DMV 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.
DMV CONSTRUCT
Largest movements
- Receivables within one year +€71,768
up €71,768 (+38.9%), from €184,408 to €256,175
of which Other amounts receivable: +€44,304
- Tangible fixed assets +€22,282
up €22,282 (+88.7%), from €25,109 to €47,392
of which Furniture and vehicles: +€24,017
- Cash -€14,299
no longer reported in 2025 (was €14,299)
mainly Receivables within one year (-€71,768) and Investment in fixed assets (net) (-€35,312)
- Debts after one year +€24,692
new in 2025: €24,692
- Reserves +€21,366
up €21,366 (+14.3%), from €149,866 to €171,233
- Trade debts +€20,926
up €20,926 (+46.1%), from €45,408 to €66,333
- Tax, wage and social debts +€7,333
up €7,333 (+31.4%), from €23,357 to €30,690
of which Remuneration and social security: +€5,550
- Short-term financial debts +€5,244
new in 2025: €5,244
- Gross operating margin -€34,704
down €34,704 (-49.1%), from €70,674 to €35,970
- Taxes -€13,747
down €13,747 (-59.6%), from €23,053 to €9,306
- Depreciation +€3,138
up €3,138 (+31.7%), from €9,892 to €13,030
- Financial income +€2,986
up €2,986 (+35.9%), from €8,324 to €11,310
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 | €234,202 | €313,406 | +€79,204 | +33.8% |
| Fixed assets | 21/28 | €25,109 | €47,392 | +€22,282 | +88.7% |
| Tangible fixed assets | 22/27 | €25,109 | €47,392 | +€22,282 | +88.7% |
| Plant, machinery and equipment | 23 | €5,374 | €3,639 | -€1,735 | -32.3% |
| Furniture and vehicles | 24 | €19,735 | €43,752 | +€24,017 | +121.7% |
| Current assets | 29/58 | €209,092 | €266,014 | +€56,922 | +27.2% |
| Stocks and contracts in progress | 3 | €4,500 | €4,500 | = | 0.0% |
| Stocks | 30/36 | €4,500 | €4,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €184,408 | €256,175 | +€71,768 | +38.9% |
| Trade receivables | 40 | €11,259 | €38,722 | +€27,464 | +243.9% |
| Other amounts receivable | 41 | €173,149 | €217,453 | +€44,304 | +25.6% |
| Cash at bank and in hand | 54/58 | €14,299 | - | -€14,299 | |
| Deferred charges and accrued income | 490/1 | €5,885 | €5,339 | -€546 | -9.3% |
| Total equity and liabilities | 10/49 | €234,202 | €313,406 | +€79,204 | +33.8% |
| Equity | 10/15 | €156,066 | €177,433 | +€21,366 | +13.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €149,866 | €171,233 | +€21,366 | +14.3% |
| Distributable reserves | 133 | €149,866 | €171,233 | +€21,366 | +14.3% |
| Amounts payable | 17/49 | €78,135 | €135,973 | +€57,838 | +74.0% |
| Amounts payable after more than one year | 17 | - | €24,692 | +€24,692 | |
| Financial debts | 170/4 | - | €24,692 | +€24,692 | |
| Amounts payable within one year | 42/48 | €78,135 | €111,282 | +€33,146 | +42.4% |
| Current portion of amounts payable after more than one year | 42 | €9,371 | €9,014 | -€357 | -3.8% |
| Financial debts | 43 | - | €5,244 | +€5,244 | |
| Credit institutions | 430/8 | - | €5,244 | +€5,244 | |
| Trade debts | 44 | €45,408 | €66,333 | +€20,926 | +46.1% |
| Suppliers | 440/4 | €45,408 | €66,333 | +€20,926 | +46.1% |
| Taxes, remuneration and social security | 45 | €23,357 | €30,690 | +€7,333 | +31.4% |
| Taxes | 450/3 | €23,357 | €25,140 | +€1,783 | +7.6% |
| Remuneration and social security | 454/9 | - | €5,550 | +€5,550 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,892 | €13,030 | +€3,138 | +31.7% |
| Other operating charges | 640/8 | €2,036 | €2,272 | +€236 | +11.6% |
| Gross operating margin | 9900 | €70,674 | €35,970 | -€34,704 | -49.1% |
| Operating profit (loss) | 9901 | €58,745 | €20,668 | -€38,077 | -64.8% |
| Financial income | 75/76B | €8,324 | €11,310 | +€2,986 | +35.9% |
| Recurring financial income | 75 | €8,324 | €11,310 | +€2,986 | +35.9% |
| Financial charges | 65/66B | €1,040 | €1,305 | +€265 | +25.5% |
| Recurring financial charges | 65 | €1,040 | €1,305 | +€265 | +25.5% |
| Profit (loss) for the period before taxes | 9903 | €66,029 | €30,672 | -€35,356 | -53.5% |
| Income taxes | 67/77 | €23,053 | €9,306 | -€13,747 | -59.6% |
| Profit (loss) for the period | 9904 | €42,976 | €21,366 | -€21,610 | -50.3% |
| Profit (loss) for the period to be appropriated | 9905 | €42,976 | €21,366 | -€21,610 | -50.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.