DOTT-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.
DOTT-CONSTRUCT
Largest movements
- Receivables within one year +€2.4m
up €2.4m (+896.8%), from €272,790 to €2.7m
of which Trade receivables: +€2.4m
- Cash +€916,327
up €916,327 (+280.9%), from €326,176 to €1.2m
mainly Short-term financial debts (+€3.4m) and Other debts (+€556,479)
- Stocks and contracts +€468,359
up €468,359 (+5.3%), from €8.8m to €9.2m
- Deferred charges and accrued income +€199,316
up €199,316 (+40.9%), from €486,923 to €686,239
- Short-term financial debts +€3.4m
up €3.4m (+66.5%), from €5.0m to €8.4m
- Other debts +€556,479
up €556,479 (+62.3%), from €892,884 to €1.4m
- Trade debts -€517,416
down €517,416 (-55.0%), from €940,466 to €423,050
- Tax, wage and social debts +€467,930
up €467,930 (+599.1%), from €78,107 to €546,037
of which Taxes: +€468,018
- Financial charges +€82,463
up €82,463 (+71.9%), from €114,731 to €197,195
- Financial income +€21,367
up €21,367 (+35.6%), from €60,092 to €81,459
- Staff costs +€16,461
up €16,461 (+10.0%), from €165,379 to €181,840
- Taxes -€15,245
down €15,245 (-37.6%), from €40,520 to €25,274
- Gross operating margin +€9,894
up €9,894 (+2.4%), from €418,374 to €428,268
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 | €10,019,669 | €14,039,878 | +€4.0m | +40.1% |
| Fixed assets | 21/28 | €167,663 | €157,426 | -€10,237 | -6.1% |
| Tangible fixed assets | 22/27 | €165,663 | €155,426 | -€10,237 | -6.2% |
| Plant, machinery and equipment | 23 | €9,004 | €6,220 | -€2,784 | -30.9% |
| Furniture and vehicles | 24 | €156,659 | €149,206 | -€7,453 | -4.8% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €9,852,006 | €13,882,452 | +€4.0m | +40.9% |
| Stocks and contracts in progress | 3 | €8,766,117 | €9,234,476 | +€468,359 | +5.3% |
| Contracts in progress | 37 | €8,766,117 | €9,234,476 | +€468,359 | +5.3% |
| Amounts receivable within one year | 40/41 | €272,790 | €2,719,235 | +€2.4m | +896.8% |
| Trade receivables | 40 | €72,921 | €2,479,132 | +€2.4m | +3299.8% |
| Other amounts receivable | 41 | €199,869 | €240,102 | +€40,233 | +20.1% |
| Cash at bank and in hand | 54/58 | €326,176 | €1,242,503 | +€916,327 | +280.9% |
| Deferred charges and accrued income | 490/1 | €486,923 | €686,239 | +€199,316 | +40.9% |
| Total equity and liabilities | 10/49 | €10,019,669 | €14,039,878 | +€4.0m | +40.1% |
| Equity | 10/15 | €2,719,874 | €2,765,686 | +€45,812 | +1.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,701,274 | €2,747,086 | +€45,812 | +1.7% |
| Tax-exempt reserves | 132 | €51,086 | €63,150 | +€12,064 | +23.6% |
| Distributable reserves | 133 | €2,650,188 | €2,683,936 | +€33,748 | +1.3% |
| Amounts payable | 17/49 | €7,299,794 | €11,274,192 | +€4.0m | +54.4% |
| Amounts payable after more than one year | 17 | €92,825 | €60,198 | -€32,626 | -35.1% |
| Financial debts | 170/4 | €92,825 | €60,198 | -€32,626 | -35.1% |
| Amounts payable within one year | 42/48 | €7,042,910 | €10,981,921 | +€3.9m | +55.9% |
| Current portion of amounts payable after more than one year | 42 | €33,298 | €32,626 | -€672 | -2.0% |
| Financial debts | 43 | €5,038,284 | €8,389,998 | +€3.4m | +66.5% |
| Credit institutions | 430/8 | €5,038,284 | €8,389,998 | +€3.4m | +66.5% |
| Trade debts | 44 | €940,466 | €423,050 | -€517,416 | -55.0% |
| Suppliers | 440/4 | €940,466 | €423,050 | -€517,416 | -55.0% |
| Advances received on contracts in progress | 46 | €59,871 | €140,847 | +€80,976 | +135.3% |
| Taxes, remuneration and social security | 45 | €78,107 | €546,037 | +€467,930 | +599.1% |
| Taxes | 450/3 | €56,345 | €524,363 | +€468,018 | +830.6% |
| Remuneration and social security | 454/9 | €21,762 | €21,674 | -€88 | -0.4% |
| Other amounts payable | 47/48 | €892,884 | €1,449,363 | +€556,479 | +62.3% |
| Accrued charges and deferred income | 492/3 | €164,060 | €232,073 | +€68,013 | +41.5% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €165,379 | €181,840 | +€16,461 | +10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,653 | €56,820 | +€9,167 | +19.2% |
| Other operating charges | 640/8 | €7,811 | €2,786 | -€5,024 | -64.3% |
| Non-recurring operating charges | 66A | €200 | €0 | -€200 | -100.0% |
| Gross operating margin | 9900 | €418,374 | €428,268 | +€9,894 | +2.4% |
| Operating profit (loss) | 9901 | €197,331 | €186,822 | -€10,509 | -5.3% |
| Financial income | 75/76B | €60,092 | €81,459 | +€21,367 | +35.6% |
| Recurring financial income | 75 | €60,092 | €81,459 | +€21,367 | +35.6% |
| Financial charges | 65/66B | €114,731 | €197,195 | +€82,463 | +71.9% |
| Recurring financial charges | 65 | €114,731 | €197,195 | +€82,463 | +71.9% |
| Profit (loss) for the period before taxes | 9903 | €142,692 | €71,086 | -€71,606 | -50.2% |
| Income taxes | 67/77 | €40,520 | €25,274 | -€15,245 | -37.6% |
| Profit (loss) for the period | 9904 | €102,173 | €45,812 | -€56,361 | -55.2% |
| Transfer to tax-exempt reserves | 689 | €51,086 | €12,064 | -€39,022 | -76.4% |
| Profit (loss) for the period to be appropriated | 9905 | €51,086 | €33,748 | -€17,338 | -33.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.