DG INVEST 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.
DG INVEST CONSTRUCT
Largest movements
- Receivables within one year +€57,829
up €57,829 (+195%), from €29,635 to €87,464
of which Trade receivables: +€54,934
- Stocks and contracts +€12,910
new in 2025: €12,910
- Tangible fixed assets -€3,025
down €3,025 (-55.2%), from €5,484 to €2,459
- Deferred charges and accrued income -€1,906
down €1,906 (-5.6%), from €34,290 to €32,384
- Trade debts +€55,257
up €55,257 (+502%), from €11,013 to €66,270
of which Suppliers: +€55,564
- Profit (loss) carried forward +€10,130
up €10,130 (+20.7%), from €48,929 to €59,059
- Short-term financial debts +€4,298
up €4,298 (+87.1%), from €4,937 to €9,236
- Tax, wage and social debts -€3,723
down €3,723 (-55.4%), from €6,723 to €3,000
of which Remuneration and social security: -€5,150
- Turnover +€268,602
up €268,602 (+66.7%), from €402,936 to €671,539
- Purchases and services +€263,649
up €263,649 (+67.5%), from €390,864 to €654,513
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 | €77,102 | €143,128 | +€66,026 | +85.6% |
| Fixed assets | 21/28 | €6,794 | €3,769 | -€3,025 | -44.5% |
| Tangible fixed assets | 22/27 | €5,484 | €2,459 | -€3,025 | -55.2% |
| Furniture and vehicles | 24 | €5,484 | €2,459 | -€3,025 | -55.2% |
| Financial fixed assets | 28 | €1,310 | €1,310 | = | 0.0% |
| Current assets | 29/58 | €70,308 | €139,359 | +€69,051 | +98.2% |
| Stocks and contracts in progress | 3 | - | €12,910 | +€12,910 | |
| Stocks | 30/36 | - | €12,910 | +€12,910 | |
| Amounts receivable within one year | 40/41 | €29,635 | €87,464 | +€57,829 | +195% |
| Trade receivables | 40 | €26,261 | €81,194 | +€54,934 | +209% |
| Other amounts receivable | 41 | €3,375 | €6,270 | +€2,895 | +85.8% |
| Cash at bank and in hand | 54/58 | €6,382 | €6,601 | +€219 | +3.4% |
| Deferred charges and accrued income | 490/1 | €34,290 | €32,384 | -€1,906 | -5.6% |
| Total equity and liabilities | 10/49 | €77,102 | €143,128 | +€66,026 | +85.6% |
| Equity | 10/15 | €54,429 | €64,559 | +€10,130 | +18.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,929 | €59,059 | +€10,130 | +20.7% |
| Amounts payable | 17/49 | €22,673 | €78,569 | +€55,896 | +247% |
| Amounts payable within one year | 42/48 | €22,673 | €78,569 | +€55,896 | +247% |
| Financial debts | 43 | €4,937 | €9,236 | +€4,298 | +87.1% |
| Credit institutions | 430/8 | €4,937 | €9,236 | +€4,298 | +87.1% |
| Trade debts | 44 | €11,013 | €66,270 | +€55,257 | +502% |
| Suppliers | 440/4 | €10,706 | €66,270 | +€55,564 | +519% |
| Bills of exchange payable | 441 | €307 | - | -€307 | |
| Taxes, remuneration and social security | 45 | €6,723 | €3,000 | -€3,723 | -55.4% |
| Taxes | 450/3 | €1,573 | €3,000 | +€1,427 | +90.8% |
| Remuneration and social security | 454/9 | €5,150 | - | -€5,150 | |
| Other amounts payable | 47/48 | - | €63 | +€63 | |
| Turnover | 70 | €402,936 | €671,539 | +€268,602 | +66.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €390,864 | €654,513 | +€263,649 | +67.5% |
| Remuneration, social security and pensions | 62 | €989 | €314 | -€674 | -68.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,413 | €3,025 | -€1,388 | -31.5% |
| Other operating charges | 640/8 | €557 | €621 | +€63 | +11.4% |
| Gross operating margin | 9900 | €12,859 | €17,026 | +€4,167 | +32.4% |
| Operating profit (loss) | 9901 | €6,900 | €13,066 | +€6,166 | +89.4% |
| Financial income | 75/76B | €16 | €60 | +€43 | +265% |
| Recurring financial income | 75 | €16 | €60 | +€43 | +265% |
| Financial charges | 65/66B | €974 | €240 | -€734 | -75.4% |
| Recurring financial charges | 65 | €974 | €240 | -€734 | -75.4% |
| Profit (loss) for the period before taxes | 9903 | €5,943 | €12,886 | +€6,944 | +117% |
| Income taxes | 67/77 | €4,570 | €2,756 | -€1,814 | -39.7% |
| Profit (loss) for the period | 9904 | €1,373 | €10,130 | +€8,758 | +638% |
| Profit (loss) for the period to be appropriated | 9905 | €1,373 | €10,130 | +€8,758 | +638% |
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 28 October 2026 via checked.be.