DE VEIRMAN CONSTRUCTIES: 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.
DE VEIRMAN CONSTRUCTIES
Largest movements
- Cash +€9,955
up €9,955 (+18.8%), from €52,984 to €62,940
mainly Depreciation (+€15,853) and Net result for the year (+€5,479)
- Tangible fixed assets -€1,935
down €1,935 (-4.6%), from €41,991 to €40,056
of which Furniture and vehicles: -€13,314
- Deferred charges and accrued income +€1,193
up €1,193 (+331.4%), from €360 to €1,553
- Reserves +€5,479
up €5,479 (+6.6%), from €82,791 to €88,271
- Accrued charges and deferred income +€1,489
up €1,489 (+330.5%), from €450 to €1,939
- Trade debts +€1,152
up €1,152 (+100.0%), from €1,151 to €2,303
- Gross operating margin +€3,816
up €3,816 (+18.1%), from €21,024 to €24,839
- Depreciation +€1,913
up €1,913 (+13.7%), from €13,940 to €15,853
- Taxes +€302
up €302 (+14.1%), from €2,142 to €2,445
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 | €100,678 | €109,650 | +€8,971 | +8.9% |
| Fixed assets | 21/28 | €42,801 | €40,866 | -€1,935 | -4.5% |
| Tangible fixed assets | 22/27 | €41,991 | €40,056 | -€1,935 | -4.6% |
| Plant, machinery and equipment | 23 | €3,913 | €15,292 | +€11,379 | +290.8% |
| Furniture and vehicles | 24 | €38,078 | €24,764 | -€13,314 | -35.0% |
| Financial fixed assets | 28 | €810 | €810 | = | 0.0% |
| Current assets | 29/58 | €57,877 | €68,784 | +€10,907 | +18.8% |
| Stocks and contracts in progress | 3 | €1,467 | €1,151 | -€316 | -21.6% |
| Stocks | 30/36 | €1,467 | €1,151 | -€316 | -21.6% |
| Amounts receivable within one year | 40/41 | €3,066 | €3,140 | +€74 | +2.4% |
| Trade receivables | 40 | €1,376 | €938 | -€438 | -31.8% |
| Other amounts receivable | 41 | €1,690 | €2,202 | +€512 | +30.3% |
| Cash at bank and in hand | 54/58 | €52,984 | €62,940 | +€9,955 | +18.8% |
| Deferred charges and accrued income | 490/1 | €360 | €1,553 | +€1,193 | +331.4% |
| Total equity and liabilities | 10/49 | €100,678 | €109,650 | +€8,971 | +8.9% |
| Equity | 10/15 | €96,630 | €102,109 | +€5,479 | +5.7% |
| Contributions | 10/11 | €18,700 | €18,700 | = | 0.0% |
| Reserves | 13 | €82,791 | €88,271 | +€5,479 | +6.6% |
| Distributable reserves | 133 | €82,791 | €88,271 | +€5,479 | +6.6% |
| Profit (loss) carried forward | 14 | -€4,862 | -€4,862 | = | 0.0% |
| Amounts payable | 17/49 | €4,048 | €7,540 | +€3,492 | +86.3% |
| Amounts payable within one year | 42/48 | €3,598 | €5,601 | +€2,003 | +55.7% |
| Trade debts | 44 | €1,151 | €2,303 | +€1,152 | +100.0% |
| Suppliers | 440/4 | €1,151 | €2,303 | +€1,152 | +100.0% |
| Taxes, remuneration and social security | 45 | €2,198 | €2,392 | +€194 | +8.8% |
| Taxes | 450/3 | €2,198 | €2,392 | +€194 | +8.8% |
| Other amounts payable | 47/48 | €249 | €907 | +€658 | +264.4% |
| Accrued charges and deferred income | 492/3 | €450 | €1,939 | +€1,489 | +330.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,940 | €15,853 | +€1,913 | +13.7% |
| Other operating charges | 640/8 | €1,144 | €1,097 | -€47 | -4.1% |
| Gross operating margin | 9900 | €21,024 | €24,839 | +€3,816 | +18.1% |
| Operating profit (loss) | 9901 | €5,939 | €7,889 | +€1,949 | +32.8% |
| Financial income | 75/76B | €56 | €184 | +€127 | +226.2% |
| Recurring financial income | 75 | €56 | €184 | +€127 | +226.2% |
| Financial charges | 65/66B | €144 | €149 | +€5 | +3.3% |
| Recurring financial charges | 65 | €144 | €149 | +€5 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €5,852 | €7,924 | +€2,072 | +35.4% |
| Income taxes | 67/77 | €2,142 | €2,445 | +€302 | +14.1% |
| Profit (loss) for the period | 9904 | €3,710 | €5,479 | +€1,770 | +47.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,710 | €5,479 | +€1,770 | +47.7% |
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 1 October 2026 via checked.be.