DP 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.
DP CONSTRUCT
Largest movements
- Cash -€3,182
down €3,182 (-37.5%), from €8,487 to €5,305
mainly Investment in fixed assets (net) (-€2,703) and Receivables within one year (-€2,310)
- Receivables within one year +€2,310
up €2,310 (+22.8%), from €10,127 to €12,437
of which Trade receivables: +€2,205
- Tangible fixed assets +€993
up €993 (+37.6%), from €2,638 to €3,630
of which Furniture and vehicles: +€1,826
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€8,865
down €8,865 (-83.5%), from €10,613 to €1,748
- Depreciation +€713
up €713 (+71.6%), from €997 to €1,710
- Staff costs -€648
no longer reported in 2025 (was €648)
- Financial charges -€542
down €542 (-87.5%), from €619 to €77
- Financial income -€282
no longer reported in 2025 (was €282)
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 | €23,472 | €23,592 | +€120 | +0.5% |
| Fixed assets | 21/28 | €4,858 | €5,850 | +€993 | +20.4% |
| Tangible fixed assets | 22/27 | €2,638 | €3,630 | +€993 | +37.6% |
| Plant, machinery and equipment | 23 | €2,293 | €1,460 | -€833 | -36.3% |
| Furniture and vehicles | 24 | €345 | €2,171 | +€1,826 | +529.8% |
| Financial fixed assets | 28 | €2,220 | €2,220 | = | 0.0% |
| Current assets | 29/58 | €18,615 | €17,742 | -€873 | -4.7% |
| Amounts receivable within one year | 40/41 | €10,127 | €12,437 | +€2,310 | +22.8% |
| Trade receivables | 40 | €8,516 | €10,721 | +€2,205 | +25.9% |
| Other amounts receivable | 41 | €1,611 | €1,716 | +€104 | +6.5% |
| Cash at bank and in hand | 54/58 | €8,487 | €5,305 | -€3,182 | -37.5% |
| Total equity and liabilities | 10/49 | €23,472 | €23,592 | +€120 | +0.5% |
| Equity | 10/15 | €23,360 | €23,320 | -€39 | -0.2% |
| Reserves | 13 | €23,360 | €23,320 | -€39 | -0.2% |
| Distributable reserves | 133 | €23,360 | €23,320 | -€39 | -0.2% |
| Amounts payable | 17/49 | €113 | €272 | +€159 | +141.5% |
| Amounts payable within one year | 42/48 | €113 | €272 | +€159 | +141.5% |
| Taxes, remuneration and social security | 45 | €113 | €226 | +€113 | +100.6% |
| Taxes | 450/3 | €113 | €226 | +€113 | +100.6% |
| Other amounts payable | 47/48 | - | €46 | +€46 | |
| Remuneration, social security and pensions | 62 | €648 | - | -€648 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €997 | €1,710 | +€713 | +71.6% |
| Gross operating margin | 9900 | €10,613 | €1,748 | -€8,865 | -83.5% |
| Operating profit (loss) | 9901 | €8,968 | €38 | -€8,930 | -99.6% |
| Financial income | 75/76B | €282 | - | -€282 | |
| Recurring financial income | 75 | €282 | - | -€282 | |
| Financial charges | 65/66B | €619 | €77 | -€542 | -87.5% |
| Recurring financial charges | 65 | €619 | €77 | -€542 | -87.5% |
| Profit (loss) for the period before taxes | 9903 | €8,631 | -€39 | -€8,671 | |
| Profit (loss) for the period | 9904 | €8,631 | -€39 | -€8,671 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,631 | -€39 | -€8,671 |
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 2 October 2026 via checked.be.