DMD 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.
DMD CONSTRUCT
Largest movements
- Cash +€36,700
up €36,700 (+454.2%), from €8,081 to €44,781
mainly Receivables within one year (+€30,968) and Tax, wage and social debts (+€14,477)
- Receivables within one year -€30,968
down €30,968 (-63.5%), from €48,759 to €17,791
of which Trade receivables: -€31,698
- Tangible fixed assets +€18,991
up €18,991, from €0 to €18,991
of which Plant, machinery and equipment: +€17,938
- Stocks and contracts -€6,947
no longer reported in 2025 (was €6,947)
- Deferred charges and accrued income -€2,125
down €2,125 (-48.5%), from €4,377 to €2,253
- Tax, wage and social debts +€14,477
up €14,477 (+90.5%), from €15,995 to €30,472
of which Remuneration and social security: +€14,443
- Depreciation +€873
up €873 (+36.4%), from €2,398 to €3,271
- Financial income +€823
up €823 (+2689.3%), from €31 to €854
- Financial charges -€498
down €498 (-61.9%), from €804 to €307
- Gross operating margin -€349
down €349 (-8.7%), from €3,997 to €3,648
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.
Cash bridge derived
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 | €68,388 | €84,040 | +€15,652 | +22.9% |
| Fixed assets | 21/28 | €225 | €19,216 | +€18,991 | +8440.3% |
| Tangible fixed assets | 22/27 | €0 | €18,991 | +€18,991 | |
| Plant, machinery and equipment | 23 | - | €17,938 | +€17,938 | |
| Furniture and vehicles | 24 | €0 | €1,053 | +€1,053 | |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €68,163 | €64,825 | -€3,339 | -4.9% |
| Stocks and contracts in progress | 3 | €6,947 | - | -€6,947 | |
| Stocks | 30/36 | €6,947 | - | -€6,947 | |
| Amounts receivable within one year | 40/41 | €48,759 | €17,791 | -€30,968 | -63.5% |
| Trade receivables | 40 | €48,026 | €16,329 | -€31,698 | -66.0% |
| Other amounts receivable | 41 | €732 | €1,462 | +€730 | +99.7% |
| Cash at bank and in hand | 54/58 | €8,081 | €44,781 | +€36,700 | +454.2% |
| Deferred charges and accrued income | 490/1 | €4,377 | €2,253 | -€2,125 | -48.5% |
| Total equity and liabilities | 10/49 | €68,388 | €84,040 | +€15,652 | +22.9% |
| Equity | 10/15 | €31,239 | €31,378 | +€138 | +0.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €10,779 | €10,918 | +€138 | +1.3% |
| Amounts payable | 17/49 | €37,149 | €52,662 | +€15,514 | +41.8% |
| Amounts payable within one year | 42/48 | €37,149 | €52,662 | +€15,514 | +41.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €11,350 | €11,850 | +€501 | +4.4% |
| Suppliers | 440/4 | €11,350 | €11,850 | +€501 | +4.4% |
| Taxes, remuneration and social security | 45 | €15,995 | €30,472 | +€14,477 | +90.5% |
| Taxes | 450/3 | €206 | €240 | +€34 | +16.3% |
| Remuneration and social security | 454/9 | €15,789 | €30,232 | +€14,443 | +91.5% |
| Other amounts payable | 47/48 | €9,804 | €10,340 | +€536 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,398 | €3,271 | +€873 | +36.4% |
| Other operating charges | 640/8 | €523 | €546 | +€23 | +4.3% |
| Gross operating margin | 9900 | €3,997 | €3,648 | -€349 | -8.7% |
| Operating profit (loss) | 9901 | €1,076 | -€168 | -€1,244 | |
| Financial income | 75/76B | €31 | €854 | +€823 | +2689.3% |
| Recurring financial income | 75 | €31 | €854 | +€823 | +2689.3% |
| Financial charges | 65/66B | €804 | €307 | -€498 | -61.9% |
| Recurring financial charges | 65 | €804 | €307 | -€498 | -61.9% |
| Profit (loss) for the period before taxes | 9903 | €302 | €379 | +€76 | +25.3% |
| Income taxes | 67/77 | €206 | €240 | +€34 | +16.3% |
| Profit (loss) for the period | 9904 | €96 | €138 | +€43 | +44.5% |
| Profit (loss) for the period to be appropriated | 9905 | €96 | €138 | +€43 | +44.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.