DOM BUILD: 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.
DOM BUILD
Largest movements
- Receivables within one year +€103,301
up €103,301 (+182.2%), from €56,690 to €159,991
of which Trade receivables: +€56,130
- Deferred charges and accrued income -€9,550
no longer reported in 2024 (was €9,550)
- Trade debts +€57,698
up €57,698 (+416.2%), from €13,864 to €71,562
of which Bills of exchange payable: +€60,555
- Profit (loss) carried forward +€31,030
up €31,030 (+56.4%), from €55,035 to €86,065
- Short-term financial debts -€19,562
down €19,562 (-44.5%), from €43,977 to €24,415
- Debts after one year +€13,441
new in 2024: €13,441
- Current portion of long-term debt +€5,406
up €5,406 (+43.4%), from €12,467 to €17,872
- Turnover +€192,283
up €192,283 (+121.1%), from €158,809 to €351,092
- Purchases and services +€159,013
up €159,013 (+104.0%), from €152,827 to €311,840
- Gross operating margin +€45,238
up €45,238 (+424.0%), from €10,668 to €55,906
- Taxes +€8,525
up €8,525 (+456.8%), from €1,866 to €10,391
- Financial charges +€4,529
up €4,529 (+53.7%), from €8,436 to €12,966
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 | €136,905 | €228,604 | +€91,699 | +67.0% |
| Fixed assets | 21/28 | €5,553 | €4,406 | -€1,147 | -20.7% |
| Tangible fixed assets | 22/27 | €5,448 | €4,301 | -€1,147 | -21.1% |
| Furniture and vehicles | 24 | €5,448 | €4,301 | -€1,147 | -21.1% |
| Financial fixed assets | 28 | €105 | €105 | = | 0.0% |
| Current assets | 29/58 | €131,352 | €224,198 | +€92,846 | +70.7% |
| Amounts receivable within one year | 40/41 | €56,690 | €159,991 | +€103,301 | +182.2% |
| Trade receivables | 40 | €16,985 | €73,115 | +€56,130 | +330.5% |
| Other amounts receivable | 41 | €39,705 | €86,877 | +€47,171 | +118.8% |
| Cash at bank and in hand | 54/58 | €65,112 | €64,206 | -€906 | -1.4% |
| Deferred charges and accrued income | 490/1 | €9,550 | - | -€9,550 | |
| Total equity and liabilities | 10/49 | €136,905 | €228,604 | +€91,699 | +67.0% |
| Equity | 10/15 | €58,035 | €89,065 | +€31,030 | +53.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,035 | €86,065 | +€31,030 | +56.4% |
| Amounts payable | 17/49 | €78,870 | €139,538 | +€60,669 | +76.9% |
| Amounts payable after more than one year | 17 | - | €13,441 | +€13,441 | |
| Financial debts | 170/4 | - | €13,441 | +€13,441 | |
| Amounts payable within one year | 42/48 | €78,870 | €126,098 | +€47,228 | +59.9% |
| Current portion of amounts payable after more than one year | 42 | €12,467 | €17,872 | +€5,406 | +43.4% |
| Financial debts | 43 | €43,977 | €24,415 | -€19,562 | -44.5% |
| Credit institutions | 430/8 | €43,977 | €24,415 | -€19,562 | -44.5% |
| Trade debts | 44 | €13,864 | €71,562 | +€57,698 | +416.2% |
| Suppliers | 440/4 | €3,615 | €759 | -€2,857 | -79.0% |
| Bills of exchange payable | 441 | €10,249 | €70,803 | +€60,555 | +590.9% |
| Taxes, remuneration and social security | 45 | €8,562 | €12,248 | +€3,686 | +43.0% |
| Taxes | 450/3 | €8,562 | €12,248 | +€3,686 | +43.0% |
| Turnover | 70 | €158,809 | €351,092 | +€192,283 | +121.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €152,827 | €311,840 | +€159,013 | +104.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €287 | €1,147 | +€860 | +300.0% |
| Other operating charges | 640/8 | - | €372 | +€372 | |
| Gross operating margin | 9900 | €10,668 | €55,906 | +€45,238 | +424.0% |
| Operating profit (loss) | 9901 | €10,382 | €54,387 | +€44,005 | +423.9% |
| Financial income | 75/76B | €46 | €0 | -€46 | -99.5% |
| Recurring financial income | 75 | €46 | €0 | -€46 | -99.5% |
| Financial charges | 65/66B | €8,436 | €12,966 | +€4,529 | +53.7% |
| Recurring financial charges | 65 | €8,436 | €12,966 | +€4,529 | +53.7% |
| Profit (loss) for the period before taxes | 9903 | €1,991 | €41,422 | +€39,430 | +1980.2% |
| Income taxes | 67/77 | €1,866 | €10,391 | +€8,525 | +456.8% |
| Profit (loss) for the period | 9904 | €125 | €31,030 | +€30,905 | +24736.1% |
| Profit (loss) for the period to be appropriated | 9905 | €125 | €31,030 | +€30,905 | +24736.1% |
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 6 October 2026 via checked.be.