DOM.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.
DOM.CONSTRUCT
Largest movements
- Receivables within one year -€183,465
down €183,465 (-73.2%), from €250,549 to €67,084
of which Trade receivables: -€172,242
- Deferred charges and accrued income +€62,324
up €62,324 (+8902.4%), from €700 to €63,024
- Cash -€14,910
down €14,910 (-99.8%), from €14,944 to €34
mainly Trade debts (-€94,210) and Deferred charges and accrued income (-€62,324)
- Tangible fixed assets -€9,098
down €9,098 (-18.4%), from €49,426 to €40,328
of which Furniture and vehicles: -€6,507
- Trade debts -€94,210
down €94,210 (-95.2%), from €99,001 to €4,792
- Tax, wage and social debts -€39,002
down €39,002 (-59.9%), from €65,101 to €26,099
of which Remuneration and social security: -€38,971
- Profit (loss) carried forward +€19,440
up €19,440 (+45.0%), from €43,231 to €62,671
- Other debts -€17,677
down €17,677 (-25.2%), from €70,046 to €52,369
- Advances received -€13,146
no longer reported in 2024 (was €13,146)
- Depreciation -€18,132
down €18,132 (-66.6%), from €27,230 to €9,098
- Taxes -€15,650
down €15,650 (-79.6%), from €19,650 to €4,000
- Other operating charges -€5,165
down €5,165 (-57.7%), from €8,959 to €3,794
- Gross operating margin +€2,771
up €2,771 (+8.0%), from €34,694 to €37,465
- Financial charges +€743
up €743 (+191.2%), from €388 to €1,131
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 | €315,968 | €170,819 | -€145,149 | -45.9% |
| Fixed assets | 21/28 | €49,776 | €40,678 | -€9,098 | -18.3% |
| Tangible fixed assets | 22/27 | €49,426 | €40,328 | -€9,098 | -18.4% |
| Furniture and vehicles | 24 | €44,193 | €37,686 | -€6,507 | -14.7% |
| Leasing and similar rights | 25 | €5,233 | €2,642 | -€2,591 | -49.5% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €266,192 | €130,141 | -€136,051 | -51.1% |
| Amounts receivable within one year | 40/41 | €250,549 | €67,084 | -€183,465 | -73.2% |
| Trade receivables | 40 | €183,017 | €10,775 | -€172,242 | -94.1% |
| Other amounts receivable | 41 | €67,532 | €56,309 | -€11,223 | -16.6% |
| Cash at bank and in hand | 54/58 | €14,944 | €34 | -€14,910 | -99.8% |
| Deferred charges and accrued income | 490/1 | €700 | €63,024 | +€62,324 | +8902.4% |
| Total equity and liabilities | 10/49 | €315,968 | €170,819 | -€145,149 | -45.9% |
| Equity | 10/15 | €63,691 | €83,131 | +€19,440 | +30.5% |
| 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 | €43,231 | €62,671 | +€19,440 | +45.0% |
| Amounts payable | 17/49 | €252,278 | €87,688 | -€164,589 | -65.2% |
| Amounts payable after more than one year | 17 | €1,809 | €1,809 | = | 0.0% |
| Financial debts | 170/4 | €1,809 | €1,809 | = | 0.0% |
| Amounts payable within one year | 42/48 | €250,468 | €85,879 | -€164,589 | -65.7% |
| Current portion of amounts payable after more than one year | 42 | €3,174 | €2,619 | -€555 | -17.5% |
| Trade debts | 44 | €99,001 | €4,792 | -€94,210 | -95.2% |
| Suppliers | 440/4 | €99,001 | €4,792 | -€94,210 | -95.2% |
| Advances received on contracts in progress | 46 | €13,146 | - | -€13,146 | |
| Taxes, remuneration and social security | 45 | €65,101 | €26,099 | -€39,002 | -59.9% |
| Taxes | 450/3 | €31 | - | -€31 | |
| Remuneration and social security | 454/9 | €65,070 | €26,099 | -€38,971 | -59.9% |
| Other amounts payable | 47/48 | €70,046 | €52,369 | -€17,677 | -25.2% |
| Remuneration, social security and pensions | 62 | €104 | - | -€104 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,230 | €9,098 | -€18,132 | -66.6% |
| Other operating charges | 640/8 | €8,959 | €3,794 | -€5,165 | -57.7% |
| Non-recurring operating charges | 66A | €8 | - | -€8 | |
| Gross operating margin | 9900 | €34,694 | €37,465 | +€2,771 | +8.0% |
| Operating profit (loss) | 9901 | -€1,607 | €24,573 | +€26,180 | |
| Financial charges | 65/66B | €388 | €1,131 | +€743 | +191.2% |
| Recurring financial charges | 65 | €388 | €1,131 | +€743 | +191.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,995 | €23,442 | +€25,437 | |
| Transfer to deferred taxes | 680 | - | €1 | +€1 | |
| Income taxes | 67/77 | €19,650 | €4,000 | -€15,650 | -79.6% |
| Profit (loss) for the period | 9904 | -€21,645 | €19,440 | +€41,086 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,645 | €19,440 | +€41,086 |
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 1 October 2026 via checked.be.