DMC 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.
What changed
DMC CONSTRUCT
NACE 68.110, Buying and selling of own real estate
financial year 2023 compared with 2022filed annual accounts (NBB)
Net result for the year
-€7,307
2022 · €15,037-€22,344
Equity
€1.4m
2022 · €1.4m-€7,307
Cash
€4,288
2022 · €9,074-€4,786
Balance sheet total
€2.5m
2022 · €2.6m-€104,568
Largest movements
Assets
- Receivables after one year -€87,370
down €87,370 (-12.8%), from €680,264 to €592,894
Equity and liabilities
- Debts after one year -€89,998
down €89,998 (-8.4%), from €1.1m to €981,339
Income statement
- Financial charges +€15,390
up €15,390 (+90.9%), from €16,939 to €32,329
- Financial income -€2,881
down €2,881 (-19.4%), from €14,866 to €11,985
- Gross operating margin +€747
up €747 (+2.0%), from €37,760 to €38,507
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.
Result 2022
€15,037
Gross operating margin
+€747
Other operating charges
+€173
Other operating items
-€4,993
Financial income
-€2,881
Financial charges
-€15,390
Result 2023
-€7,307
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€92,262
Investment
€0
Financing
-€97,048
Cash 2022
€9,074
From operations (derived)
+€92,262
Net result for the year
-€7,307
Depreciation
+€11,189
Receivables after one year
+€87,370
Receivables within one year
+€1,413
Deferred charges and accrued income
-€190
Trade debts
-€551
Other debts
+€337
Financing
-€97,048
Debts after one year
-€89,998
Current portion of long-term debt
-€7,050
Cash 2023
€4,288
brings cash intakes cash out
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,599,281 | €2,494,713 | -€104,568 | -4.0% |
| Fixed assets | 21/28 | €1,753,290 | €1,742,101 | -€11,189 | -0.6% |
| Tangible fixed assets | 22/27 | €1,007,290 | €996,101 | -€11,189 | -1.1% |
| Land and buildings | 22 | €1,007,290 | €996,101 | -€11,189 | -1.1% |
| Financial fixed assets | 28 | €746,000 | €746,000 | = | 0.0% |
| Current assets | 29/58 | €845,991 | €752,612 | -€93,379 | -11.0% |
| Amounts receivable after more than one year | 29 | €680,264 | €592,894 | -€87,370 | -12.8% |
| Other amounts receivable | 291 | €680,264 | €592,894 | -€87,370 | -12.8% |
| Amounts receivable within one year | 40/41 | €156,653 | €155,240 | -€1,413 | -0.9% |
| Trade receivables | 40 | €30,152 | €27,039 | -€3,114 | -10.3% |
| Other amounts receivable | 41 | €126,500 | €128,201 | +€1,701 | +1.3% |
| Cash at bank and in hand | 54/58 | €9,074 | €4,288 | -€4,786 | -52.7% |
| Deferred charges and accrued income | 490/1 | €0 | €190 | +€190 | |
| Total equity and liabilities | 10/49 | €2,599,281 | €2,494,713 | -€104,568 | -4.0% |
| Equity | 10/15 | €1,421,443 | €1,414,136 | -€7,307 | -0.5% |
| Contributions | 10/11 | €1,450,000 | €1,450,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,557 | -€35,864 | -€7,307 | -25.6% |
| Amounts payable | 17/49 | €1,177,838 | €1,080,577 | -€97,261 | -8.3% |
| Amounts payable after more than one year | 17 | €1,071,337 | €981,339 | -€89,998 | -8.4% |
| Financial debts | 170/4 | €1,071,337 | €981,339 | -€89,998 | -8.4% |
| Amounts payable within one year | 42/48 | €106,501 | €99,238 | -€7,264 | -6.8% |
| Current portion of amounts payable after more than one year | 42 | €103,322 | €96,272 | -€7,050 | -6.8% |
| Trade debts | 44 | €551 | €0 | -€551 | -100% |
| Suppliers | 440/4 | €551 | €0 | -€551 | -100% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,629 | €2,966 | +€337 | +12.8% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,189 | €11,189 | = | 0.0% |
| Other operating charges | 640/8 | €9,461 | €9,288 | -€173 | -1.8% |
| Non-recurring operating charges | 66A | €0 | €4,993 | +€4,993 | |
| Gross operating margin | 9900 | €37,760 | €38,507 | +€747 | +2.0% |
| Operating profit (loss) | 9901 | €17,110 | €13,037 | -€4,073 | -23.8% |
| Financial income | 75/76B | €14,866 | €11,985 | -€2,881 | -19.4% |
| Recurring financial income | 75 | €14,866 | €11,985 | -€2,881 | -19.4% |
| Financial charges | 65/66B | €16,939 | €32,329 | +€15,390 | +90.9% |
| Recurring financial charges | 65 | €16,939 | €32,329 | +€15,390 | +90.9% |
| Profit (loss) for the period before taxes | 9903 | €15,037 | -€7,307 | -€22,344 | |
| Profit (loss) for the period | 9904 | €15,037 | -€7,307 | -€22,344 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,037 | -€7,307 | -€22,344 |
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 1 November 2026 via checked.be.