DM CONSTRUCT: what changed
Two fiscal 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.
DM CONSTRUCT
Largest movements
- Cash +€106,998
up €106,998 (+57.4%), from €186,248 to €293,246
mainly Net result for the year (+€62,991) and Trade debts (+€27,011)
- Tangible fixed assets -€33,091
no longer reported in 2024 (was €33,091)
of which Furniture and vehicles: -€20,000
- Receivables within one year -€24,841
down €24,841 (-96.2%), from €25,813 to €972
of which Trade receivables: -€24,101
- Profit (loss) carried forward +€62,991
up €62,991 (+53.9%), from €116,812 to €179,803
- Contributions -€50,000
no longer reported in 2024 (was €50,000)
- Reserves +€50,000
up €50,000 (+1000.0%), from €5,000 to €55,000
- Tax, wage and social debts -€46,936
down €46,936 (-78.9%), from €59,494 to €12,558
of which Remuneration and social security: -€50,316
- Trade debts +€27,011
up €27,011 (+195.1%), from €13,846 to €40,857
- Turnover -€108,674
down €108,674 (-15.0%), from €723,703 to €615,029
- Gross operating margin -€90,001
down €90,001 (-36.8%), from €244,882 to €154,881
- Staff costs -€56,991
down €56,991 (-56.9%), from €100,159 to €43,168
- Taxes +€32,335
up €32,335 (+1367.8%), from €2,364 to €34,699
- Purchases and services -€18,673
down €18,673 (-3.9%), from €478,821 to €460,148
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.
Cash bridge derived
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 | €245,152 | €294,218 | +€49,066 | +20.0% |
| Fixed assets | 21/28 | €33,091 | - | -€33,091 | |
| Tangible fixed assets | 22/27 | €33,091 | - | -€33,091 | |
| Plant, machinery and equipment | 23 | €13,091 | - | -€13,091 | |
| Furniture and vehicles | 24 | €20,000 | - | -€20,000 | |
| Current assets | 29/58 | €212,061 | €294,218 | +€82,157 | +38.7% |
| Amounts receivable within one year | 40/41 | €25,813 | €972 | -€24,841 | -96.2% |
| Trade receivables | 40 | €25,073 | €972 | -€24,101 | -96.1% |
| Other amounts receivable | 41 | €740 | - | -€740 | |
| Cash at bank and in hand | 54/58 | €186,248 | €293,246 | +€106,998 | +57.4% |
| Total equity and liabilities | 10/49 | €245,152 | €294,218 | +€49,066 | +20.0% |
| Equity | 10/15 | €171,812 | €234,803 | +€62,991 | +36.7% |
| Contributions | 10/11 | €50,000 | - | -€50,000 | |
| Reserves | 13 | €5,000 | €55,000 | +€50,000 | +1000.0% |
| Non-distributable reserves | 130/1 | €5,000 | €55,000 | +€50,000 | +1000.0% |
| Reserves not available under the articles | 1311 | €5,000 | €50,000 | +€45,000 | +900.0% |
| Other | 1319 | - | €5,000 | +€5,000 | |
| Profit (loss) carried forward | 14 | €116,812 | €179,803 | +€62,991 | +53.9% |
| Amounts payable | 17/49 | €73,340 | €59,415 | -€13,925 | -19.0% |
| Amounts payable within one year | 42/48 | €73,340 | €59,415 | -€13,925 | -19.0% |
| Trade debts | 44 | €13,846 | €40,857 | +€27,011 | +195.1% |
| Suppliers | 440/4 | €13,846 | €40,857 | +€27,011 | +195.1% |
| Taxes, remuneration and social security | 45 | €59,494 | €12,558 | -€46,936 | -78.9% |
| Taxes | 450/3 | €3,733 | €7,113 | +€3,380 | +90.5% |
| Remuneration and social security | 454/9 | €55,761 | €5,445 | -€50,316 | -90.2% |
| Other amounts payable | 47/48 | - | €6,000 | +€6,000 | |
| Turnover | 70 | €723,703 | €615,029 | -€108,674 | -15.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €478,821 | €460,148 | -€18,673 | -3.9% |
| Remuneration, social security and pensions | 62 | €100,159 | €43,168 | -€56,991 | -56.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,529 | €13,091 | -€1,438 | -9.9% |
| Other operating charges | 640/8 | €1,203 | €729 | -€474 | -39.4% |
| Gross operating margin | 9900 | €244,882 | €154,881 | -€90,001 | -36.8% |
| Operating profit (loss) | 9901 | €128,991 | €97,893 | -€31,098 | -24.1% |
| Financial income | 75/76B | - | €40 | +€40 | |
| Recurring financial income | 75 | - | €40 | +€40 | |
| Financial charges | 65/66B | €339 | €243 | -€96 | -28.3% |
| Recurring financial charges | 65 | €339 | €243 | -€96 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | €128,652 | €97,690 | -€30,962 | -24.1% |
| Income taxes | 67/77 | €2,364 | €34,699 | +€32,335 | +1367.8% |
| Profit (loss) for the period | 9904 | €126,288 | €62,991 | -€63,297 | -50.1% |
| Profit (loss) for the period to be appropriated | 9905 | €126,288 | €62,991 | -€63,297 | -50.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.