DI VITA CONSTRUCT: what changed
DI VITA CONSTRUCT
Largest movements
- Receivables within one year +€44,941
up €44,941 (+64.1%), from €70,102 to €115,043
of which Other amounts receivable: +€30,080
- Cash -€2,974
down €2,974 (-37.4%), from €7,957 to €4,983
mainly Receivables within one year (-€44,941) and Accrued charges and deferred income (-€11,500)
- Reserves +€18,611
up €18,611 (+95.1%), from €19,576 to €38,187
of which Distributable reserves: +€18,611
- Tax, wage and social debts +€16,475
up €16,475 (+491%), from €3,353 to €19,829
- Accrued charges and deferred income -€11,500
no longer reported in 2025 (was €11,500)
- Trade debts +€9,471
up €9,471 (+22.9%), from €41,427 to €50,898
of which Bills of exchange payable: +€17,067
- Other debts +€8,306
up €8,306 (+475%), from €1,749 to €10,055
- Gross operating margin +€35,567
up €35,567 (+224%), from €15,896 to €51,463
- Taxes +€12,684
up €12,684 (+399%), from €3,178 to €15,861
- Staff costs -€3,232
no longer reported in 2025 (was €3,232)
- Financial charges +€1,809
up €1,809 (+71.3%), from €2,539 to €4,349
- Depreciation +€615
up €615 (+65.0%), from €946 to €1,561
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €83,806 | €125,169 | +€41,363 | +49.4% |
| Fixed assets | 21/28 | €5,033 | €3,926 | -€1,107 | -22.0% |
| Tangible fixed assets | 22/27 | €4,320 | €3,213 | -€1,107 | -25.6% |
| Plant, machinery and equipment | 23 | €2,749 | €1,846 | -€902 | -32.8% |
| Furniture and vehicles | 24 | €1,571 | €1,367 | -€205 | -13.0% |
| Financial fixed assets | 28 | €713 | €713 | = | 0.0% |
| Current assets | 29/58 | €78,773 | €121,243 | +€42,470 | +53.9% |
| Stocks and contracts in progress | 3 | €356 | €356 | = | 0.0% |
| Stocks | 30/36 | €356 | €356 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €70,102 | €115,043 | +€44,941 | +64.1% |
| Trade receivables | 40 | €3,159 | €18,019 | +€14,860 | +470% |
| Other amounts receivable | 41 | €66,944 | €97,024 | +€30,080 | +44.9% |
| Cash at bank and in hand | 54/58 | €7,957 | €4,983 | -€2,974 | -37.4% |
| Deferred charges and accrued income | 490/1 | €358 | €861 | +€503 | +141% |
| Total equity and liabilities | 10/49 | €83,806 | €125,169 | +€41,363 | +49.4% |
| Equity | 10/15 | €25,776 | €44,387 | +€18,611 | +72.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €19,576 | €38,187 | +€18,611 | +95.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €17,716 | €36,327 | +€18,611 | +105% |
| Amounts payable | 17/49 | €58,030 | €80,782 | +€22,752 | +39.2% |
| Amounts payable within one year | 42/48 | €46,530 | €80,782 | +€34,252 | +73.6% |
| Trade debts | 44 | €41,427 | €50,898 | +€9,471 | +22.9% |
| Suppliers | 440/4 | €41,427 | €33,831 | -€7,596 | -18.3% |
| Bills of exchange payable | 441 | - | €17,067 | +€17,067 | |
| Taxes, remuneration and social security | 45 | €3,353 | €19,829 | +€16,475 | +491% |
| Taxes | 450/3 | €3,353 | €19,829 | +€16,475 | +491% |
| Other amounts payable | 47/48 | €1,749 | €10,055 | +€8,306 | +475% |
| Accrued charges and deferred income | 492/3 | €11,500 | - | -€11,500 | |
| Remuneration, social security and pensions | 62 | €3,232 | - | -€3,232 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €946 | €1,561 | +€615 | +65.0% |
| Other operating charges | 640/8 | €1,989 | €2,293 | +€303 | +15.2% |
| Gross operating margin | 9900 | €15,896 | €51,463 | +€35,567 | +224% |
| Operating profit (loss) | 9901 | €9,728 | €47,610 | +€37,882 | +389% |
| Financial income | 75/76B | €0 | €0 | -€0 | -33.3% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -33.3% |
| Financial charges | 65/66B | €2,539 | €4,349 | +€1,809 | +71.3% |
| Recurring financial charges | 65 | €2,539 | €4,349 | +€1,809 | +71.3% |
| Profit (loss) for the period before taxes | 9903 | €7,189 | €43,261 | +€36,072 | +502% |
| Income taxes | 67/77 | €3,178 | €15,861 | +€12,684 | +399% |
| Profit (loss) for the period | 9904 | €4,011 | €27,400 | +€23,389 | +583% |
| Profit (loss) for the period to be appropriated | 9905 | €4,011 | €27,400 | +€23,389 | +583% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.