DP-Terrassement: 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-Terrassement
Largest movements
- Receivables within one year +€9,222
up €9,222 (+2,564%), from €360 to €9,582
of which Trade receivables: +€9,582
- Stocks and contracts -€5,420
no longer reported in 2024 (was €5,420)
- Intangible fixed assets -€3,099
no longer reported in 2024 (was €3,099)
- Profit (loss) carried forward +€397,578
up €397,578 (+86.6%), from -€458,880 to -€61,303
- Debts after one year -€317,150
no longer reported in 2024 (was €317,150)
of which Other amounts payable: -€229,819
- Other debts -€61,824
no longer reported in 2024 (was €61,824)
- Short-term financial debts -€15,738
no longer reported in 2024 (was €15,738)
- Current portion of long-term debt -€4,375
no longer reported in 2024 (was €4,375)
- Gross operating margin +€403,904
up €403,904, from -€244 to €403,661
- Turnover +€13,082
new in 2024: €13,082
- Purchases and services +€5,420
up €5,420 (+2,225%), from €244 to €5,664
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.
Derived cash bridge
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 | €8,879 | €9,582 | +€703 | +7.9% |
| Fixed assets | 21/28 | €3,099 | - | -€3,099 | |
| Intangible fixed assets | 21 | €3,099 | - | -€3,099 | |
| Current assets | 29/58 | €5,780 | €9,582 | +€3,802 | +65.8% |
| Stocks and contracts in progress | 3 | €5,420 | - | -€5,420 | |
| Stocks | 30/36 | €5,420 | - | -€5,420 | |
| Amounts receivable within one year | 40/41 | €360 | €9,582 | +€9,222 | +2,564% |
| Trade receivables | 40 | - | €9,582 | +€9,582 | |
| Other amounts receivable | 41 | €360 | - | -€360 | |
| Cash at bank and in hand | 54/58 | €1 | - | -€1 | |
| Total equity and liabilities | 10/49 | €8,879 | €9,582 | +€703 | +7.9% |
| Equity | 10/15 | -€390,208 | €7,370 | +€397,578 | |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,672 | €6,672 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Legal reserve | 130 | €3,099 | €3,099 | = | 0.0% |
| Distributable reserves | 133 | €3,574 | €3,574 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€458,880 | -€61,303 | +€397,578 | +86.6% |
| Amounts payable | 17/49 | €399,086 | €2,212 | -€396,874 | -99.4% |
| Amounts payable after more than one year | 17 | €317,150 | - | -€317,150 | |
| Financial debts | 170/4 | €87,331 | - | -€87,331 | |
| Other amounts payable | 178/9 | €229,819 | - | -€229,819 | |
| Amounts payable within one year | 42/48 | €81,937 | €2,212 | -€79,725 | -97.3% |
| Current portion of amounts payable after more than one year | 42 | €4,375 | - | -€4,375 | |
| Financial debts | 43 | €15,738 | - | -€15,738 | |
| Credit institutions | 430/8 | €15,738 | - | -€15,738 | |
| Taxes, remuneration and social security | 45 | - | €2,212 | +€2,212 | |
| Taxes | 450/3 | - | €2,212 | +€2,212 | |
| Other amounts payable | 47/48 | €61,824 | - | -€61,824 | |
| Turnover | 70 | - | €13,082 | +€13,082 | |
| Non-recurring operating income | 76A | - | €396,242 | +€396,242 | |
| Goods, raw materials, services and sundry goods | 60/61 | €244 | €5,664 | +€5,420 | +2,225% |
| Other operating charges | 640/8 | €384 | €384 | = | 0.0% |
| Non-recurring operating charges | 66A | - | €3,099 | +€3,099 | |
| Gross operating margin | 9900 | -€244 | €403,661 | +€403,904 | |
| Operating profit (loss) | 9901 | -€628 | €400,178 | +€400,806 | |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €4,561 | €763 | -€3,797 | -83.3% |
| Recurring financial charges | 65 | €4,561 | €763 | -€3,797 | -83.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,187 | €399,414 | +€404,601 | |
| Income taxes | 67/77 | €1 | €1,837 | +€1,836 | +286,889% |
| Profit (loss) for the period | 9904 | -€5,187 | €397,578 | +€402,765 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,187 | €397,578 | +€402,765 |
Source: filed annual accounts (NBB), financial 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 November 2026 via checked.be.