DPA-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.
DPA-CONSTRUCT
Largest movements
- Stocks and contracts +€387,666
up €387,666 (+775%), from €50,000 to €437,666
- Cash -€39,567
down €39,567 (-83.3%), from €47,515 to €7,948
mainly Stocks and contracts (-€387,666) and Trade debts (-€8,023)
- Receivables within one year -€7,577
down €7,577 (-26.5%), from €28,600 to €21,023
of which Trade receivables: -€28,600
- Current portion of long-term debt +€338,000
new in 2025: €338,000
- Other debts +€22,095
up €22,095 (+51.9%), from €42,585 to €64,680
- Trade debts -€8,023
down €8,023 (-11.8%), from €68,028 to €60,005
- Tax, wage and social debts -€7,807
down €7,807 (-83.0%), from €9,411 to €1,604
- Gross operating margin -€19,833
down €19,833 (-64.3%), from €30,829 to €10,996
- Financial charges -€8,272
down €8,272 (-38.7%), from €21,387 to €13,115
- Taxes -€1,285
no longer reported in 2025 (was €1,285)
- Other operating charges -€1,150
down €1,150 (-37.5%), from €3,069 to €1,919
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 | €126,115 | €467,571 | +€341,456 | +271% |
| Fixed assets | 21/28 | - | €933 | +€933 | |
| Tangible fixed assets | 22/27 | - | €933 | +€933 | |
| Plant, machinery and equipment | 23 | - | €933 | +€933 | |
| Current assets | 29/58 | €126,115 | €466,637 | +€340,522 | +270% |
| Stocks and contracts in progress | 3 | €50,000 | €437,666 | +€387,666 | +775% |
| Stocks | 30/36 | €50,000 | €437,666 | +€387,666 | +775% |
| Amounts receivable within one year | 40/41 | €28,600 | €21,023 | -€7,577 | -26.5% |
| Trade receivables | 40 | €28,600 | - | -€28,600 | |
| Other amounts receivable | 41 | - | €21,023 | +€21,023 | |
| Cash at bank and in hand | 54/58 | €47,515 | €7,948 | -€39,567 | -83.3% |
| Total equity and liabilities | 10/49 | €126,115 | €467,571 | +€341,456 | +271% |
| Equity | 10/15 | €6,091 | €1,896 | -€4,195 | -68.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,091 | €896 | -€4,195 | -82.4% |
| Amounts payable | 17/49 | €120,024 | €465,675 | +€345,651 | +288% |
| Amounts payable within one year | 42/48 | €120,024 | €464,289 | +€344,265 | +287% |
| Current portion of amounts payable after more than one year | 42 | - | €338,000 | +€338,000 | |
| Trade debts | 44 | €68,028 | €60,005 | -€8,023 | -11.8% |
| Suppliers | 440/4 | €68,028 | €60,005 | -€8,023 | -11.8% |
| Taxes, remuneration and social security | 45 | €9,411 | €1,604 | -€7,807 | -83.0% |
| Taxes | 450/3 | €9,411 | €1,604 | -€7,807 | -83.0% |
| Other amounts payable | 47/48 | €42,585 | €64,680 | +€22,095 | +51.9% |
| Accrued charges and deferred income | 492/3 | - | €1,386 | +€1,386 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €233 | +€233 | |
| Other operating charges | 640/8 | €3,069 | €1,919 | -€1,150 | -37.5% |
| Gross operating margin | 9900 | €30,829 | €10,996 | -€19,833 | -64.3% |
| Operating profit (loss) | 9901 | €27,760 | €8,844 | -€18,916 | -68.1% |
| Financial income | 75/76B | €3 | €76 | +€73 | +2,444% |
| Recurring financial income | 75 | €3 | €76 | +€73 | +2,444% |
| Financial charges | 65/66B | €21,387 | €13,115 | -€8,272 | -38.7% |
| Recurring financial charges | 65 | €21,387 | €13,115 | -€8,272 | -38.7% |
| Profit (loss) for the period before taxes | 9903 | €6,376 | -€4,195 | -€10,571 | |
| Income taxes | 67/77 | €1,285 | - | -€1,285 | |
| Profit (loss) for the period | 9904 | €5,091 | -€4,195 | -€9,286 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,091 | -€4,195 | -€9,286 |
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 16 October 2026 via checked.be.