DI CONSTRUCTION: 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.
DI CONSTRUCTION
Largest movements
- Cash +€27,350
up €27,350 (+243%), from €11,246 to €38,597
mainly Trade debts (+€36,958) and Net result for the year (+€14,108)
- Receivables within one year +€24,169
up €24,169 (+21.4%), from €112,778 to €136,946
of which Other amounts receivable: +€16,075
- Reserves +€38,954
new in 2025: €38,954
- Trade debts +€36,958
up €36,958 (+83.9%), from €44,051 to €81,009
- Profit (loss) carried forward -€24,846
no longer reported in 2025 (was €24,846)
- Debts after one year -€6,317
down €6,317 (-40.0%), from €15,794 to €9,476
- Tax, wage and social debts +€6,180
up €6,180 (+807%), from €766 to €6,946
- Gross operating margin +€27,429
up €27,429 (+273%), from €10,031 to €37,460
- Taxes +€6,180
up €6,180 (+807%), from €766 to €6,946
- Other operating charges +€5,518
up €5,518 (+813%), from €679 to €6,197
- Depreciation +€1,282
up €1,282 (+18.3%), from €7,016 to €8,298
- Financial income -€517
down €517 (-98.7%), from €524 to €7
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 | €162,257 | €215,148 | +€52,891 | +32.6% |
| Fixed assets | 21/28 | €10,767 | €11,915 | +€1,149 | +10.7% |
| Tangible fixed assets | 22/27 | €10,723 | €11,872 | +€1,149 | +10.7% |
| Plant, machinery and equipment | 23 | €6,636 | €5,965 | -€671 | -10.1% |
| Furniture and vehicles | 24 | €4,087 | €5,907 | +€1,820 | +44.5% |
| Financial fixed assets | 28 | €43 | €43 | = | 0.0% |
| Current assets | 29/58 | €151,490 | €203,233 | +€51,742 | +34.2% |
| Stocks and contracts in progress | 3 | €20,000 | €20,000 | = | 0.0% |
| Contracts in progress | 37 | €20,000 | €20,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €112,778 | €136,946 | +€24,169 | +21.4% |
| Trade receivables | 40 | €66,000 | €74,094 | +€8,094 | +12.3% |
| Other amounts receivable | 41 | €46,778 | €62,853 | +€16,075 | +34.4% |
| Cash at bank and in hand | 54/58 | €11,246 | €38,597 | +€27,350 | +243% |
| Deferred charges and accrued income | 490/1 | €7,466 | €7,690 | +€223 | +3.0% |
| Total equity and liabilities | 10/49 | €162,257 | €215,148 | +€52,891 | +32.6% |
| Equity | 10/15 | €29,846 | €43,954 | +€14,108 | +47.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €38,954 | +€38,954 | |
| Distributable reserves | 133 | - | €38,954 | +€38,954 | |
| Profit (loss) carried forward | 14 | €24,846 | - | -€24,846 | |
| Amounts payable | 17/49 | €132,411 | €171,194 | +€38,783 | +29.3% |
| Amounts payable after more than one year | 17 | €15,794 | €9,476 | -€6,317 | -40.0% |
| Financial debts | 170/4 | €15,794 | €9,476 | -€6,317 | -40.0% |
| Amounts payable within one year | 42/48 | €108,842 | €155,879 | +€47,037 | +43.2% |
| Current portion of amounts payable after more than one year | 42 | €6,317 | €6,317 | = | 0.0% |
| Trade debts | 44 | €44,051 | €81,009 | +€36,958 | +83.9% |
| Suppliers | 440/4 | €44,051 | €81,009 | +€36,958 | +83.9% |
| Taxes, remuneration and social security | 45 | €766 | €6,946 | +€6,180 | +807% |
| Taxes | 450/3 | €766 | €6,946 | +€6,180 | +807% |
| Other amounts payable | 47/48 | €57,707 | €61,607 | +€3,899 | +6.8% |
| Accrued charges and deferred income | 492/3 | €7,775 | €5,839 | -€1,937 | -24.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,016 | €8,298 | +€1,282 | +18.3% |
| Other operating charges | 640/8 | €679 | €6,197 | +€5,518 | +813% |
| Gross operating margin | 9900 | €10,031 | €37,460 | +€27,429 | +273% |
| Operating profit (loss) | 9901 | €2,336 | €22,965 | +€20,629 | +883% |
| Financial income | 75/76B | €524 | €7 | -€517 | -98.7% |
| Recurring financial income | 75 | €524 | €7 | -€517 | -98.7% |
| Financial charges | 65/66B | €2,083 | €1,918 | -€164 | -7.9% |
| Recurring financial charges | 65 | €2,083 | €1,918 | -€164 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €777 | €21,054 | +€20,276 | +2,608% |
| Income taxes | 67/77 | €766 | €6,946 | +€6,180 | +807% |
| Profit (loss) for the period | 9904 | €11 | €14,108 | +€14,096 | +123,218% |
| Profit (loss) for the period to be appropriated | 9905 | €11 | €14,108 | +€14,096 | +123,218% |
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 16 October 2026 via checked.be.