DDD-GRONDWERKEN: 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.
DDD-GRONDWERKEN
Largest movements
- Tangible fixed assets -€11,914
down €11,914 (-8.8%), from €135,912 to €123,998
of which Furniture and vehicles: -€10,511
- Trade debts -€33,449
down €33,449 (-59.0%), from €56,726 to €23,277
- Reserves +€13,703
up €13,703 (+33.3%), from €41,154 to €54,857
- Other debts -€12,778
down €12,778 (-3.9%), from €325,743 to €312,965
- Current portion of long-term debt +€11,733
up €11,733 (+38.4%), from €30,584 to €42,317
- Debts after one year +€8,563
up €8,563 (+10.6%), from €80,497 to €89,061
- Gross operating margin +€34,067
up €34,067 (+75.3%), from €45,265 to €79,332
- Depreciation +€13,610
up €13,610 (+45.5%), from €29,930 to €43,540
- Financial charges +€5,637
up €5,637 (+69.4%), from €8,128 to €13,765
- Taxes +€3,425
up €3,425 (+240%), from €1,425 to €4,850
- Other operating charges +€1,644
up €1,644 (+89.9%), from €1,829 to €3,473
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 | €550,449 | €540,207 | -€10,242 | -1.9% |
| Fixed assets | 21/28 | €510,946 | €499,031 | -€11,914 | -2.3% |
| Tangible fixed assets | 22/27 | €135,912 | €123,998 | -€11,914 | -8.8% |
| Plant, machinery and equipment | 23 | €2,949 | €1,545 | -€1,404 | -47.6% |
| Furniture and vehicles | 24 | €132,963 | €122,452 | -€10,511 | -7.9% |
| Financial fixed assets | 28 | €375,033 | €375,033 | = | 0.0% |
| Current assets | 29/58 | €39,503 | €41,176 | +€1,673 | +4.2% |
| Amounts receivable after more than one year | 29 | €101 | €0 | -€101 | -100% |
| Trade receivables | 290 | €101 | €0 | -€101 | -100% |
| Amounts receivable within one year | 40/41 | €32,571 | €35,422 | +€2,851 | +8.8% |
| Trade receivables | 40 | €17,825 | €21,699 | +€3,873 | +21.7% |
| Other amounts receivable | 41 | €14,745 | €13,723 | -€1,022 | -6.9% |
| Cash at bank and in hand | 54/58 | €1,929 | €716 | -€1,214 | -62.9% |
| Deferred charges and accrued income | 490/1 | €4,902 | €5,038 | +€136 | +2.8% |
| Total equity and liabilities | 10/49 | €550,449 | €540,207 | -€10,242 | -1.9% |
| Equity | 10/15 | €43,154 | €56,857 | +€13,703 | +31.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €41,154 | €54,857 | +€13,703 | +33.3% |
| Distributable reserves | 133 | €41,154 | €54,857 | +€13,703 | +33.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €507,295 | €483,350 | -€23,945 | -4.7% |
| Amounts payable after more than one year | 17 | €80,497 | €89,061 | +€8,563 | +10.6% |
| Financial debts | 170/4 | €80,497 | €89,061 | +€8,563 | +10.6% |
| Amounts payable within one year | 42/48 | €426,798 | €394,289 | -€32,508 | -7.6% |
| Current portion of amounts payable after more than one year | 42 | €30,584 | €42,317 | +€11,733 | +38.4% |
| Financial debts | 43 | €6,728 | €6,146 | -€582 | -8.7% |
| Credit institutions | 430/8 | €6,728 | €6,146 | -€582 | -8.7% |
| Trade debts | 44 | €56,726 | €23,277 | -€33,449 | -59.0% |
| Suppliers | 440/4 | €56,726 | €23,277 | -€33,449 | -59.0% |
| Taxes, remuneration and social security | 45 | €7,016 | €9,585 | +€2,569 | +36.6% |
| Taxes | 450/3 | €7,016 | €6,585 | -€431 | -6.1% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €325,743 | €312,965 | -€12,778 | -3.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,930 | €43,540 | +€13,610 | +45.5% |
| Other operating charges | 640/8 | €1,829 | €3,473 | +€1,644 | +89.9% |
| Gross operating margin | 9900 | €45,265 | €79,332 | +€34,067 | +75.3% |
| Operating profit (loss) | 9901 | €13,506 | €32,319 | +€18,813 | +139% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €8,128 | €13,765 | +€5,637 | +69.4% |
| Recurring financial charges | 65 | €8,128 | €13,765 | +€5,637 | +69.4% |
| Profit (loss) for the period before taxes | 9903 | €5,377 | €18,554 | +€13,176 | +245% |
| Income taxes | 67/77 | €1,425 | €4,850 | +€3,425 | +240% |
| Profit (loss) for the period | 9904 | €3,952 | €13,703 | +€9,751 | +247% |
| Profit (loss) for the period to be appropriated | 9905 | €3,952 | €13,703 | +€9,751 | +247% |
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 29 October 2026 via checked.be.