €22,699 | €59,306 | +€36,607 | +161.3% |
| Amounts payable within one year | 42/48 | €22,631 | €34,022 | +€11,391 | +50.3% |
| Current portion of amounts payable after more than one year | 42 | €5,729 | €18,259 | +€12,530 | +218.7% |
| Trade debts | 44 | €5,558 | €6,993 | +€1,436 | +25.8% |
| Suppliers | 440/4 | €5,558 | €6,174 | +€617 | +11.1% |
| Bills of exchange payable | 441 | - | €819 | +€819 | |
| Taxes, remuneration and social security | 45 | €5,311 | €4,017 | -€1,295 | -24.4% |
| Taxes | 450/3 | €5,311 | €4,017 | -€1,295 | -24.4% |
| Other amounts payable | 47/48 | €6,033 | €4,753 | -€1,280 | -21.2% |
| Turnover | 70 | €87,033 | €94,019 | +€6,986 | +8.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €55,518 | €73,222 | +€17,704 | +31.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,311 | €7,391 | +€3,080 | +71.4% |
| Other operating charges | 640/8 | €206 | €252 | +€45 | +22.0% |
| Gross operating margin | 9900 | €31,515 | €20,797 | -€10,718 | -34.0% |
| Operating profit (loss) | 9901 | €26,997 | €13,154 | -€13,843 | -51.3% |
| Financial charges | 65/66B | €722 | €3,666 | +€2,944 | +407.5% |
| Recurring financial charges | 65 | €722 | €3,666 | +€2,944 | +407.5% |
| Profit (loss) for the period before taxes | 9903 | €26,275 | €9,488 | -€16,787 | -63.9% |
| Income taxes | 67/77 | €5,311 | €2,205 | -€3,106 | -58.5% |
| Profit (loss) for the period | 9904 | €20,963 | €7,283 | -€13,681 | -65.3% |
| Profit (loss) for the period to be appropriated | 9905 | €20,963 | €7,283 | -€13,681 | -65.3% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.