DIAS 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.
DIAS CONSTRUCT
Largest movements
- Deferred charges and accrued income +€17,662
up €17,662 (+533.0%), from €3,313 to €20,975
- Receivables within one year -€10,382
down €10,382 (-18.8%), from €55,292 to €44,910
of which Trade receivables: -€11,346
- Tangible fixed assets -€1,977
down €1,977 (-24.1%), from €8,211 to €6,234
of which Furniture and vehicles: -€1,627
- Cash +€1,974
up €1,974 (+10.8%), from €18,283 to €20,257
mainly Receivables within one year (+€10,382) and Trade debts (+€7,599)
- Trade debts +€7,599
up €7,599 (+225.3%), from €3,373 to €10,972
- Tax, wage and social debts -€1,928
down €1,928 (-10.3%), from €18,782 to €16,854
of which Taxes: -€4,130
- Profit (loss) carried forward +€1,605
up €1,605 (+3.6%), from €44,346 to €45,951
- Gross operating margin -€50,818
down €50,818 (-85.6%), from €59,352 to €8,533
- Taxes -€12,562
down €12,562 (-84.3%), from €14,907 to €2,345
- Other operating charges +€743
up €743 (+62.0%), from €1,198 to €1,941
- Depreciation +€709
up €709 (+56.0%), from €1,268 to €1,977
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 | €85,150 | €92,426 | +€7,277 | +8.5% |
| Fixed assets | 21/28 | €8,261 | €6,284 | -€1,977 | -23.9% |
| Tangible fixed assets | 22/27 | €8,211 | €6,234 | -€1,977 | -24.1% |
| Plant, machinery and equipment | 23 | €847 | €498 | -€350 | -41.3% |
| Furniture and vehicles | 24 | €7,364 | €5,736 | -€1,627 | -22.1% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €76,889 | €86,142 | +€9,254 | +12.0% |
| Amounts receivable within one year | 40/41 | €55,292 | €44,910 | -€10,382 | -18.8% |
| Trade receivables | 40 | €52,984 | €41,638 | -€11,346 | -21.4% |
| Other amounts receivable | 41 | €2,308 | €3,272 | +€964 | +41.8% |
| Cash at bank and in hand | 54/58 | €18,283 | €20,257 | +€1,974 | +10.8% |
| Deferred charges and accrued income | 490/1 | €3,313 | €20,975 | +€17,662 | +533.0% |
| Total equity and liabilities | 10/49 | €85,150 | €92,426 | +€7,277 | +8.5% |
| Equity | 10/15 | €62,995 | €64,601 | +€1,605 | +2.5% |
| Contributions | 10/11 | €18,341 | €18,341 | = | 0.0% |
| Reserves | 13 | €309 | €309 | = | 0.0% |
| Distributable reserves | 133 | €309 | €309 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,346 | €45,951 | +€1,605 | +3.6% |
| Amounts payable | 17/49 | €22,154 | €27,826 | +€5,671 | +25.6% |
| Amounts payable within one year | 42/48 | €22,154 | €27,826 | +€5,671 | +25.6% |
| Trade debts | 44 | €3,373 | €10,972 | +€7,599 | +225.3% |
| Suppliers | 440/4 | €3,373 | €10,972 | +€7,599 | +225.3% |
| Taxes, remuneration and social security | 45 | €18,782 | €16,854 | -€1,928 | -10.3% |
| Taxes | 450/3 | €18,782 | €14,652 | -€4,130 | -22.0% |
| Remuneration and social security | 454/9 | - | €2,202 | +€2,202 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,268 | €1,977 | +€709 | +56.0% |
| Other operating charges | 640/8 | €1,198 | €1,941 | +€743 | +62.0% |
| Gross operating margin | 9900 | €59,352 | €8,533 | -€50,818 | -85.6% |
| Operating profit (loss) | 9901 | €56,886 | €4,615 | -€52,271 | -91.9% |
| Financial income | 75/76B | €137 | - | -€137 | |
| Recurring financial income | 75 | €137 | - | -€137 | |
| Financial charges | 65/66B | €688 | €664 | -€24 | -3.5% |
| Recurring financial charges | 65 | €688 | €664 | -€24 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €56,334 | €3,950 | -€52,384 | -93.0% |
| Income taxes | 67/77 | €14,907 | €2,345 | -€12,562 | -84.3% |
| Profit (loss) for the period | 9904 | €41,428 | €1,605 | -€39,822 | -96.1% |
| Profit (loss) for the period to be appropriated | 9905 | €41,428 | €1,605 | -€39,822 | -96.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.