DEPLUS 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.
DEPLUS CONSTRUCT
Largest movements
- Tangible fixed assets -€13,362
down €13,362 (-68.4%), from €19,545 to €6,183
of which Furniture and vehicles: -€12,084
- Stocks and contracts -€9,331
no longer reported in 2025 (was €9,331)
- Receivables within one year +€4,157
up €4,157 (+7.8%), from €53,227 to €57,384
of which Other amounts receivable: +€3,207
- Deferred charges and accrued income +€947
up €947 (+24.3%), from €3,895 to €4,842
- Profit (loss) carried forward -€12,752
down €12,752 (-36.2%), from €35,205 to €22,453
- Debts after one year -€7,877
down €7,877 (-89.7%), from €8,780 to €903
- Short-term financial debts +€4,839
up €4,839 (+471.0%), from €1,027 to €5,866
- Current portion of long-term debt -€3,330
down €3,330 (-29.7%), from €11,207 to €7,877
- Trade debts -€2,864
down €2,864 (-44.2%), from €6,481 to €3,617
- Gross operating margin +€25,616
up €25,616 (+50.3%), from €50,938 to €76,554
- Other operating charges +€11,557
up €11,557 (+494.6%), from €2,337 to €13,894
- Staff costs +€9,405
up €9,405 (+18.6%), from €50,636 to €60,040
- Financial charges -€1,644
down €1,644 (-46.4%), from €3,544 to €1,900
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €86,259 | €68,669 | -€17,590 | -20.4% |
| Fixed assets | 21/28 | €19,805 | €6,443 | -€13,362 | -67.5% |
| Tangible fixed assets | 22/27 | €19,545 | €6,183 | -€13,362 | -68.4% |
| Plant, machinery and equipment | 23 | €3,721 | €2,443 | -€1,278 | -34.3% |
| Furniture and vehicles | 24 | €15,824 | €3,740 | -€12,084 | -76.4% |
| Financial fixed assets | 28 | €259 | €259 | = | 0.0% |
| Current assets | 29/58 | €66,454 | €62,226 | -€4,228 | -6.4% |
| Stocks and contracts in progress | 3 | €9,331 | - | -€9,331 | |
| Stocks | 30/36 | €9,331 | - | -€9,331 | |
| Amounts receivable within one year | 40/41 | €53,227 | €57,384 | +€4,157 | +7.8% |
| Trade receivables | 40 | €38,611 | €39,561 | +€949 | +2.5% |
| Other amounts receivable | 41 | €14,616 | €17,823 | +€3,207 | +21.9% |
| Deferred charges and accrued income | 490/1 | €3,895 | €4,842 | +€947 | +24.3% |
| Total equity and liabilities | 10/49 | €86,259 | €68,669 | -€17,590 | -20.4% |
| Equity | 10/15 | €55,656 | €42,904 | -€12,752 | -22.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,205 | €22,453 | -€12,752 | -36.2% |
| Amounts payable | 17/49 | €30,602 | €25,765 | -€4,838 | -15.8% |
| Amounts payable after more than one year | 17 | €8,780 | €903 | -€7,877 | -89.7% |
| Financial debts | 170/4 | €8,780 | €903 | -€7,877 | -89.7% |
| Amounts payable within one year | 42/48 | €21,070 | €21,321 | +€251 | +1.2% |
| Current portion of amounts payable after more than one year | 42 | €11,207 | €7,877 | -€3,330 | -29.7% |
| Financial debts | 43 | €1,027 | €5,866 | +€4,839 | +471.0% |
| Credit institutions | 430/8 | €1,027 | €5,866 | +€4,839 | +471.0% |
| Trade debts | 44 | €6,481 | €3,617 | -€2,864 | -44.2% |
| Suppliers | 440/4 | €6,481 | €3,617 | -€2,864 | -44.2% |
| Taxes, remuneration and social security | 45 | €2,355 | €2,461 | +€106 | +4.5% |
| Taxes | 450/3 | €503 | €310 | -€194 | -38.5% |
| Remuneration and social security | 454/9 | €1,852 | €2,151 | +€299 | +16.2% |
| Other amounts payable | 47/48 | - | €1,500 | +€1,500 | |
| Accrued charges and deferred income | 492/3 | €752 | €3,541 | +€2,789 | +371.0% |
| Remuneration, social security and pensions | 62 | €50,636 | €60,040 | +€9,405 | +18.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,494 | €13,904 | -€590 | -4.1% |
| Other operating charges | 640/8 | €2,337 | €13,894 | +€11,557 | +494.6% |
| Gross operating margin | 9900 | €50,938 | €76,554 | +€25,616 | +50.3% |
| Operating profit (loss) | 9901 | -€16,528 | -€11,284 | +€5,244 | +31.7% |
| Financial income | 75/76B | €409 | €741 | +€332 | +81.3% |
| Recurring financial income | 75 | €409 | €741 | +€332 | +81.3% |
| Financial charges | 65/66B | €3,544 | €1,900 | -€1,644 | -46.4% |
| Recurring financial charges | 65 | €3,544 | €1,900 | -€1,644 | -46.4% |
| Profit (loss) for the period before taxes | 9903 | -€19,663 | -€12,442 | +€7,221 | +36.7% |
| Income taxes | 67/77 | €316 | €310 | -€6 | -2.0% |
| Profit (loss) for the period | 9904 | -€19,980 | -€12,752 | +€7,227 | +36.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,980 | -€12,752 | +€7,227 | +36.2% |
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 3 October 2026 via checked.be.