Dijk en Duin Construct: 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.
Dijk en Duin Construct
Largest movements
- Stocks and contracts -€25,493
down €25,493 (-53.9%), from €47,260 to €21,766
- Cash -€7,065
down €7,065 (-6.4%), from €111,078 to €104,013
mainly Net result for the year (-€38,918) and Investment in fixed assets (net) (-€1,834)
- Receivables within one year -€4,391
down €4,391 (-23.3%), from €18,838 to €14,448
of which Other amounts receivable: -€17,485
- Profit (loss) carried forward -€38,918
down €38,918 (-24.9%), from €156,386 to €117,468
- Gross operating margin -€20,574
down €20,574 (-141.6%), from -€14,528 to -€35,102
- Other operating charges +€1,497
up €1,497 (+229.8%), from €651 to €2,148
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 | €178,921 | €142,271 | -€36,650 | -20.5% |
| Fixed assets | 21/28 | €1,744 | €2,043 | +€299 | +17.1% |
| Tangible fixed assets | 22/27 | €1,744 | €2,043 | +€299 | +17.1% |
| Plant, machinery and equipment | 23 | €724 | €1,960 | +€1,236 | +170.7% |
| Furniture and vehicles | 24 | €1,020 | €84 | -€937 | -91.8% |
| Current assets | 29/58 | €177,176 | €140,227 | -€36,949 | -20.9% |
| Stocks and contracts in progress | 3 | €47,260 | €21,766 | -€25,493 | -53.9% |
| Stocks | 30/36 | €47,260 | €21,766 | -€25,493 | -53.9% |
| Amounts receivable within one year | 40/41 | €18,838 | €14,448 | -€4,391 | -23.3% |
| Trade receivables | 40 | €0 | €13,094 | +€13,094 | |
| Other amounts receivable | 41 | €18,838 | €1,353 | -€17,485 | -92.8% |
| Cash at bank and in hand | 54/58 | €111,078 | €104,013 | -€7,065 | -6.4% |
| Total equity and liabilities | 10/49 | €178,921 | €142,271 | -€36,650 | -20.5% |
| Equity | 10/15 | €176,846 | €137,928 | -€38,918 | -22.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €156,386 | €117,468 | -€38,918 | -24.9% |
| Amounts payable | 17/49 | €2,075 | €4,343 | +€2,268 | +109.3% |
| Amounts payable within one year | 42/48 | €2,075 | €4,343 | +€2,268 | +109.3% |
| Trade debts | 44 | €2,042 | €3,593 | +€1,551 | +76.0% |
| Suppliers | 440/4 | €2,042 | €3,593 | +€1,551 | +76.0% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €33 | €67 | +€33 | +100.0% |
| Taxes | 450/3 | €33 | €67 | +€33 | +100.0% |
| Other amounts payable | 47/48 | €0 | €683 | +€683 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,509 | €1,535 | +€26 | +1.8% |
| Other operating charges | 640/8 | €651 | €2,148 | +€1,497 | +229.8% |
| Gross operating margin | 9900 | -€14,528 | -€35,102 | -€20,574 | -141.6% |
| Operating profit (loss) | 9901 | -€16,688 | -€38,786 | -€22,098 | -132.4% |
| Financial income | 75/76B | €176 | €17 | -€160 | -90.5% |
| Recurring financial income | 75 | €176 | €17 | -€160 | -90.5% |
| Financial charges | 65/66B | €140 | €149 | +€9 | +6.2% |
| Recurring financial charges | 65 | €140 | €149 | +€9 | +6.2% |
| Profit (loss) for the period before taxes | 9903 | -€16,652 | -€38,918 | -€22,266 | -133.7% |
| Profit (loss) for the period | 9904 | -€16,652 | -€38,918 | -€22,266 | -133.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,652 | -€38,918 | -€22,266 | -133.7% |
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 9 October 2026 via checked.be.