DCV 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.
DCV CONSTRUCT
Largest movements
- Receivables within one year +€280,115
up €280,115 (+902%), from €31,058 to €311,172
of which Other amounts receivable: +€306,094
- Cash +€81,541
up €81,541 (+430%), from €18,960 to €100,502
mainly Trade debts (+€324,701) and Net result for the year (+€16,109)
- Tangible fixed assets -€9,485
down €9,485 (-26.4%), from €35,974 to €26,489
- Trade debts +€324,701
up €324,701 (+769%), from €42,198 to €366,899
- Profit (loss) carried forward +€16,109
up €16,109 (+51.3%), from €31,377 to €47,486
- Advances received +€8,900
new in 2025: €8,900
- Financial charges +€7,178
up €7,178 (+22,332%), from €32 to €7,210
- Depreciation +€6,068
up €6,068 (+178%), from €3,417 to €9,485
- Taxes -€2,810
down €2,810 (-41.1%), from €6,844 to €4,034
- Financial income -€424
down €424 (-77.4%), from €547 to €123
- Gross operating margin -€407
down €407 (-1.1%), from €37,121 to €36,714
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.
Derived cash bridge
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 | €85,992 | €438,163 | +€352,171 | +410% |
| Fixed assets | 21/28 | €35,974 | €26,489 | -€9,485 | -26.4% |
| Tangible fixed assets | 22/27 | €35,974 | €26,489 | -€9,485 | -26.4% |
| Furniture and vehicles | 24 | €35,974 | €26,489 | -€9,485 | -26.4% |
| Current assets | 29/58 | €50,018 | €411,674 | +€361,656 | +723% |
| Amounts receivable within one year | 40/41 | €31,058 | €311,172 | +€280,115 | +902% |
| Trade receivables | 40 | €25,979 | - | -€25,979 | |
| Other amounts receivable | 41 | €5,078 | €311,172 | +€306,094 | +6,027% |
| Cash at bank and in hand | 54/58 | €18,960 | €100,502 | +€81,541 | +430% |
| Total equity and liabilities | 10/49 | €85,992 | €438,163 | +€352,171 | +410% |
| Equity | 10/15 | €35,377 | €51,486 | +€16,109 | +45.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,377 | €47,486 | +€16,109 | +51.3% |
| Amounts payable | 17/49 | €50,615 | €386,677 | +€336,062 | +664% |
| Amounts payable within one year | 42/48 | €50,615 | €386,677 | +€336,062 | +664% |
| Trade debts | 44 | €42,198 | €366,899 | +€324,701 | +769% |
| Suppliers | 440/4 | €42,198 | €366,899 | +€324,701 | +769% |
| Advances received on contracts in progress | 46 | - | €8,900 | +€8,900 | |
| Taxes, remuneration and social security | 45 | €6,844 | €10,878 | +€4,034 | +58.9% |
| Taxes | 450/3 | €6,844 | €10,878 | +€4,034 | +58.9% |
| Other amounts payable | 47/48 | €1,573 | - | -€1,573 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,417 | €9,485 | +€6,068 | +178% |
| Gross operating margin | 9900 | €37,121 | €36,714 | -€407 | -1.1% |
| Operating profit (loss) | 9901 | €33,705 | €27,229 | -€6,475 | -19.2% |
| Financial income | 75/76B | €547 | €123 | -€424 | -77.4% |
| Recurring financial income | 75 | €547 | €123 | -€424 | -77.4% |
| Financial charges | 65/66B | €32 | €7,210 | +€7,178 | +22,332% |
| Recurring financial charges | 65 | €32 | €7,210 | +€7,178 | +22,332% |
| Profit (loss) for the period before taxes | 9903 | €34,220 | €20,143 | -€14,077 | -41.1% |
| Income taxes | 67/77 | €6,844 | €4,034 | -€2,810 | -41.1% |
| Profit (loss) for the period | 9904 | €27,376 | €16,109 | -€11,267 | -41.2% |
| Profit (loss) for the period to be appropriated | 9905 | €27,376 | €16,109 | -€11,267 | -41.2% |
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 28 October 2026 via checked.be.