DJ 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.
DJ CONSTRUCT
Largest movements
- Cash -€40,559
down €40,559 (-55.6%), from €72,982 to €32,423
mainly Receivables within one year (-€36,496) and Net result for the year (-€6,018)
- Receivables within one year +€36,496
up €36,496 (+548%), from €6,656 to €43,151
of which Trade receivables: +€25,859
- Deferred charges and accrued income -€2,856
no longer reported in 2025 (was €2,856)
- Tangible fixed assets -€1,450
down €1,450 (-24.2%), from €6,001 to €4,551
of which Plant, machinery and equipment: -€1,159
- Profit (loss) carried forward -€6,018
down €6,018, from €5,827 to -€191
- Trade debts -€1,846
no longer reported in 2025 (was €1,846)
- Staff costs -€12,103
no longer reported in 2025 (was €12,103)
- Gross operating margin -€11,564
down €11,564, from €9,570 to -€1,994
- Depreciation -€314
down €314 (-17.8%), from €1,763 to €1,450
- Financial charges -€287
down €287 (-19.9%), from €1,444 to €1,157
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 | €88,494 | €80,125 | -€8,369 | -9.5% |
| Fixed assets | 21/28 | €6,001 | €4,551 | -€1,450 | -24.2% |
| Tangible fixed assets | 22/27 | €6,001 | €4,551 | -€1,450 | -24.2% |
| Plant, machinery and equipment | 23 | €3,813 | €2,653 | -€1,159 | -30.4% |
| Furniture and vehicles | 24 | €2,188 | €1,897 | -€291 | -13.3% |
| Current assets | 29/58 | €82,493 | €75,574 | -€6,920 | -8.4% |
| Amounts receivable within one year | 40/41 | €6,656 | €43,151 | +€36,496 | +548% |
| Trade receivables | 40 | - | €25,859 | +€25,859 | |
| Other amounts receivable | 41 | €6,656 | €17,292 | +€10,637 | +160% |
| Cash at bank and in hand | 54/58 | €72,982 | €32,423 | -€40,559 | -55.6% |
| Deferred charges and accrued income | 490/1 | €2,856 | - | -€2,856 | |
| Total equity and liabilities | 10/49 | €88,494 | €80,125 | -€8,369 | -9.5% |
| Equity | 10/15 | €86,009 | €79,991 | -€6,018 | -7.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €75,182 | €75,182 | = | 0.0% |
| Distributable reserves | 133 | €75,182 | €75,182 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,827 | -€191 | -€6,018 | |
| Amounts payable | 17/49 | €2,485 | €133 | -€2,352 | -94.6% |
| Amounts payable within one year | 42/48 | €2,485 | €133 | -€2,352 | -94.6% |
| Trade debts | 44 | €1,846 | - | -€1,846 | |
| Suppliers | 440/4 | €1,846 | - | -€1,846 | |
| Taxes, remuneration and social security | 45 | €639 | €133 | -€506 | -79.2% |
| Taxes | 450/3 | €639 | €133 | -€506 | -79.2% |
| Remuneration, social security and pensions | 62 | €12,103 | - | -€12,103 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,763 | €1,450 | -€314 | -17.8% |
| Other operating charges | 640/8 | €1,334 | €1,350 | +€16 | +1.2% |
| Gross operating margin | 9900 | €9,570 | -€1,994 | -€11,564 | |
| Operating profit (loss) | 9901 | -€5,630 | -€4,794 | +€836 | +14.8% |
| Financial charges | 65/66B | €1,444 | €1,157 | -€287 | -19.9% |
| Recurring financial charges | 65 | €1,444 | €1,157 | -€287 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,074 | -€5,951 | +€1,123 | +15.9% |
| Income taxes | 67/77 | €73 | €67 | -€6 | -8.2% |
| Profit (loss) for the period | 9904 | -€7,147 | -€6,018 | +€1,129 | +15.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,147 | -€6,018 | +€1,129 | +15.8% |
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 28 October 2026 via checked.be.