DD-AL 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.
DD-AL CONSTRUCT
Largest movements
- Cash +€31,045
up €31,045 (+175.1%), from €17,731 to €48,776
mainly Net result for the year (+€49,940) and Tax, wage and social debts (+€11,809)
- Receivables within one year +€30,703
up €30,703 (+35.7%), from €86,084 to €116,787
of which Trade receivables: +€22,103
- Tangible fixed assets -€4,975
down €4,975 (-3.0%), from €166,034 to €161,060
of which Land and buildings: -€4,620
- Reserves +€49,940
up €49,940 (+34.3%), from €145,416 to €195,356
- Tax, wage and social debts +€11,809
up €11,809 (+448.0%), from €2,636 to €14,445
of which Remuneration and social security: +€7,058
- Debts after one year -€7,599
down €7,599 (-5.7%), from €132,778 to €125,179
- Trade debts +€4,779
up €4,779 (+45.3%), from €10,545 to €15,325
- Staff costs +€39,389
up €39,389 (+453.7%), from €8,681 to €48,069
- Gross operating margin +€28,595
up €28,595 (+27.5%), from €103,812 to €132,406
- Depreciation -€10,365
down €10,365 (-61.0%), from €17,000 to €6,635
- Financial charges +€2,188
up €2,188 (+65.1%), from €3,363 to €5,552
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 | €271,151 | €330,358 | +€59,207 | +21.8% |
| Fixed assets | 21/28 | €166,034 | €161,060 | -€4,975 | -3.0% |
| Tangible fixed assets | 22/27 | €166,034 | €161,060 | -€4,975 | -3.0% |
| Land and buildings | 22 | €163,392 | €158,772 | -€4,620 | -2.8% |
| Plant, machinery and equipment | 23 | €778 | €1,675 | +€897 | +115.2% |
| Furniture and vehicles | 24 | €1,863 | €612 | -€1,252 | -67.2% |
| Current assets | 29/58 | €105,117 | €169,298 | +€64,181 | +61.1% |
| Amounts receivable within one year | 40/41 | €86,084 | €116,787 | +€30,703 | +35.7% |
| Trade receivables | 40 | €29,296 | €51,399 | +€22,103 | +75.4% |
| Other amounts receivable | 41 | €56,788 | €65,388 | +€8,600 | +15.1% |
| Cash at bank and in hand | 54/58 | €17,731 | €48,776 | +€31,045 | +175.1% |
| Deferred charges and accrued income | 490/1 | €1,302 | €3,735 | +€2,434 | +186.9% |
| Total equity and liabilities | 10/49 | €271,151 | €330,358 | +€59,207 | +21.8% |
| Equity | 10/15 | €117,870 | €167,811 | +€49,940 | +42.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €145,416 | €195,356 | +€49,940 | +34.3% |
| Non-distributable reserves | 130/1 | €145,416 | €195,356 | +€49,940 | +34.3% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €143,556 | €193,496 | +€49,940 | +34.8% |
| Profit (loss) carried forward | 14 | -€33,745 | -€33,745 | = | 0.0% |
| Amounts payable | 17/49 | €153,281 | €162,548 | +€9,266 | +6.0% |
| Amounts payable after more than one year | 17 | €132,778 | €125,179 | -€7,599 | -5.7% |
| Financial debts | 170/4 | €132,778 | €125,179 | -€7,599 | -5.7% |
| Amounts payable within one year | 42/48 | €20,503 | €37,369 | +€16,865 | +82.3% |
| Current portion of amounts payable after more than one year | 42 | €7,322 | €7,599 | +€277 | +3.8% |
| Trade debts | 44 | €10,545 | €15,325 | +€4,779 | +45.3% |
| Suppliers | 440/4 | €10,545 | €15,325 | +€4,779 | +45.3% |
| Taxes, remuneration and social security | 45 | €2,636 | €14,445 | +€11,809 | +448.0% |
| Taxes | 450/3 | €241 | €4,992 | +€4,751 | +1972.1% |
| Remuneration and social security | 454/9 | €2,395 | €9,453 | +€7,058 | +294.7% |
| Remuneration, social security and pensions | 62 | €8,681 | €48,069 | +€39,389 | +453.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,000 | €6,635 | -€10,365 | -61.0% |
| Other operating charges | 640/8 | €839 | €1,296 | +€457 | +54.4% |
| Non-recurring operating charges | 66A | €5,760 | - | -€5,760 | |
| Gross operating margin | 9900 | €103,812 | €132,406 | +€28,595 | +27.5% |
| Operating profit (loss) | 9901 | €71,531 | €76,406 | +€4,875 | +6.8% |
| Financial income | 75/76B | €1,360 | €2,507 | +€1,147 | +84.3% |
| Recurring financial income | 75 | €1,360 | €2,507 | +€1,147 | +84.3% |
| Financial charges | 65/66B | €3,363 | €5,552 | +€2,188 | +65.1% |
| Recurring financial charges | 65 | €3,363 | €5,552 | +€2,188 | +65.1% |
| Profit (loss) for the period before taxes | 9903 | €69,528 | €73,361 | +€3,833 | +5.5% |
| Income taxes | 67/77 | €22,327 | €23,420 | +€1,093 | +4.9% |
| Profit (loss) for the period | 9904 | €47,200 | €49,940 | +€2,740 | +5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €47,200 | €49,940 | +€2,740 | +5.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.