DCJ 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.
DCJ Construct
Largest movements
- Tangible fixed assets -€299,905
down €299,905 (-87.7%), from €342,008 to €42,103
of which Land and buildings: -€326,000
- Receivables within one year +€101,756
up €101,756 (+107.8%), from €94,410 to €196,166
of which Trade receivables: +€104,284
- Cash +€30,280
up €30,280 (+1218.2%), from €2,486 to €32,765
mainly Investment in fixed assets (net) (+€287,350) and Net result for the year (+€50,134)
- Debts after one year -€186,716
down €186,716 (-76.9%), from €242,716 to €56,000
- Profit (loss) carried forward +€50,134
up €50,134, from -€3,790 to €46,345
- Other debts -€49,723
down €49,723 (-84.2%), from €59,042 to €9,319
- Trade debts +€37,834
up €37,834 (+41.3%), from €91,608 to €129,442
- Current portion of long-term debt -€18,606
down €18,606 (-75.9%), from €24,509 to €5,903
- Gross operating margin +€73,304
up €73,304 (+54.8%), from €133,695 to €206,999
- Staff costs +€32,349
up €32,349 (+36.6%), from €88,292 to €120,642
- Taxes +€14,004
up €14,004 (+396717.8%), from €4 to €14,008
- Other operating charges -€2,835
down €2,835 (-63.4%), from €4,468 to €1,634
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 | €438,903 | €271,034 | -€167,870 | -38.2% |
| Fixed assets | 21/28 | €342,008 | €42,103 | -€299,905 | -87.7% |
| Tangible fixed assets | 22/27 | €342,008 | €42,103 | -€299,905 | -87.7% |
| Land and buildings | 22 | €326,000 | - | -€326,000 | |
| Plant, machinery and equipment | 23 | €927 | €32,235 | +€31,308 | +3378.4% |
| Furniture and vehicles | 24 | €15,081 | €9,867 | -€5,214 | -34.6% |
| Current assets | 29/58 | €96,896 | €228,931 | +€132,035 | +136.3% |
| Amounts receivable within one year | 40/41 | €94,410 | €196,166 | +€101,756 | +107.8% |
| Trade receivables | 40 | €87,597 | €191,880 | +€104,284 | +119.1% |
| Other amounts receivable | 41 | €6,813 | €4,285 | -€2,528 | -37.1% |
| Cash at bank and in hand | 54/58 | €2,486 | €32,765 | +€30,280 | +1218.2% |
| Total equity and liabilities | 10/49 | €438,903 | €271,034 | -€167,870 | -38.2% |
| Equity | 10/15 | €1,210 | €51,345 | +€50,134 | +4141.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,790 | €46,345 | +€50,134 | |
| Amounts payable | 17/49 | €437,693 | €219,689 | -€218,004 | -49.8% |
| Amounts payable after more than one year | 17 | €242,716 | €56,000 | -€186,716 | -76.9% |
| Financial debts | 170/4 | €242,716 | €56,000 | -€186,716 | -76.9% |
| Amounts payable within one year | 42/48 | €194,976 | €163,689 | -€31,288 | -16.0% |
| Current portion of amounts payable after more than one year | 42 | €24,509 | €5,903 | -€18,606 | -75.9% |
| Trade debts | 44 | €91,608 | €129,442 | +€37,834 | +41.3% |
| Suppliers | 440/4 | €91,608 | €129,442 | +€37,834 | +41.3% |
| Taxes, remuneration and social security | 45 | €19,817 | €19,025 | -€792 | -4.0% |
| Taxes | 450/3 | €15,778 | €14,011 | -€1,767 | -11.2% |
| Remuneration and social security | 454/9 | €4,039 | €5,014 | +€975 | +24.1% |
| Other amounts payable | 47/48 | €59,042 | €9,319 | -€49,723 | -84.2% |
| Non-recurring operating income | 76A | €261 | €24,000 | +€23,739 | +9084.5% |
| Remuneration, social security and pensions | 62 | €88,292 | €120,642 | +€32,349 | +36.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,410 | €12,555 | +€145 | +1.2% |
| Other operating charges | 640/8 | €4,468 | €1,634 | -€2,835 | -63.4% |
| Gross operating margin | 9900 | €133,695 | €206,999 | +€73,304 | +54.8% |
| Operating profit (loss) | 9901 | €28,524 | €72,168 | +€43,645 | +153.0% |
| Financial income | 75/76B | €57 | €1 | -€56 | -98.4% |
| Recurring financial income | 75 | €57 | €1 | -€56 | -98.4% |
| Financial charges | 65/66B | €6,869 | €8,027 | +€1,158 | +16.9% |
| Recurring financial charges | 65 | €6,869 | €8,027 | +€1,158 | +16.9% |
| Profit (loss) for the period before taxes | 9903 | €21,712 | €64,142 | +€42,430 | +195.4% |
| Income taxes | 67/77 | €4 | €14,008 | +€14,004 | +396717.8% |
| Profit (loss) for the period | 9904 | €21,708 | €50,134 | +€28,426 | +130.9% |
| Profit (loss) for the period to be appropriated | 9905 | €21,708 | €50,134 | +€28,426 | +130.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.