DEBDOU 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.
DEBDOU CONSTRUCT
Largest movements
- Tangible fixed assets +€19,848
up €19,848 (+3093.2%), from €642 to €20,490
- Cash -€10,683
down €10,683 (-93.2%), from €11,466 to €783
mainly Investment in fixed assets (net) (-€20,565) and Tax, wage and social debts (-€6,832)
- Receivables within one year -€751
down €751 (-6.0%), from €12,473 to €11,722
of which Trade receivables: -€1,085
- Other debts +€10,940
new in 2025: €10,940
- Tax, wage and social debts -€6,832
down €6,832 (-53.6%), from €12,753 to €5,921
of which Remuneration and social security: -€4,600
- Profit (loss) carried forward +€3,804
up €3,804 (+35.6%), from €10,680 to €14,485
- Trade debts +€602
up €602 (+43.1%), from €1,397 to €1,999
- Turnover -€5,484
down €5,484 (-7.7%), from €71,059 to €65,574
- Purchases and services -€3,916
down €3,916 (-7.3%), from €53,493 to €49,577
- Staff costs -€2,857
down €2,857 (-20.7%), from €13,777 to €10,919
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 | €24,830 | €33,345 | +€8,514 | +34.3% |
| Fixed assets | 21/28 | €892 | €20,840 | +€19,948 | +2237.2% |
| Tangible fixed assets | 22/27 | €642 | €20,490 | +€19,848 | +3093.2% |
| Furniture and vehicles | 24 | €642 | €20,490 | +€19,848 | +3093.2% |
| Financial fixed assets | 28 | €250 | €350 | +€100 | +40.0% |
| Current assets | 29/58 | €23,939 | €12,505 | -€11,434 | -47.8% |
| Amounts receivable within one year | 40/41 | €12,473 | €11,722 | -€751 | -6.0% |
| Trade receivables | 40 | €12,473 | €11,388 | -€1,085 | -8.7% |
| Other amounts receivable | 41 | - | €334 | +€334 | |
| Cash at bank and in hand | 54/58 | €11,466 | €783 | -€10,683 | -93.2% |
| Total equity and liabilities | 10/49 | €24,830 | €33,345 | +€8,514 | +34.3% |
| Equity | 10/15 | €10,680 | €14,485 | +€3,804 | +35.6% |
| Profit (loss) carried forward | 14 | €10,680 | €14,485 | +€3,804 | +35.6% |
| Amounts payable | 17/49 | €14,150 | €18,860 | +€4,710 | +33.3% |
| Amounts payable within one year | 42/48 | €14,150 | €18,860 | +€4,710 | +33.3% |
| Trade debts | 44 | €1,397 | €1,999 | +€602 | +43.1% |
| Suppliers | 440/4 | €1,397 | €1,999 | +€602 | +43.1% |
| Taxes, remuneration and social security | 45 | €12,753 | €5,921 | -€6,832 | -53.6% |
| Taxes | 450/3 | €4,907 | €2,676 | -€2,231 | -45.5% |
| Remuneration and social security | 454/9 | €7,846 | €3,246 | -€4,600 | -58.6% |
| Other amounts payable | 47/48 | - | €10,940 | +€10,940 | |
| Turnover | 70 | €71,059 | €65,574 | -€5,484 | -7.7% |
| Non-recurring operating income | 76A | - | €1,358 | +€1,358 | |
| Goods, raw materials, services and sundry goods | 60/61 | €53,493 | €49,577 | -€3,916 | -7.3% |
| Remuneration, social security and pensions | 62 | €13,777 | €10,919 | -€2,857 | -20.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €700 | €617 | -€83 | -11.9% |
| Other operating charges | 640/8 | €173 | - | -€173 | |
| Gross operating margin | 9900 | €17,566 | €17,356 | -€210 | -1.2% |
| Operating profit (loss) | 9901 | €2,916 | €5,820 | +€2,903 | +99.6% |
| Financial charges | 65/66B | €153 | €187 | +€34 | +22.1% |
| Recurring financial charges | 65 | €153 | €187 | +€34 | +22.1% |
| Profit (loss) for the period before taxes | 9903 | €2,763 | €5,633 | +€2,870 | +103.9% |
| Income taxes | 67/77 | €1,511 | €1,828 | +€317 | +21.0% |
| Profit (loss) for the period | 9904 | €1,252 | €3,804 | +€2,552 | +203.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,252 | €3,804 | +€2,552 | +203.8% |
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 9 October 2026 via checked.be.