Diro 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.
Diro Construct
Largest movements
- Tangible fixed assets +€23,495
up €23,495 (+144%), from €16,275 to €39,770
of which Furniture and vehicles: +€20,999
- Cash -€14,934
down €14,934 (-99.9%), from €14,947 to €13
mainly Investment in fixed assets (net) (-€32,683) and Trade debts (-€13,279)
- Receivables within one year +€5,920
up €5,920 (+30.8%), from €19,202 to €25,122
of which Other amounts receivable: +€6,846
- Debts after one year +€25,543
new in 2024: €25,543
- Trade debts -€13,279
down €13,279 (-29.5%), from €44,946 to €31,667
- Tax, wage and social debts -€7,802
down €7,802 (-98.5%), from €7,921 to €119
- Current portion of long-term debt +€7,672
new in 2024: €7,672
- Profit (loss) carried forward +€3,383
up €3,383 (+11.9%), from -€28,409 to -€25,026
- Turnover +€147,420
up €147,420 (+46.1%), from €319,897 to €467,317
- Gross operating margin +€89,950
up €89,950 (+285%), from €31,543 to €121,493
- Purchases and services +€57,470
up €57,470 (+19.9%), from €288,354 to €345,824
- Staff costs +€48,236
up €48,236 (+82.9%), from €58,152 to €106,388
- Depreciation +€9,025
up €9,025 (+5,537%), from €163 to €9,188
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €50,424 | €64,975 | +€14,551 | +28.9% |
| Fixed assets | 21/28 | €16,275 | €39,770 | +€23,495 | +144% |
| Tangible fixed assets | 22/27 | €16,275 | €39,770 | +€23,495 | +144% |
| Plant, machinery and equipment | 23 | - | €2,496 | +€2,496 | |
| Furniture and vehicles | 24 | €16,275 | €37,274 | +€20,999 | +129% |
| Current assets | 29/58 | €34,149 | €25,205 | -€8,944 | -26.2% |
| Amounts receivable within one year | 40/41 | €19,202 | €25,122 | +€5,920 | +30.8% |
| Trade receivables | 40 | €16,968 | €16,042 | -€926 | -5.5% |
| Other amounts receivable | 41 | €2,234 | €9,080 | +€6,846 | +306% |
| Cash at bank and in hand | 54/58 | €14,947 | €13 | -€14,934 | -99.9% |
| Deferred charges and accrued income | 490/1 | - | €70 | +€70 | |
| Total equity and liabilities | 10/49 | €50,424 | €64,975 | +€14,551 | +28.9% |
| Equity | 10/15 | -€3,409 | -€26 | +€3,383 | +99.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,409 | -€25,026 | +€3,383 | +11.9% |
| Amounts payable | 17/49 | €53,833 | €65,001 | +€11,168 | +20.7% |
| Amounts payable after more than one year | 17 | - | €25,543 | +€25,543 | |
| Financial debts | 170/4 | - | €25,543 | +€25,543 | |
| Amounts payable within one year | 42/48 | €53,833 | €39,458 | -€14,375 | -26.7% |
| Current portion of amounts payable after more than one year | 42 | - | €7,672 | +€7,672 | |
| Trade debts | 44 | €44,946 | €31,667 | -€13,279 | -29.5% |
| Suppliers | 440/4 | €44,946 | €31,667 | -€13,279 | -29.5% |
| Taxes, remuneration and social security | 45 | €7,921 | €119 | -€7,802 | -98.5% |
| Remuneration and social security | 454/9 | €7,921 | €119 | -€7,802 | -98.5% |
| Other amounts payable | 47/48 | €966 | - | -€966 | |
| Turnover | 70 | €319,897 | €467,317 | +€147,420 | +46.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €288,354 | €345,824 | +€57,470 | +19.9% |
| Remuneration, social security and pensions | 62 | €58,152 | €106,388 | +€48,236 | +82.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €163 | €9,188 | +€9,025 | +5,537% |
| Other operating charges | 640/8 | €1,454 | €981 | -€473 | -32.5% |
| Gross operating margin | 9900 | €31,543 | €121,493 | +€89,950 | +285% |
| Operating profit (loss) | 9901 | -€28,226 | €4,936 | +€33,162 | |
| Financial income | 75/76B | €12 | - | -€12 | |
| Recurring financial income | 75 | €12 | - | -€12 | |
| Financial charges | 65/66B | €195 | €1,553 | +€1,358 | +696% |
| Recurring financial charges | 65 | €195 | €1,553 | +€1,358 | +696% |
| Profit (loss) for the period before taxes | 9903 | -€28,409 | €3,383 | +€31,792 | |
| Profit (loss) for the period | 9904 | -€28,409 | €3,383 | +€31,792 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,409 | €3,383 | +€31,792 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.