DGMV 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.
DGMV CONSTRUCT
Largest movements
- Receivables within one year +€8,541
up €8,541 (+85.2%), from €10,022 to €18,562
of which Trade receivables: +€14,757
- Tangible fixed assets -€4,029
down €4,029 (-25.6%), from €15,751 to €11,723
- Cash -€795
down €795 (-95.3%), from €835 to €40
mainly Net result for the year (-€10,522) and Receivables within one year (-€8,541)
- Trade debts +€12,928
up €12,928 (+272.6%), from €4,742 to €17,670
- Profit (loss) carried forward -€10,522
down €10,522 (-217.8%), from -€4,832 to -€15,354
- Other debts +€3,263
up €3,263 (+36.4%), from €8,954 to €12,217
- Debts after one year -€1,928
down €1,928 (-14.9%), from €12,983 to €11,055
- Tax, wage and social debts -€940
down €940 (-76.6%), from €1,226 to €286
- Depreciation +€3,087
up €3,087 (+327.6%), from €942 to €4,029
- Gross operating margin -€1,684
down €1,684 (-62.5%), from -€2,694 to -€4,379
- Financial charges +€993
up €993 (+329.9%), from €301 to €1,294
- Other operating charges -€86
down €86 (-11.2%), from €766 to €680
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 | €29,753 | €33,469 | +€3,716 | +12.5% |
| Fixed assets | 21/28 | €15,751 | €11,723 | -€4,029 | -25.6% |
| Tangible fixed assets | 22/27 | €15,751 | €11,723 | -€4,029 | -25.6% |
| Furniture and vehicles | 24 | €15,751 | €11,723 | -€4,029 | -25.6% |
| Current assets | 29/58 | €14,002 | €21,747 | +€7,745 | +55.3% |
| Stocks and contracts in progress | 3 | €3,145 | €3,145 | = | 0.0% |
| Stocks | 30/36 | €3,145 | €3,145 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,022 | €18,562 | +€8,541 | +85.2% |
| Trade receivables | 40 | €3,805 | €18,562 | +€14,757 | +387.8% |
| Other amounts receivable | 41 | €6,216 | €0 | -€6,216 | -100.0% |
| Cash at bank and in hand | 54/58 | €835 | €40 | -€795 | -95.3% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €29,753 | €33,469 | +€3,716 | +12.5% |
| Equity | 10/15 | €176 | -€10,346 | -€10,522 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €2,508 | €2,508 | = | 0.0% |
| Distributable reserves | 133 | €2,508 | €2,508 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,832 | -€15,354 | -€10,522 | -217.8% |
| Amounts payable | 17/49 | €29,577 | €43,815 | +€14,238 | +48.1% |
| Amounts payable after more than one year | 17 | €12,983 | €11,055 | -€1,928 | -14.9% |
| Financial debts | 170/4 | €12,983 | €11,055 | -€1,928 | -14.9% |
| Amounts payable within one year | 42/48 | €16,594 | €32,102 | +€15,508 | +93.5% |
| Current portion of amounts payable after more than one year | 42 | €1,672 | €1,928 | +€257 | +15.3% |
| Trade debts | 44 | €4,742 | €17,670 | +€12,928 | +272.6% |
| Suppliers | 440/4 | €4,742 | €17,670 | +€12,928 | +272.6% |
| Taxes, remuneration and social security | 45 | €1,226 | €286 | -€940 | -76.6% |
| Taxes | 450/3 | €1,226 | €286 | -€940 | -76.6% |
| Other amounts payable | 47/48 | €8,954 | €12,217 | +€3,263 | +36.4% |
| Accrued charges and deferred income | 492/3 | - | €659 | +€659 | |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €942 | €4,029 | +€3,087 | +327.6% |
| Other operating charges | 640/8 | €766 | €680 | -€86 | -11.2% |
| Gross operating margin | 9900 | -€2,694 | -€4,379 | -€1,684 | -62.5% |
| Operating profit (loss) | 9901 | -€4,403 | -€9,088 | -€4,685 | -106.4% |
| Financial charges | 65/66B | €301 | €1,294 | +€993 | +329.9% |
| Recurring financial charges | 65 | €301 | €1,294 | +€993 | +329.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,704 | -€10,381 | -€5,678 | -120.7% |
| Income taxes | 67/77 | €128 | €141 | +€13 | +10.1% |
| Profit (loss) for the period | 9904 | -€4,832 | -€10,522 | -€5,691 | -117.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,832 | -€10,522 | -€5,691 | -117.8% |
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 10 October 2026 via checked.be.