DDB-CONSTRUCTION: 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.
DDB-CONSTRUCTION
Largest movements
- Stocks and contracts +€846,257
up €846,257 (+184.1%), from €459,719 to €1.3m
- Cash -€118,353
down €118,353 (-31.5%), from €375,231 to €256,877
mainly Stocks and contracts (-€846,257) and Investment in fixed assets (net) (-€45,358)
- Tangible fixed assets +€43,501
up €43,501, from €0 to €43,501
- Receivables within one year -€20,791
down €20,791 (-54.5%), from €38,173 to €17,382
- Debts +€787,371
up €787,371 (+89.7%), from €878,268 to €1.7m
of which Debts within one year: +€786,561
- Equity -€37,246
down €37,246 (-1116.4%), from -€3,336 to -€40,582
of which Profit (loss) carried forward: -€37,246
- Financial charges +€24,615
new in 2022: €24,615
- Gross operating margin +€18,798
up €18,798 (+67.3%), from -€27,945 to -€9,147
- Depreciation -€3,476
down €3,476 (-65.2%), from €5,333 to €1,857
- Other operating charges +€1,627
new in 2022: €1,627
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €874,931 | €1,625,057 | +€750,125 | +85.7% |
| Fixed assets | 21/28 | €1,320 | €44,821 | +€43,501 | +3295.5% |
| Tangible fixed assets | 22/27 | €0 | €43,501 | +€43,501 | |
| Furniture and vehicles | 24 | - | €43,501 | +€43,501 | |
| Financial fixed assets | 28 | €1,320 | €1,320 | = | 0.0% |
| Current assets | 29/58 | €873,611 | €1,580,236 | +€706,624 | +80.9% |
| Stocks and contracts in progress | 3 | €459,719 | €1,305,977 | +€846,257 | +184.1% |
| Contracts in progress | 37 | - | €1,305,977 | +€1.3m | |
| Amounts receivable within one year | 40/41 | €38,173 | €17,382 | -€20,791 | -54.5% |
| Trade receivables | 40 | - | €5,878 | +€5,878 | |
| Other amounts receivable | 41 | - | €11,503 | +€11,503 | |
| Cash at bank and in hand | 54/58 | €375,231 | €256,877 | -€118,353 | -31.5% |
| Deferred charges and accrued income | 490/1 | - | €0 | = | |
| Total equity and liabilities | 10/49 | €874,931 | €1,625,057 | +€750,125 | +85.7% |
| Equity | 10/15 | -€3,336 | -€40,582 | -€37,246 | -1116.4% |
| Contributions | 10/11 | - | €50,000 | +€50,000 | |
| Reserves | 13 | €2,095 | €2,095 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €2,095 | +€2,095 | |
| Reserves not available under the articles | 1311 | - | €2,095 | +€2,095 | |
| Profit (loss) carried forward | 14 | -€55,431 | -€92,676 | -€37,246 | -67.2% |
| Amounts payable | 17/49 | €878,268 | €1,665,638 | +€787,371 | +89.7% |
| Amounts payable within one year | 42/48 | €875,285 | €1,661,846 | +€786,561 | +89.9% |
| Financial debts | 43 | - | €58,660 | +€58,660 | |
| Credit institutions | 430/8 | - | €58,660 | +€58,660 | |
| Trade debts | 44 | €75,598 | €136,089 | +€60,491 | +80.0% |
| Suppliers | 440/4 | - | €136,089 | +€136,089 | |
| Advances received on contracts in progress | 46 | - | €1,178,021 | +€1.2m | |
| Taxes, remuneration and social security | 45 | - | €56,514 | +€56,514 | |
| Taxes | 450/3 | - | €56,514 | +€56,514 | |
| Other amounts payable | 47/48 | - | €232,562 | +€232,562 | |
| Accrued charges and deferred income | 492/3 | - | €3,793 | +€3,793 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,333 | €1,857 | -€3,476 | -65.2% |
| Other operating charges | 640/8 | - | €1,627 | +€1,627 | |
| Gross operating margin | 9900 | -€27,945 | -€9,147 | +€18,798 | +67.3% |
| Operating profit (loss) | 9901 | -€33,902 | -€12,630 | +€21,271 | +62.7% |
| Financial income | 75/76B | - | €0 | = | |
| Recurring financial income | 75 | €18 | €0 | -€18 | -100.0% |
| Financial charges | 65/66B | - | €24,615 | +€24,615 | |
| Recurring financial charges | 65 | €11,665 | €24,615 | +€12,951 | +111.0% |
| Profit (loss) for the period before taxes | 9903 | -€45,548 | -€37,246 | +€8,303 | +18.2% |
| Profit (loss) for the period | 9904 | -€45,548 | -€37,246 | +€8,303 | +18.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€45,548 | -€37,246 | +€8,303 | +18.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 April 2021 and 30 April 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.