DINANT 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.
DINANT CONSTRUCT
Largest movements
- Tangible fixed assets +€9,074
new in 2025: €9,074
- Receivables within one year -€2,509
down €2,509 (-25.5%), from €9,846 to €7,337
of which Trade receivables: -€2,861
- Cash +€1,562
up €1,562 (+533%), from €293 to €1,855
mainly Net result for the year (+€9,780) and Tax, wage and social debts (+€2,516)
- Profit (loss) carried forward +€9,780
up €9,780, from -€794 to €8,986
- Trade debts -€3,669
down €3,669 (-46.3%), from €7,933 to €4,264
of which Bills of exchange payable: -€3,351
- Tax, wage and social debts +€2,516
new in 2025: €2,516
- Other debts -€500
no longer reported in 2025 (was €500)
- Gross operating margin +€13,844
up €13,844 (+3,064%), from €452 to €14,295
- Taxes +€2,516
new in 2025: €2,516
- Other operating charges +€450
up €450 (+116%), from €387 to €837
- Financial charges +€227
up €227 (+3,788%), from €6 to €233
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 | €10,139 | €18,265 | +€8,127 | +80.2% |
| Fixed assets | 21/28 | - | €9,074 | +€9,074 | |
| Tangible fixed assets | 22/27 | - | €9,074 | +€9,074 | |
| Furniture and vehicles | 24 | - | €9,074 | +€9,074 | |
| Current assets | 29/58 | €10,139 | €9,191 | -€947 | -9.3% |
| Amounts receivable within one year | 40/41 | €9,846 | €7,337 | -€2,509 | -25.5% |
| Trade receivables | 40 | €9,533 | €6,672 | -€2,861 | -30.0% |
| Other amounts receivable | 41 | €313 | €665 | +€352 | +113% |
| Cash at bank and in hand | 54/58 | €293 | €1,855 | +€1,562 | +533% |
| Total equity and liabilities | 10/49 | €10,139 | €18,265 | +€8,127 | +80.2% |
| Equity | 10/15 | €1,706 | €11,486 | +€9,780 | +573% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€794 | €8,986 | +€9,780 | |
| Amounts payable | 17/49 | €8,433 | €6,780 | -€1,653 | -19.6% |
| Amounts payable within one year | 42/48 | €8,433 | €6,780 | -€1,653 | -19.6% |
| Trade debts | 44 | €7,933 | €4,264 | -€3,669 | -46.3% |
| Suppliers | 440/4 | €2,195 | €1,877 | -€318 | -14.5% |
| Bills of exchange payable | 441 | €5,738 | €2,387 | -€3,351 | -58.4% |
| Taxes, remuneration and social security | 45 | - | €2,516 | +€2,516 | |
| Taxes | 450/3 | - | €2,516 | +€2,516 | |
| Other amounts payable | 47/48 | €500 | - | -€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €852 | €930 | +€78 | +9.1% |
| Other operating charges | 640/8 | €387 | €837 | +€450 | +116% |
| Gross operating margin | 9900 | €452 | €14,295 | +€13,844 | +3,064% |
| Operating profit (loss) | 9901 | -€788 | €12,528 | +€13,316 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €6 | €233 | +€227 | +3,788% |
| Recurring financial charges | 65 | €6 | €233 | +€227 | +3,788% |
| Profit (loss) for the period before taxes | 9903 | -€794 | €12,295 | +€13,089 | |
| Income taxes | 67/77 | - | €2,516 | +€2,516 | |
| Profit (loss) for the period | 9904 | -€794 | €9,780 | +€10,574 | |
| Profit (loss) for the period to be appropriated | 9905 | -€794 | €9,780 | +€10,574 |
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 14 October 2026 via checked.be.