DI 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.
DI CONSTRUCT
Largest movements
- Receivables within one year +€17,249
up €17,249 (+13.5%), from €127,755 to €145,003
of which Other amounts receivable: +€17,248
- Cash -€11,683
down €11,683 (-95.4%), from €12,247 to €565
mainly Receivables within one year (-€17,249) and Net result for the year (-€2,526)
- Trade debts +€5,605
up €5,605 (+192.4%), from €2,913 to €8,518
- Tax, wage and social debts +€4,625
up €4,625 (+22.9%), from €20,169 to €24,794
of which Remuneration and social security: +€6,454
- Profit (loss) carried forward -€2,526
down €2,526 (-2.7%), from €91,873 to €89,346
- Advances received -€2,137
no longer reported in 2024 (was €2,137)
- Turnover -€69,634
down €69,634 (-62.0%), from €112,383 to €42,748
- Gross operating margin -€51,149
down €51,149 (-74.5%), from €68,663 to €17,514
- Purchases and services -€18,056
down €18,056 (-39.1%), from €46,227 to €28,171
- Taxes -€12,070
down €12,070 (-72.8%), from €16,577 to €4,508
- Staff costs +€7,274
up €7,274 (+142.6%), from €5,100 to €12,374
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 | €140,352 | €145,918 | +€5,566 | +4.0% |
| Fixed assets | 21/28 | €350 | €350 | = | 0.0% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €140,002 | €145,568 | +€5,566 | +4.0% |
| Amounts receivable within one year | 40/41 | €127,755 | €145,003 | +€17,249 | +13.5% |
| Trade receivables | 40 | €8,361 | €8,362 | +€1 | 0.0% |
| Other amounts receivable | 41 | €119,393 | €136,641 | +€17,248 | +14.4% |
| Cash at bank and in hand | 54/58 | €12,247 | €565 | -€11,683 | -95.4% |
| Total equity and liabilities | 10/49 | €140,352 | €145,918 | +€5,566 | +4.0% |
| Equity | 10/15 | €115,133 | €112,606 | -€2,526 | -2.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €10,860 | €10,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91,873 | €89,346 | -€2,526 | -2.7% |
| Amounts payable | 17/49 | €25,219 | €33,312 | +€8,092 | +32.1% |
| Amounts payable within one year | 42/48 | €25,219 | €33,312 | +€8,092 | +32.1% |
| Trade debts | 44 | €2,913 | €8,518 | +€5,605 | +192.4% |
| Suppliers | 440/4 | €2,913 | €8,518 | +€5,605 | +192.4% |
| Advances received on contracts in progress | 46 | €2,137 | - | -€2,137 | |
| Taxes, remuneration and social security | 45 | €20,169 | €24,794 | +€4,625 | +22.9% |
| Taxes | 450/3 | €20,169 | €18,340 | -€1,829 | -9.1% |
| Remuneration and social security | 454/9 | - | €6,454 | +€6,454 | |
| Turnover | 70 | €112,383 | €42,748 | -€69,634 | -62.0% |
| Non-recurring operating income | 76A | €2,507 | €2,936 | +€430 | +17.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €46,227 | €28,171 | -€18,056 | -39.1% |
| Remuneration, social security and pensions | 62 | €5,100 | €12,374 | +€7,274 | +142.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €290 | - | -€290 | |
| Other operating charges | 640/8 | €5,228 | €3,081 | -€2,146 | -41.1% |
| Gross operating margin | 9900 | €68,663 | €17,514 | -€51,149 | -74.5% |
| Operating profit (loss) | 9901 | €58,046 | €2,059 | -€55,987 | -96.5% |
| Financial charges | 65/66B | €72 | €77 | +€5 | +7.5% |
| Recurring financial charges | 65 | €72 | €77 | +€5 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | €57,974 | €1,981 | -€55,992 | -96.6% |
| Income taxes | 67/77 | €16,577 | €4,508 | -€12,070 | -72.8% |
| Profit (loss) for the period | 9904 | €41,396 | -€2,526 | -€43,923 | |
| Profit (loss) for the period to be appropriated | 9905 | €41,396 | -€2,526 | -€43,923 |
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 8 October 2026 via checked.be.