DESIMPELAERE 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.
DESIMPELAERE CONSTRUCT
Largest movements
- Stocks and contracts -€9,000
down €9,000 (-90.0%), from €10,000 to €1,000
- Tangible fixed assets -€8,752
down €8,752 (-4.5%), from €193,219 to €184,467
- Profit (loss) carried forward -€47,424
down €47,424 (-27.4%), from -€173,265 to -€220,688
- Other debts +€39,406
up €39,406 (+37.1%), from €106,125 to €145,531
- Debts after one year -€14,390
down €14,390 (-8.4%), from €170,411 to €156,020
- Trade debts +€4,826
up €4,826 (+41.3%), from €11,699 to €16,525
- Tax, wage and social debts -€2,619
down €2,619 (-98.4%), from €2,661 to €42
of which Remuneration and social security: -€2,529
- Staff costs +€12,411
up €12,411 (+334.2%), from €3,714 to €16,125
- Gross operating margin +€5,987
up €5,987 (+35.5%), from -€16,879 to -€10,892
- Financial charges +€1,861
up €1,861 (+22.9%), from €8,117 to €9,978
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 | €224,453 | €206,574 | -€17,879 | -8.0% |
| Fixed assets | 21/28 | €193,761 | €184,609 | -€9,152 | -4.7% |
| Intangible fixed assets | 21 | €542 | €142 | -€400 | -73.7% |
| Tangible fixed assets | 22/27 | €193,219 | €184,467 | -€8,752 | -4.5% |
| Land and buildings | 22 | €193,219 | €184,467 | -€8,752 | -4.5% |
| Current assets | 29/58 | €30,692 | €21,965 | -€8,727 | -28.4% |
| Stocks and contracts in progress | 3 | €10,000 | €1,000 | -€9,000 | -90.0% |
| Contracts in progress | 37 | €10,000 | €1,000 | -€9,000 | -90.0% |
| Amounts receivable within one year | 40/41 | €2,600 | €4,675 | +€2,075 | +79.8% |
| Trade receivables | 40 | €1,383 | €4,400 | +€3,017 | +218.2% |
| Other amounts receivable | 41 | €1,217 | €275 | -€942 | -77.4% |
| Cash at bank and in hand | 54/58 | €92 | €90 | -€3 | -2.7% |
| Deferred charges and accrued income | 490/1 | €18,000 | €16,200 | -€1,800 | -10.0% |
| Total equity and liabilities | 10/49 | €224,453 | €206,574 | -€17,879 | -8.0% |
| Equity | 10/15 | -€85,997 | -€133,420 | -€47,424 | -55.1% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Capital | 10 | - | €24,789 | +€24,789 | |
| Issued capital | 100 | - | €24,789 | +€24,789 | |
| Reserves | 13 | €62,479 | €62,479 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Legal reserve | 130 | - | €2,479 | +€2,479 | |
| Reserves not available under the articles | 1311 | €2,479 | - | -€2,479 | |
| Distributable reserves | 133 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€173,265 | -€220,688 | -€47,424 | -27.4% |
| Amounts payable | 17/49 | €310,450 | €339,994 | +€29,544 | +9.5% |
| Amounts payable after more than one year | 17 | €170,411 | €156,020 | -€14,390 | -8.4% |
| Financial debts | 170/4 | €170,411 | €156,020 | -€14,390 | -8.4% |
| Amounts payable within one year | 42/48 | €134,690 | €176,489 | +€41,798 | +31.0% |
| Current portion of amounts payable after more than one year | 42 | €14,205 | €14,390 | +€185 | +1.3% |
| Trade debts | 44 | €11,699 | €16,525 | +€4,826 | +41.3% |
| Suppliers | 440/4 | €11,699 | €16,525 | +€4,826 | +41.3% |
| Taxes, remuneration and social security | 45 | €2,661 | €42 | -€2,619 | -98.4% |
| Taxes | 450/3 | €133 | €42 | -€91 | -68.4% |
| Remuneration and social security | 454/9 | €2,529 | - | -€2,529 | |
| Other amounts payable | 47/48 | €106,125 | €145,531 | +€39,406 | +37.1% |
| Accrued charges and deferred income | 492/3 | €5,349 | €7,485 | +€2,136 | +39.9% |
| Remuneration, social security and pensions | 62 | €3,714 | €16,125 | +€12,411 | +334.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,295 | €9,152 | -€143 | -1.5% |
| Other operating charges | 640/8 | €1,248 | €1,291 | +€42 | +3.4% |
| Gross operating margin | 9900 | -€16,879 | -€10,892 | +€5,987 | +35.5% |
| Operating profit (loss) | 9901 | -€31,137 | -€37,460 | -€6,324 | -20.3% |
| Financial income | 75/76B | €45 | €14 | -€31 | -67.9% |
| Recurring financial income | 75 | €45 | €14 | -€31 | -67.9% |
| Financial charges | 65/66B | €8,117 | €9,978 | +€1,861 | +22.9% |
| Recurring financial charges | 65 | €8,117 | €9,978 | +€1,861 | +22.9% |
| Profit (loss) for the period before taxes | 9903 | -€39,209 | -€47,424 | -€8,215 | -21.0% |
| Profit (loss) for the period | 9904 | -€39,209 | -€47,424 | -€8,215 | -21.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€39,209 | -€47,424 | -€8,215 | -21.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.