DIEGO FLORES CONSTRUCTIONS: 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.
DIEGO FLORES CONSTRUCTIONS
Largest movements
- Receivables within one year -€23,171
down €23,171 (-75.8%), from €30,566 to €7,395
of which Trade receivables: -€16,807
- Cash +€20,728
up €20,728 (+61.2%), from €33,885 to €54,613
mainly Receivables within one year (+€23,171) and Depreciation (+€4,324)
- Tangible fixed assets -€4,324
down €4,324 (-25.3%), from €17,101 to €12,777
of which Furniture and vehicles: -€4,173
- Trade debts -€16,972
down €16,972 (-91.5%), from €18,557 to €1,586
- Other debts +€4,086
up €4,086 (+22.6%), from €18,095 to €22,181
- Reserves +€3,944
up €3,944 (+15.2%), from €25,909 to €29,853
- Tax, wage and social debts +€2,209
up €2,209 (+36.9%), from €5,982 to €8,190
- Gross operating margin -€24,651
down €24,651 (-70.2%), from €35,132 to €10,482
- Taxes -€4,340
down €4,340 (-72.4%), from €5,993 to €1,653
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 | €82,702 | €75,969 | -€6,733 | -8.1% |
| Fixed assets | 21/28 | €17,516 | €13,192 | -€4,324 | -24.7% |
| Tangible fixed assets | 22/27 | €17,101 | €12,777 | -€4,324 | -25.3% |
| Plant, machinery and equipment | 23 | €151 | €0 | -€151 | -100% |
| Furniture and vehicles | 24 | €16,950 | €12,777 | -€4,173 | -24.6% |
| Financial fixed assets | 28 | €415 | €415 | = | 0.0% |
| Current assets | 29/58 | €65,186 | €62,777 | -€2,409 | -3.7% |
| Amounts receivable within one year | 40/41 | €30,566 | €7,395 | -€23,171 | -75.8% |
| Trade receivables | 40 | €17,987 | €1,180 | -€16,807 | -93.4% |
| Other amounts receivable | 41 | €12,579 | €6,215 | -€6,364 | -50.6% |
| Cash at bank and in hand | 54/58 | €33,885 | €54,613 | +€20,728 | +61.2% |
| Deferred charges and accrued income | 490/1 | €735 | €769 | +€35 | +4.7% |
| Total equity and liabilities | 10/49 | €82,702 | €75,969 | -€6,733 | -8.1% |
| Equity | 10/15 | €40,068 | €44,012 | +€3,944 | +9.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €25,909 | €29,853 | +€3,944 | +15.2% |
| Non-distributable reserves | 130/1 | €25,909 | €29,853 | +€3,944 | +15.2% |
| Legal reserve | 130 | €23,623 | €27,567 | +€3,944 | +16.7% |
| Reserves not available under the articles | 1311 | €2,286 | €2,286 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,759 | €1,759 | = | 0.0% |
| Amounts payable | 17/49 | €42,634 | €31,957 | -€10,677 | -25.0% |
| Amounts payable within one year | 42/48 | €42,634 | €31,957 | -€10,677 | -25.0% |
| Trade debts | 44 | €18,557 | €1,586 | -€16,972 | -91.5% |
| Suppliers | 440/4 | €18,557 | €1,586 | -€16,972 | -91.5% |
| Taxes, remuneration and social security | 45 | €5,982 | €8,190 | +€2,209 | +36.9% |
| Taxes | 450/3 | €5,982 | €8,190 | +€2,209 | +36.9% |
| Other amounts payable | 47/48 | €18,095 | €22,181 | +€4,086 | +22.6% |
| Remuneration, social security and pensions | 62 | €139 | €57 | -€82 | -59.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,604 | €4,324 | -€280 | -6.1% |
| Other operating charges | 640/8 | €663 | €568 | -€94 | -14.2% |
| Gross operating margin | 9900 | €35,132 | €10,482 | -€24,651 | -70.2% |
| Operating profit (loss) | 9901 | €29,727 | €5,532 | -€24,195 | -81.4% |
| Financial income | 75/76B | €51 | €124 | +€74 | +145% |
| Recurring financial income | 75 | €51 | €124 | +€74 | +145% |
| Financial charges | 65/66B | €162 | €59 | -€102 | -63.2% |
| Recurring financial charges | 65 | €162 | €59 | -€102 | -63.2% |
| Profit (loss) for the period before taxes | 9903 | €29,616 | €5,597 | -€24,019 | -81.1% |
| Income taxes | 67/77 | €5,993 | €1,653 | -€4,340 | -72.4% |
| Profit (loss) for the period | 9904 | €23,623 | €3,944 | -€19,679 | -83.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,623 | €3,944 | -€19,679 | -83.3% |
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 18 October 2026 via checked.be.