DGD 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.
DGD CONSTRUCT
Largest movements
- Cash +€101,303
up €101,303 (+281.2%), from €36,019 to €137,323
mainly Net result for the year (+€58,943) and Trade debts (+€33,003)
- Tangible fixed assets -€9,956
down €9,956 (-19.4%), from €51,268 to €41,312
of which Leasing and similar rights: -€28,350
- Receivables within one year -€6,887
down €6,887 (-10.2%), from €67,478 to €60,592
of which Trade receivables: -€3,634
- Deferred charges and accrued income -€3,523
down €3,523 (-43.7%), from €8,063 to €4,539
- Trade debts +€33,003
up €33,003 (+185.5%), from €17,787 to €50,790
- Profit (loss) carried forward +€24,943
up €24,943 (+28.0%), from €89,152 to €114,095
- Tax, wage and social debts +€22,593
up €22,593 (+105.1%), from €21,488 to €44,081
of which Taxes: +€14,284
- Other debts +€15,800
up €15,800 (+112.9%), from €14,000 to €29,800
- Debts after one year -€15,492
down €15,492 (-100.0%), from €15,492 to €0
- Turnover +€304,664
up €304,664 (+70.0%), from €435,090 to €739,754
- Purchases and services +€291,793
up €291,793 (+88.2%), from €330,933 to €622,726
- Gross operating margin +€29,437
up €29,437 (+28.3%), from €104,156 to €133,593
- Taxes +€10,248
up €10,248 (+136.5%), from €7,507 to €17,755
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 | €163,828 | €243,765 | +€79,937 | +48.8% |
| Fixed assets | 21/28 | €51,268 | €41,312 | -€9,956 | -19.4% |
| Tangible fixed assets | 22/27 | €51,268 | €41,312 | -€9,956 | -19.4% |
| Plant, machinery and equipment | 23 | €772 | €515 | -€257 | -33.3% |
| Furniture and vehicles | 24 | €17,158 | €35,809 | +€18,651 | +108.7% |
| Leasing and similar rights | 25 | €33,338 | €4,988 | -€28,350 | -85.0% |
| Current assets | 29/58 | €112,560 | €202,454 | +€89,893 | +79.9% |
| Amounts receivable after more than one year | 29 | €1,000 | €0 | -€1,000 | -100.0% |
| Trade receivables | 290 | €1,000 | €0 | -€1,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €67,478 | €60,592 | -€6,887 | -10.2% |
| Trade receivables | 40 | €55,435 | €51,801 | -€3,634 | -6.6% |
| Other amounts receivable | 41 | €12,043 | €8,791 | -€3,252 | -27.0% |
| Cash at bank and in hand | 54/58 | €36,019 | €137,323 | +€101,303 | +281.2% |
| Deferred charges and accrued income | 490/1 | €8,063 | €4,539 | -€3,523 | -43.7% |
| Total equity and liabilities | 10/49 | €163,828 | €243,765 | +€79,937 | +48.8% |
| Equity | 10/15 | €94,152 | €119,095 | +€24,943 | +26.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,152 | €114,095 | +€24,943 | +28.0% |
| Amounts payable | 17/49 | €69,677 | €124,671 | +€54,994 | +78.9% |
| Amounts payable after more than one year | 17 | €15,492 | €0 | -€15,492 | -100.0% |
| Financial debts | 170/4 | €15,492 | €0 | -€15,492 | -100.0% |
| Amounts payable within one year | 42/48 | €54,185 | €124,671 | +€70,486 | +130.1% |
| Financial debts | 43 | €910 | - | -€910 | |
| Credit institutions | 430/8 | €910 | - | -€910 | |
| Trade debts | 44 | €17,787 | €50,790 | +€33,003 | +185.5% |
| Suppliers | 440/4 | €17,787 | €50,790 | +€33,003 | +185.5% |
| Taxes, remuneration and social security | 45 | €21,488 | €44,081 | +€22,593 | +105.1% |
| Taxes | 450/3 | €7,671 | €21,955 | +€14,284 | +186.2% |
| Remuneration and social security | 454/9 | €13,817 | €22,126 | +€8,309 | +60.1% |
| Other amounts payable | 47/48 | €14,000 | €29,800 | +€15,800 | +112.9% |
| Turnover | 70 | €435,090 | €739,754 | +€304,664 | +70.0% |
| Non-recurring operating income | 76A | - | €16,565 | +€16,565 | |
| Goods, raw materials, services and sundry goods | 60/61 | €330,933 | €622,726 | +€291,793 | +88.2% |
| Remuneration, social security and pensions | 62 | €39,201 | €39,719 | +€518 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,442 | €16,673 | -€5,768 | -25.7% |
| Other operating charges | 640/8 | €340 | €321 | -€20 | -5.7% |
| Gross operating margin | 9900 | €104,156 | €133,593 | +€29,437 | +28.3% |
| Operating profit (loss) | 9901 | €42,173 | €76,880 | +€34,707 | +82.3% |
| Financial income | 75/76B | €266 | €6 | -€260 | -97.6% |
| Recurring financial income | 75 | €266 | €6 | -€260 | -97.6% |
| Financial charges | 65/66B | €1,630 | €188 | -€1,442 | -88.5% |
| Recurring financial charges | 65 | €1,630 | €188 | -€1,442 | -88.5% |
| Profit (loss) for the period before taxes | 9903 | €40,809 | €76,698 | +€35,889 | +87.9% |
| Income taxes | 67/77 | €7,507 | €17,755 | +€10,248 | +136.5% |
| Profit (loss) for the period | 9904 | €33,302 | €58,943 | +€25,641 | +77.0% |
| Profit (loss) for the period to be appropriated | 9905 | €33,302 | €58,943 | +€25,641 | +77.0% |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.