DEOLIVEIRA CONSTRUCT: 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.
DEOLIVEIRA CONSTRUCT
Largest movements
- Stocks and contracts +€34,136
new in 2025: €34,136
- Cash -€17,939
down €17,939 (-62.9%), from €28,530 to €10,591
mainly Stocks and contracts (-€34,136) and Advances received (-€5,280)
- Deferred charges and accrued income -€1,435
down €1,435 (-58.3%), from €2,459 to €1,025
- Trade debts +€8,670
up €8,670 (+15.6%), from €55,739 to €64,410
- Tax, wage and social debts +€5,728
up €5,728 (+154.1%), from €3,717 to €9,445
of which Taxes: +€3,563
- Advances received -€5,280
no longer reported in 2025 (was €5,280)
- Profit (loss) carried forward +€3,999
up €3,999 (+13.9%), from €28,768 to €32,767
- Gross operating margin -€4,641
down €4,641 (-30.7%), from €15,120 to €10,479
- Taxes -€1,882
down €1,882 (-35.3%), from €5,329 to €3,447
- Other operating charges +€980
up €980 (+81.1%), from €1,209 to €2,189
- Financial income +€972
up €972 (+328.5%), from €296 to €1,268
- Financial charges +€258
up €258 (+25.2%), from €1,022 to €1,280
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 | €104,397 | €117,515 | +€13,118 | +12.6% |
| Formation expenses | 20 | €253 | €46 | -€206 | -81.7% |
| Fixed assets | 21/28 | €3,580 | €2,954 | -€627 | -17.5% |
| Tangible fixed assets | 22/27 | €1,080 | €454 | -€627 | -58.0% |
| Plant, machinery and equipment | 23 | €171 | €44 | -€127 | -74.2% |
| Furniture and vehicles | 24 | €910 | €410 | -€500 | -55.0% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €100,564 | €114,515 | +€13,951 | +13.9% |
| Stocks and contracts in progress | 3 | - | €34,136 | +€34,136 | |
| Contracts in progress | 37 | - | €34,136 | +€34,136 | |
| Amounts receivable within one year | 40/41 | €69,575 | €68,763 | -€812 | -1.2% |
| Trade receivables | 40 | €52,412 | €57,148 | +€4,736 | +9.0% |
| Other amounts receivable | 41 | €17,163 | €11,615 | -€5,548 | -32.3% |
| Cash at bank and in hand | 54/58 | €28,530 | €10,591 | -€17,939 | -62.9% |
| Deferred charges and accrued income | 490/1 | €2,459 | €1,025 | -€1,435 | -58.3% |
| Total equity and liabilities | 10/49 | €104,397 | €117,515 | +€13,118 | +12.6% |
| Equity | 10/15 | €39,661 | €43,660 | +€3,999 | +10.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €8,893 | €8,893 | = | 0.0% |
| Distributable reserves | 133 | €8,893 | €8,893 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,768 | €32,767 | +€3,999 | +13.9% |
| Amounts payable | 17/49 | €64,736 | €73,855 | +€9,119 | +14.1% |
| Amounts payable within one year | 42/48 | €64,736 | €73,855 | +€9,119 | +14.1% |
| Trade debts | 44 | €55,739 | €64,410 | +€8,670 | +15.6% |
| Suppliers | 440/4 | €55,739 | €64,410 | +€8,670 | +15.6% |
| Advances received on contracts in progress | 46 | €5,280 | - | -€5,280 | |
| Taxes, remuneration and social security | 45 | €3,717 | €9,445 | +€5,728 | +154.1% |
| Taxes | 450/3 | €3,717 | €7,280 | +€3,563 | +95.9% |
| Remuneration and social security | 454/9 | - | €2,165 | +€2,165 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €833 | €833 | = | 0.0% |
| Other operating charges | 640/8 | €1,209 | €2,189 | +€980 | +81.1% |
| Gross operating margin | 9900 | €15,120 | €10,479 | -€4,641 | -30.7% |
| Operating profit (loss) | 9901 | €13,078 | €7,457 | -€5,621 | -43.0% |
| Financial income | 75/76B | €296 | €1,268 | +€972 | +328.5% |
| Recurring financial income | 75 | €296 | €1,268 | +€972 | +328.5% |
| Financial charges | 65/66B | €1,022 | €1,280 | +€258 | +25.2% |
| Recurring financial charges | 65 | €1,022 | €1,280 | +€258 | +25.2% |
| Profit (loss) for the period before taxes | 9903 | €12,352 | €7,446 | -€4,906 | -39.7% |
| Income taxes | 67/77 | €5,329 | €3,447 | -€1,882 | -35.3% |
| Profit (loss) for the period | 9904 | €7,023 | €3,999 | -€3,024 | -43.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,023 | €3,999 | -€3,024 | -43.1% |
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 5 October 2026 via checked.be.