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
- Tangible fixed assets -€47,415
down €47,415 (-20.9%), from €226,950 to €179,536
- Receivables within one year +€14,401
up €14,401 (+52.5%), from €27,448 to €41,849
of which Other amounts receivable: +€35,493
- Other debts -€48,928
down €48,928 (-18.4%), from €266,349 to €217,421
- Debts after one year -€40,656
down €40,656 (-81.3%), from €50,033 to €9,376
- Tax, wage and social debts +€30,875
up €30,875 (+2,058%), from €1,500 to €32,375
- Profit (loss) carried forward +€22,983
up €22,983 (+24.2%), from -€94,988 to -€72,005
- Gross operating margin +€82,764
up €82,764 (+253%), from €32,704 to €115,468
- Depreciation -€28,879
down €28,879 (-25.4%), from €113,595 to €84,716
- Financial charges -€2,853
down €2,853 (-42.1%), from €6,780 to €3,927
- Other operating charges -€2,780
down €2,780 (-43.6%), from €6,372 to €3,592
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.
Derived cash bridge
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 | €286,670 | €253,787 | -€32,883 | -11.5% |
| Fixed assets | 21/28 | €227,035 | €179,564 | -€47,471 | -20.9% |
| Intangible fixed assets | 21 | €84 | €28 | -€56 | -66.7% |
| Tangible fixed assets | 22/27 | €226,950 | €179,536 | -€47,415 | -20.9% |
| Plant, machinery and equipment | 23 | €20,874 | €11,114 | -€9,760 | -46.8% |
| Furniture and vehicles | 24 | €132,271 | €116,518 | -€15,752 | -11.9% |
| Leasing and similar rights | 25 | €73,806 | €51,904 | -€21,902 | -29.7% |
| Current assets | 29/58 | €59,635 | €74,223 | +€14,587 | +24.5% |
| Stocks and contracts in progress | 3 | €32,158 | €32,158 | = | 0.0% |
| Contracts in progress | 37 | €32,158 | €32,158 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €27,448 | €41,849 | +€14,401 | +52.5% |
| Trade receivables | 40 | €21,093 | - | -€21,093 | |
| Other amounts receivable | 41 | €6,356 | €41,849 | +€35,493 | +558% |
| Cash at bank and in hand | 54/58 | €29 | €216 | +€187 | +649% |
| Total equity and liabilities | 10/49 | €286,670 | €253,787 | -€32,883 | -11.5% |
| Equity | 10/15 | -€94,888 | -€71,905 | +€22,983 | +24.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€94,988 | -€72,005 | +€22,983 | +24.2% |
| Amounts payable | 17/49 | €381,558 | €325,692 | -€55,866 | -14.6% |
| Amounts payable after more than one year | 17 | €50,033 | €9,376 | -€40,656 | -81.3% |
| Financial debts | 170/4 | €50,033 | €9,376 | -€40,656 | -81.3% |
| Amounts payable within one year | 42/48 | €299,995 | €284,785 | -€15,210 | -5.1% |
| Current portion of amounts payable after more than one year | 42 | €18,452 | €18,452 | = | 0.0% |
| Trade debts | 44 | €13,694 | €16,537 | +€2,843 | +20.8% |
| Suppliers | 440/4 | €13,694 | €16,537 | +€2,843 | +20.8% |
| Taxes, remuneration and social security | 45 | €1,500 | €32,375 | +€30,875 | +2,058% |
| Taxes | 450/3 | €1,500 | €32,375 | +€30,875 | +2,058% |
| Other amounts payable | 47/48 | €266,349 | €217,421 | -€48,928 | -18.4% |
| Accrued charges and deferred income | 492/3 | €31,530 | €31,530 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €180 | - | -€180 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €113,595 | €84,716 | -€28,879 | -25.4% |
| Other operating charges | 640/8 | €6,372 | €3,592 | -€2,780 | -43.6% |
| Non-recurring operating charges | 66A | €765 | €250 | -€515 | -67.3% |
| Gross operating margin | 9900 | €32,704 | €115,468 | +€82,764 | +253% |
| Operating profit (loss) | 9901 | -€88,208 | €26,910 | +€115,118 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €6,780 | €3,927 | -€2,853 | -42.1% |
| Recurring financial charges | 65 | €6,780 | €3,927 | -€2,853 | -42.1% |
| Profit (loss) for the period before taxes | 9903 | -€94,988 | €22,983 | +€117,971 | |
| Profit (loss) for the period | 9904 | -€94,988 | €22,983 | +€117,971 | |
| Profit (loss) for the period to be appropriated | 9905 | -€94,988 | €22,983 | +€117,971 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.