DF BETON: 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.
DF BETON
Largest movements
- Receivables within one year -€68,085
down €68,085 (-65.7%), from €103,555 to €35,470
of which Trade receivables: -€66,006
- Cash +€61,713
up €61,713 (+168%), from €36,804 to €98,516
mainly Net result for the year (+€93,879) and Receivables within one year (+€68,085)
- Tangible fixed assets -€13,367
down €13,367 (-2.2%), from €616,680 to €603,313
of which Plant, machinery and equipment: -€12,872
- Reserves +€93,879
up €93,879 (+140%), from €66,983 to €160,862
- Other debts -€72,846
down €72,846 (-48.8%), from €149,283 to €76,436
- Tax, wage and social debts -€30,748
down €30,748 (-36.5%), from €84,230 to €53,482
- Current portion of long-term debt +€27,573
up €27,573 (+31.3%), from €88,156 to €115,729
- Debts after one year -€19,297
down €19,297 (-6.6%), from €293,168 to €273,870
- Gross operating margin +€66,806
up €66,806 (+51.7%), from €129,167 to €195,974
- Financial charges +€12,607
up €12,607 (+65.5%), from €19,256 to €31,863
- Taxes +€8,072
up €8,072 (+42.3%), from €19,084 to €27,156
- Depreciation +€2,851
up €2,851 (+8.0%), from €35,584 to €38,436
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 | €781,517 | €769,938 | -€11,579 | -1.5% |
| Fixed assets | 21/28 | €616,680 | €603,313 | -€13,367 | -2.2% |
| Tangible fixed assets | 22/27 | €616,680 | €603,313 | -€13,367 | -2.2% |
| Land and buildings | 22 | €488,884 | €480,884 | -€8,000 | -1.6% |
| Plant, machinery and equipment | 23 | €95,593 | €82,721 | -€12,872 | -13.5% |
| Furniture and vehicles | 24 | €32,203 | €39,708 | +€7,505 | +23.3% |
| Current assets | 29/58 | €164,837 | €166,625 | +€1,788 | +1.1% |
| Stocks and contracts in progress | 3 | €21,500 | €27,908 | +€6,408 | +29.8% |
| Stocks | 30/36 | €21,500 | €27,908 | +€6,408 | +29.8% |
| Amounts receivable within one year | 40/41 | €103,555 | €35,470 | -€68,085 | -65.7% |
| Trade receivables | 40 | €97,598 | €31,592 | -€66,006 | -67.6% |
| Other amounts receivable | 41 | €5,957 | €3,877 | -€2,080 | -34.9% |
| Cash at bank and in hand | 54/58 | €36,804 | €98,516 | +€61,713 | +168% |
| Deferred charges and accrued income | 490/1 | €2,978 | €4,731 | +€1,753 | +58.9% |
| Total equity and liabilities | 10/49 | €781,517 | €769,938 | -€11,579 | -1.5% |
| Equity | 10/15 | €86,983 | €180,862 | +€93,879 | +108% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €66,983 | €160,862 | +€93,879 | +140% |
| Distributable reserves | 133 | €66,983 | €160,862 | +€93,879 | +140% |
| Amounts payable | 17/49 | €694,534 | €589,076 | -€105,459 | -15.2% |
| Amounts payable after more than one year | 17 | €293,168 | €273,870 | -€19,297 | -6.6% |
| Financial debts | 170/4 | €293,168 | €273,870 | -€19,297 | -6.6% |
| Amounts payable within one year | 42/48 | €399,117 | €315,205 | -€83,911 | -21.0% |
| Current portion of amounts payable after more than one year | 42 | €88,156 | €115,729 | +€27,573 | +31.3% |
| Trade debts | 44 | €77,448 | €69,558 | -€7,890 | -10.2% |
| Suppliers | 440/4 | €77,448 | €69,558 | -€7,890 | -10.2% |
| Taxes, remuneration and social security | 45 | €84,230 | €53,482 | -€30,748 | -36.5% |
| Taxes | 450/3 | €84,230 | €53,482 | -€30,748 | -36.5% |
| Other amounts payable | 47/48 | €149,283 | €76,436 | -€72,846 | -48.8% |
| Accrued charges and deferred income | 492/3 | €2,250 | - | -€2,250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,584 | €38,436 | +€2,851 | +8.0% |
| Other operating charges | 640/8 | €5,112 | €6,586 | +€1,474 | +28.8% |
| Gross operating margin | 9900 | €129,167 | €195,974 | +€66,806 | +51.7% |
| Operating profit (loss) | 9901 | €88,471 | €150,953 | +€62,481 | +70.6% |
| Financial income | 75/76B | €392 | €1,945 | +€1,554 | +396% |
| Recurring financial income | 75 | €392 | €215 | -€177 | -45.1% |
| Non-recurring financial income | 76B | - | €1,730 | +€1,730 | |
| Financial charges | 65/66B | €19,256 | €31,863 | +€12,607 | +65.5% |
| Recurring financial charges | 65 | €19,256 | €31,863 | +€12,607 | +65.5% |
| Profit (loss) for the period before taxes | 9903 | €69,607 | €121,035 | +€51,428 | +73.9% |
| Income taxes | 67/77 | €19,084 | €27,156 | +€8,072 | +42.3% |
| Profit (loss) for the period | 9904 | €50,524 | €93,879 | +€43,356 | +85.8% |
| Profit (loss) for the period to be appropriated | 9905 | €50,524 | €93,879 | +€43,356 | +85.8% |
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 27 October 2026 via checked.be.