DL DESIGN 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.
DL DESIGN CONSTRUCT
Largest movements
- Receivables within one year +€48,286
up €48,286 (+112%), from €43,238 to €91,524
of which Trade receivables: +€35,967
- Cash +€11,085
up €11,085 (+180%), from €6,171 to €17,255
mainly Trade debts (+€31,475) and Tax, wage and social debts (+€22,522)
- Tangible fixed assets -€2,946
down €2,946 (-45.0%), from €6,554 to €3,607
of which Furniture and vehicles: -€2,444
- Deferred charges and accrued income +€2,488
up €2,488 (+84.9%), from €2,931 to €5,419
- Trade debts +€31,475
up €31,475 (+170%), from €18,496 to €49,971
- Tax, wage and social debts +€22,522
up €22,522 (+211%), from €10,698 to €33,220
- Profit (loss) carried forward +€10,146
up €10,146 (+12.7%), from €79,938 to €90,084
- Other debts -€5,531
no longer reported in 2023 (was €5,531)
- Turnover -€51,802
down €51,802 (-29.8%), from €173,695 to €121,893
- Purchases and services -€27,995
down €27,995 (-16.9%), from €165,653 to €137,658
- Gross operating margin -€10,929
down €10,929 (-45.6%), from €23,976 to €13,047
- Taxes -€6,910
no longer reported in 2023 (was €6,910)
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €140,143 | €198,755 | +€58,612 | +41.8% |
| Fixed assets | 21/28 | €6,604 | €3,657 | -€2,946 | -44.6% |
| Tangible fixed assets | 22/27 | €6,554 | €3,607 | -€2,946 | -45.0% |
| Plant, machinery and equipment | 23 | €654 | €152 | -€502 | -76.8% |
| Furniture and vehicles | 24 | €5,900 | €3,456 | -€2,444 | -41.4% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €133,539 | €195,097 | +€61,558 | +46.1% |
| Amounts receivable after more than one year | 29 | €81,200 | €80,899 | -€301 | -0.4% |
| Trade receivables | 290 | - | €80,899 | +€80,899 | |
| Other amounts receivable | 291 | €81,200 | - | -€81,200 | |
| Amounts receivable within one year | 40/41 | €43,238 | €91,524 | +€48,286 | +112% |
| Trade receivables | 40 | €28,864 | €64,830 | +€35,967 | +125% |
| Other amounts receivable | 41 | €14,374 | €26,694 | +€12,320 | +85.7% |
| Cash at bank and in hand | 54/58 | €6,171 | €17,255 | +€11,085 | +180% |
| Deferred charges and accrued income | 490/1 | €2,931 | €5,419 | +€2,488 | +84.9% |
| Total equity and liabilities | 10/49 | €140,143 | €198,755 | +€58,612 | +41.8% |
| Equity | 10/15 | €105,418 | €115,563 | +€10,146 | +9.6% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €25,380 | €25,380 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,266 | €3,266 | = | 0.0% |
| Distributable reserves | 133 | €20,253 | €20,253 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,938 | €90,084 | +€10,146 | +12.7% |
| Amounts payable | 17/49 | €34,725 | €83,191 | +€48,466 | +140% |
| Amounts payable within one year | 42/48 | €34,725 | €83,191 | +€48,466 | +140% |
| Trade debts | 44 | €18,496 | €49,971 | +€31,475 | +170% |
| Suppliers | 440/4 | €18,496 | €49,971 | +€31,475 | +170% |
| Taxes, remuneration and social security | 45 | €10,698 | €33,220 | +€22,522 | +211% |
| Taxes | 450/3 | €10,698 | €33,220 | +€22,522 | +211% |
| Other amounts payable | 47/48 | €5,531 | - | -€5,531 | |
| Turnover | 70 | €173,695 | €121,893 | -€51,802 | -29.8% |
| Non-recurring operating income | 76A | €9,050 | - | -€9,050 | |
| Goods, raw materials, services and sundry goods | 60/61 | €165,653 | €137,658 | -€27,995 | -16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,438 | €2,946 | +€508 | +20.8% |
| Other operating charges | 640/8 | €3,049 | €1,581 | -€1,468 | -48.1% |
| Non-recurring operating charges | 66A | €3,003 | €0 | -€3,003 | -100% |
| Gross operating margin | 9900 | €23,976 | €13,047 | -€10,929 | -45.6% |
| Operating profit (loss) | 9901 | €15,486 | €8,519 | -€6,966 | -45.0% |
| Financial income | 75/76B | €4,994 | €4,401 | -€593 | -11.9% |
| Recurring financial income | 75 | €4,994 | €4,401 | -€593 | -11.9% |
| Financial charges | 65/66B | €2,124 | €2,775 | +€651 | +30.7% |
| Recurring financial charges | 65 | €2,124 | €2,775 | +€651 | +30.7% |
| Profit (loss) for the period before taxes | 9903 | €18,356 | €10,146 | -€8,210 | -44.7% |
| Income taxes | 67/77 | €6,910 | - | -€6,910 | |
| Profit (loss) for the period | 9904 | €11,446 | €10,146 | -€1,300 | -11.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,446 | €10,146 | -€1,300 | -11.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.