DESCOM 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.
DESCOM CONSTRUCT
Largest movements
- Receivables within one year -€262,588
down €262,588 (-99.9%), from €262,748 to €160
of which Other amounts receivable: -€253,876
- Cash +€31,224
up €31,224 (+401%), from €7,783 to €39,006
mainly Receivables within one year (+€262,588)
- Other debts -€216,692
down €216,692 (-100%), from €216,692 to €0
- Profit (loss) carried forward -€12,987
down €12,987 (-15.6%), from -€83,125 to -€96,111
- Gross operating margin +€12,975
up €12,975 (+52.5%), from -€24,694 to -€11,719
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.
Derived cash bridge
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 | €270,531 | €39,167 | -€231,364 | -85.5% |
| Current assets | 29/58 | €270,531 | €39,167 | -€231,364 | -85.5% |
| Amounts receivable within one year | 40/41 | €262,748 | €160 | -€262,588 | -99.9% |
| Trade receivables | 40 | €8,712 | €0 | -€8,712 | -100% |
| Other amounts receivable | 41 | €254,036 | €160 | -€253,876 | -99.9% |
| Cash at bank and in hand | 54/58 | €7,783 | €39,006 | +€31,224 | +401% |
| Total equity and liabilities | 10/49 | €270,531 | €39,167 | -€231,364 | -85.5% |
| Equity | 10/15 | €51,025 | €38,039 | -€12,987 | -25.5% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €9,150 | €9,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,150 | - | -€9,150 | |
| Reserves not available under the articles | 1311 | €9,150 | - | -€9,150 | |
| Distributable reserves | 133 | - | €9,150 | +€9,150 | |
| Profit (loss) carried forward | 14 | -€83,125 | -€96,111 | -€12,987 | -15.6% |
| Amounts payable | 17/49 | €219,505 | €1,128 | -€218,377 | -99.5% |
| Amounts payable within one year | 42/48 | €218,505 | €128 | -€218,377 | -99.9% |
| Trade debts | 44 | €1,813 | €128 | -€1,685 | -92.9% |
| Suppliers | 440/4 | €1,813 | €128 | -€1,685 | -92.9% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €216,692 | €0 | -€216,692 | -100% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Other operating charges | 640/8 | €513 | €536 | +€23 | +4.5% |
| Gross operating margin | 9900 | -€24,694 | -€11,719 | +€12,975 | +52.5% |
| Operating profit (loss) | 9901 | -€25,207 | -€12,255 | +€12,952 | +51.4% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €729 | €732 | +€3 | +0.4% |
| Recurring financial charges | 65 | €729 | €732 | +€3 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | -€25,936 | -€12,987 | +€12,949 | +49.9% |
| Profit (loss) for the period | 9904 | -€25,936 | -€12,987 | +€12,949 | +49.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,936 | -€12,987 | +€12,949 | +49.9% |
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 15 October 2026 via checked.be.