DP - 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.
DP - CONSTRUCT
Largest movements
- Receivables within one year +€6,991
up €6,991 (+10.7%), from €65,356 to €72,348
of which Trade receivables: +€9,637
- Tangible fixed assets -€5,563
down €5,563 (-17.5%), from €31,808 to €26,245
of which Furniture and vehicles: -€5,072
- Deferred charges and accrued income -€1,386
down €1,386 (-37.9%), from €3,657 to €2,271
- Advances received -€17,160
no longer reported in 2025 (was €17,160)
- Trade debts +€12,708
up €12,708 (+362.1%), from €3,510 to €16,218
- Short-term financial debts +€12,262
new in 2025: €12,262
- Tax, wage and social debts -€6,697
down €6,697 (-45.6%), from €14,682 to €7,985
- Debts after one year -€4,942
down €4,942 (-40.3%), from €12,268 to €7,325
- Gross operating margin -€4,817
down €4,817 (-26.6%), from €18,138 to €13,321
- Depreciation +€3,707
up €3,707 (+199.7%), from €1,856 to €5,563
- Taxes -€1,570
down €1,570 (-42.3%), from €3,711 to €2,142
- Financial charges +€963
up €963 (+28.6%), from €3,363 to €4,326
- Other operating charges -€592
down €592 (-90.9%), from €652 to €59
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 | €101,656 | €101,464 | -€193 | -0.2% |
| Fixed assets | 21/28 | €32,408 | €26,845 | -€5,563 | -17.2% |
| Tangible fixed assets | 22/27 | €31,808 | €26,245 | -€5,563 | -17.5% |
| Plant, machinery and equipment | 23 | €7,098 | €6,607 | -€491 | -6.9% |
| Furniture and vehicles | 24 | €24,710 | €19,638 | -€5,072 | -20.5% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €69,248 | €74,618 | +€5,370 | +7.8% |
| Amounts receivable within one year | 40/41 | €65,356 | €72,348 | +€6,991 | +10.7% |
| Trade receivables | 40 | €16,191 | €25,828 | +€9,637 | +59.5% |
| Other amounts receivable | 41 | €49,165 | €46,520 | -€2,645 | -5.4% |
| Cash at bank and in hand | 54/58 | €234 | - | -€234 | |
| Deferred charges and accrued income | 490/1 | €3,657 | €2,271 | -€1,386 | -37.9% |
| Total equity and liabilities | 10/49 | €101,656 | €101,464 | -€193 | -0.2% |
| Equity | 10/15 | €48,989 | €52,732 | +€3,743 | +7.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €30,389 | €34,132 | +€3,743 | +12.3% |
| Distributable reserves | 133 | €30,389 | €34,132 | +€3,743 | +12.3% |
| Amounts payable | 17/49 | €52,667 | €48,732 | -€3,935 | -7.5% |
| Amounts payable after more than one year | 17 | €12,268 | €7,325 | -€4,942 | -40.3% |
| Financial debts | 170/4 | €12,268 | €7,325 | -€4,942 | -40.3% |
| Amounts payable within one year | 42/48 | €40,400 | €41,407 | +€1,007 | +2.5% |
| Current portion of amounts payable after more than one year | 42 | €5,049 | €4,943 | -€106 | -2.1% |
| Financial debts | 43 | - | €12,262 | +€12,262 | |
| Credit institutions | 430/8 | - | €12,262 | +€12,262 | |
| Trade debts | 44 | €3,510 | €16,218 | +€12,708 | +362.1% |
| Suppliers | 440/4 | €3,510 | €16,218 | +€12,708 | +362.1% |
| Advances received on contracts in progress | 46 | €17,160 | - | -€17,160 | |
| Taxes, remuneration and social security | 45 | €14,682 | €7,985 | -€6,697 | -45.6% |
| Taxes | 450/3 | €14,682 | €7,985 | -€6,697 | -45.6% |
| Non-recurring operating income | 76A | €1,152 | €2,500 | +€1,348 | +117.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,856 | €5,563 | +€3,707 | +199.7% |
| Other operating charges | 640/8 | €652 | €59 | -€592 | -90.9% |
| Non-recurring operating charges | 66A | €183 | - | -€183 | |
| Gross operating margin | 9900 | €18,138 | €13,321 | -€4,817 | -26.6% |
| Operating profit (loss) | 9901 | €15,447 | €7,699 | -€7,748 | -50.2% |
| Financial income | 75/76B | €2,213 | €2,511 | +€298 | +13.5% |
| Recurring financial income | 75 | €2,213 | €2,511 | +€298 | +13.5% |
| Financial charges | 65/66B | €3,363 | €4,326 | +€963 | +28.6% |
| Recurring financial charges | 65 | €3,363 | €4,326 | +€963 | +28.6% |
| Profit (loss) for the period before taxes | 9903 | €14,297 | €5,884 | -€8,413 | -58.8% |
| Income taxes | 67/77 | €3,711 | €2,142 | -€1,570 | -42.3% |
| Profit (loss) for the period | 9904 | €10,586 | €3,743 | -€6,843 | -64.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,586 | €3,743 | -€6,843 | -64.6% |
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.