DGB 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.
DGB CONSTRUCT
Largest movements
- Receivables within one year -€15,580
down €15,580 (-44.9%), from €34,735 to €19,155
of which Other amounts receivable: -€12,433
- Deferred charges and accrued income +€3,600
new in 2024: €3,600
- Cash -€1,299
down €1,299 (-99.1%), from €1,311 to €11
mainly Debts after one year (-€15,801) and Trade debts (-€14,627)
- Tangible fixed assets -€1,013
down €1,013 (-38.7%), from €2,615 to €1,602
- Debts after one year -€15,801
no longer reported in 2024 (was €15,801)
- Trade debts -€14,627
down €14,627 (-66.3%), from €22,053 to €7,425
- Contributions +€12,400
up €12,400 (+200.0%), from €6,200 to €18,600
- Other debts +€10,513
new in 2024: €10,513
- Current portion of long-term debt -€8,202
no longer reported in 2024 (was €8,202)
- Gross operating margin -€14,866
down €14,866 (-75.7%), from €19,644 to €4,778
- Financial charges -€1,041
down €1,041 (-36.0%), from €2,894 to €1,853
- Depreciation +€589
up €589 (+139.1%), from €424 to €1,013
- Financial income -€519
down €519 (-69.5%), from €747 to €228
- Other operating charges -€311
down €311 (-30.3%), from €1,026 to €715
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,162 | €26,870 | -€14,292 | -34.7% |
| Fixed assets | 21/28 | €2,615 | €1,602 | -€1,013 | -38.7% |
| Tangible fixed assets | 22/27 | €2,615 | €1,602 | -€1,013 | -38.7% |
| Plant, machinery and equipment | 23 | €2,615 | €1,602 | -€1,013 | -38.7% |
| Current assets | 29/58 | €38,547 | €25,268 | -€13,279 | -34.4% |
| Stocks and contracts in progress | 3 | €2,502 | €2,502 | = | 0.0% |
| Stocks | 30/36 | €2,502 | €2,502 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €34,735 | €19,155 | -€15,580 | -44.9% |
| Trade receivables | 40 | €16,389 | €13,242 | -€3,147 | -19.2% |
| Other amounts receivable | 41 | €18,345 | €5,913 | -€12,433 | -67.8% |
| Cash at bank and in hand | 54/58 | €1,311 | €11 | -€1,299 | -99.1% |
| Deferred charges and accrued income | 490/1 | - | €3,600 | +€3,600 | |
| Total equity and liabilities | 10/49 | €41,162 | €26,870 | -€14,292 | -34.7% |
| Equity | 10/15 | -€4,894 | €8,932 | +€13,825 | |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200.0% |
| Profit (loss) carried forward | 14 | -€11,094 | -€9,668 | +€1,425 | +12.8% |
| Amounts payable | 17/49 | €46,056 | €17,938 | -€28,117 | -61.1% |
| Amounts payable after more than one year | 17 | €15,801 | - | -€15,801 | |
| Financial debts | 170/4 | €15,801 | - | -€15,801 | |
| Amounts payable within one year | 42/48 | €30,255 | €17,938 | -€12,317 | -40.7% |
| Current portion of amounts payable after more than one year | 42 | €8,202 | - | -€8,202 | |
| Trade debts | 44 | €22,053 | €7,425 | -€14,627 | -66.3% |
| Suppliers | 440/4 | €22,053 | €7,425 | -€14,627 | -66.3% |
| Other amounts payable | 47/48 | - | €10,513 | +€10,513 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €424 | €1,013 | +€589 | +139.1% |
| Other operating charges | 640/8 | €1,026 | €715 | -€311 | -30.3% |
| Gross operating margin | 9900 | €19,644 | €4,778 | -€14,866 | -75.7% |
| Operating profit (loss) | 9901 | €18,195 | €3,051 | -€15,144 | -83.2% |
| Financial income | 75/76B | €747 | €228 | -€519 | -69.5% |
| Recurring financial income | 75 | €747 | €228 | -€519 | -69.5% |
| Financial charges | 65/66B | €2,894 | €1,853 | -€1,041 | -36.0% |
| Recurring financial charges | 65 | €2,894 | €1,853 | -€1,041 | -36.0% |
| Profit (loss) for the period before taxes | 9903 | €16,047 | €1,425 | -€14,622 | -91.1% |
| Profit (loss) for the period | 9904 | €16,047 | €1,425 | -€14,622 | -91.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,047 | €1,425 | -€14,622 | -91.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.