DEKONINCK 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.
DEKONINCK CONSTRUCT
Largest movements
- Current investments +€240,000
up €240,000 (+96.0%), from €250,000 to €490,000
- Stocks and contracts -€227,332
no longer reported in 2026 (was €227,332)
- Short-term financial debts -€100,000
no longer reported in 2026 (was €100,000)
- Reserves +€78,353
up €78,353 (+52.7%), from €148,596 to €226,949
of which Distributable reserves: +€78,353
- Profit (loss) carried forward +€26,975
no longer reported in 2026 (was -€26,975)
- Gross operating margin +€160,399
up €160,399, from -€22,297 to €138,103
- Taxes +€35,250
up €35,250 (+27,290%), from €129 to €35,380
- Financial charges -€4,204
down €4,204 (-52.4%), from €8,021 to €3,818
- Financial income +€2,209
up €2,209 (+43.3%), from €5,098 to €7,307
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €490,839 | €500,268 | +€9,429 | +1.9% |
| Current assets | 29/58 | €490,839 | €500,268 | +€9,429 | +1.9% |
| Stocks and contracts in progress | 3 | €227,332 | - | -€227,332 | |
| Stocks | 30/36 | €227,332 | - | -€227,332 | |
| Amounts receivable within one year | 40/41 | €1,712 | €571 | -€1,142 | -66.7% |
| Other amounts receivable | 41 | €1,712 | €571 | -€1,142 | -66.7% |
| Current investments | 50/53 | €250,000 | €490,000 | +€240,000 | +96.0% |
| Cash at bank and in hand | 54/58 | €10,524 | €9,302 | -€1,222 | -11.6% |
| Deferred charges and accrued income | 490/1 | €1,271 | €396 | -€875 | -68.9% |
| Total equity and liabilities | 10/49 | €490,839 | €500,268 | +€9,429 | +1.9% |
| Equity | 10/15 | €371,621 | €476,949 | +€105,328 | +28.3% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €148,596 | €226,949 | +€78,353 | +52.7% |
| Non-distributable reserves | 130/1 | €28,474 | €28,474 | = | 0.0% |
| Reserves not available under the articles | 1311 | €28,474 | €28,474 | = | 0.0% |
| Distributable reserves | 133 | €120,122 | €198,476 | +€78,353 | +65.2% |
| Profit (loss) carried forward | 14 | -€26,975 | - | +€26,975 | |
| Amounts payable | 17/49 | €119,218 | €23,319 | -€95,899 | -80.4% |
| Amounts payable within one year | 42/48 | €111,433 | €19,779 | -€91,654 | -82.3% |
| Financial debts | 43 | €100,000 | - | -€100,000 | |
| Other loans | 439 | €100,000 | - | -€100,000 | |
| Trade debts | 44 | €146 | €486 | +€340 | +234% |
| Suppliers | 440/4 | €146 | €486 | +€340 | +234% |
| Taxes, remuneration and social security | 45 | - | €3,187 | +€3,187 | |
| Taxes | 450/3 | - | €3,187 | +€3,187 | |
| Other amounts payable | 47/48 | €11,287 | €16,105 | +€4,818 | +42.7% |
| Accrued charges and deferred income | 492/3 | €7,785 | €3,540 | -€4,245 | -54.5% |
| Non-recurring operating income | 76A | - | €2,800 | +€2,800 | |
| Other operating charges | 640/8 | €1,626 | €885 | -€741 | -45.6% |
| Gross operating margin | 9900 | -€22,297 | €138,103 | +€160,399 | |
| Operating profit (loss) | 9901 | -€23,922 | €137,218 | +€161,140 | |
| Financial income | 75/76B | €5,098 | €7,307 | +€2,209 | +43.3% |
| Recurring financial income | 75 | €5,098 | €7,307 | +€2,209 | +43.3% |
| Financial charges | 65/66B | €8,021 | €3,818 | -€4,204 | -52.4% |
| Recurring financial charges | 65 | €8,021 | €3,818 | -€4,204 | -52.4% |
| Profit (loss) for the period before taxes | 9903 | -€26,845 | €140,707 | +€167,553 | |
| Income taxes | 67/77 | €129 | €35,380 | +€35,250 | +27,290% |
| Profit (loss) for the period | 9904 | -€26,975 | €105,328 | +€132,302 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,975 | €105,328 | +€132,302 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.