DNM 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.
DNM CONSTRUCT
Largest movements
- Cash -€22,339
down €22,339 (-43.3%), from €51,543 to €29,204
mainly Trade debts (-€38,143) and Debts after one year (-€13,271)
- Tangible fixed assets -€20,585
down €20,585 (-34.3%), from €60,082 to €39,497
of which Furniture and vehicles: -€19,705
- Deferred charges and accrued income -€8,969
down €8,969 (-15.0%), from €59,962 to €50,993
- Receivables within one year +€2,301
up €2,301 (+4.2%), from €54,837 to €57,138
of which Other amounts receivable: +€45,693
- Trade debts -€38,143
down €38,143 (-97.5%), from €39,140 to €997
- Debts after one year -€13,271
down €13,271 (-37.3%), from €35,613 to €22,342
- Reserves +€10,447
up €10,447 (+9.6%), from €109,263 to €119,710
- Tax, wage and social debts -€9,238
down €9,238 (-35.9%), from €25,751 to €16,513
- Gross operating margin -€38,256
down €38,256 (-51.7%), from €73,976 to €35,720
- Taxes -€8,920
down €8,920 (-70.1%), from €12,717 to €3,796
- Financial charges -€3,941
down €3,941 (-63.3%), from €6,230 to €2,289
- Financial income +€1,994
up €1,994 (+3987780.0%), from €0 to €1,994
- Depreciation -€1,449
down €1,449 (-7.5%), from €19,240 to €17,790
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 | €226,424 | €176,832 | -€49,592 | -21.9% |
| Fixed assets | 21/28 | €60,082 | €39,497 | -€20,585 | -34.3% |
| Tangible fixed assets | 22/27 | €60,082 | €39,497 | -€20,585 | -34.3% |
| Plant, machinery and equipment | 23 | €2,035 | €1,155 | -€880 | -43.2% |
| Furniture and vehicles | 24 | €58,047 | €38,342 | -€19,705 | -33.9% |
| Current assets | 29/58 | €166,342 | €137,335 | -€29,007 | -17.4% |
| Amounts receivable within one year | 40/41 | €54,837 | €57,138 | +€2,301 | +4.2% |
| Trade receivables | 40 | €43,393 | - | -€43,393 | |
| Other amounts receivable | 41 | €11,445 | €57,138 | +€45,693 | +399.2% |
| Cash at bank and in hand | 54/58 | €51,543 | €29,204 | -€22,339 | -43.3% |
| Deferred charges and accrued income | 490/1 | €59,962 | €50,993 | -€8,969 | -15.0% |
| Total equity and liabilities | 10/49 | €226,424 | €176,832 | -€49,592 | -21.9% |
| Equity | 10/15 | €113,263 | €123,710 | +€10,447 | +9.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €109,263 | €119,710 | +€10,447 | +9.6% |
| Distributable reserves | 133 | €109,263 | €119,710 | +€10,447 | +9.6% |
| Amounts payable | 17/49 | €113,161 | €53,123 | -€60,038 | -53.1% |
| Amounts payable after more than one year | 17 | €35,613 | €22,342 | -€13,271 | -37.3% |
| Financial debts | 170/4 | €35,613 | €22,342 | -€13,271 | -37.3% |
| Amounts payable within one year | 42/48 | €77,548 | €30,781 | -€46,767 | -60.3% |
| Current portion of amounts payable after more than one year | 42 | €12,658 | €13,271 | +€614 | +4.8% |
| Trade debts | 44 | €39,140 | €997 | -€38,143 | -97.5% |
| Suppliers | 440/4 | €39,140 | €997 | -€38,143 | -97.5% |
| Taxes, remuneration and social security | 45 | €25,751 | €16,513 | -€9,238 | -35.9% |
| Taxes | 450/3 | €25,751 | €16,513 | -€9,238 | -35.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,240 | €17,790 | -€1,449 | -7.5% |
| Other operating charges | 640/8 | €1,325 | €1,097 | -€229 | -17.2% |
| Non-recurring operating charges | 66A | - | €2,295 | +€2,295 | |
| Gross operating margin | 9900 | €73,976 | €35,720 | -€38,256 | -51.7% |
| Operating profit (loss) | 9901 | €53,410 | €14,538 | -€38,872 | -72.8% |
| Financial income | 75/76B | €0 | €1,994 | +€1,994 | +3987780.0% |
| Recurring financial income | 75 | €0 | €1,994 | +€1,994 | +3987780.0% |
| Financial charges | 65/66B | €6,230 | €2,289 | -€3,941 | -63.3% |
| Recurring financial charges | 65 | €6,230 | €2,289 | -€3,941 | -63.3% |
| Profit (loss) for the period before taxes | 9903 | €47,181 | €14,243 | -€32,938 | -69.8% |
| Income taxes | 67/77 | €12,717 | €3,796 | -€8,920 | -70.1% |
| Profit (loss) for the period | 9904 | €34,464 | €10,447 | -€24,017 | -69.7% |
| Profit (loss) for the period to be appropriated | 9905 | €34,464 | €10,447 | -€24,017 | -69.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.