DPL CONSTRUCTION: 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.
DPL CONSTRUCTION
Largest movements
- Receivables within one year +€12,368
up €12,368 (+121%), from €10,262 to €22,630
of which Trade receivables: +€8,871
- Cash +€10,093
up €10,093 (+185%), from €5,453 to €15,545
mainly Trade debts (+€28,668) and Net result for the year (+€3,820)
- Tangible fixed assets +€5,366
new in 2025: €5,366
of which Plant, machinery and equipment: +€5,094
- Stocks and contracts +€4,782
new in 2025: €4,782
- Trade debts +€28,668
up €28,668 (+209%), from €13,719 to €42,387
- Profit (loss) carried forward +€3,820
up €3,820, from -€3,392 to €428
- Turnover +€176,737
up €176,737 (+1,414%), from €12,500 to €189,237
- Purchases and services +€172,526
up €172,526 (+1,121%), from €15,393 to €187,920
- Gross operating margin +€8,992
up €8,992, from -€2,893 to €6,099
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 | €15,714 | €48,323 | +€32,609 | +208% |
| Fixed assets | 21/28 | - | €5,366 | +€5,366 | |
| Tangible fixed assets | 22/27 | - | €5,366 | +€5,366 | |
| Plant, machinery and equipment | 23 | - | €5,094 | +€5,094 | |
| Furniture and vehicles | 24 | - | €272 | +€272 | |
| Current assets | 29/58 | €15,714 | €42,957 | +€27,243 | +173% |
| Stocks and contracts in progress | 3 | - | €4,782 | +€4,782 | |
| Contracts in progress | 37 | - | €4,782 | +€4,782 | |
| Amounts receivable within one year | 40/41 | €10,262 | €22,630 | +€12,368 | +121% |
| Trade receivables | 40 | €9,275 | €18,146 | +€8,871 | +95.6% |
| Other amounts receivable | 41 | €987 | €4,484 | +€3,497 | +354% |
| Cash at bank and in hand | 54/58 | €5,453 | €15,545 | +€10,093 | +185% |
| Total equity and liabilities | 10/49 | €15,714 | €48,323 | +€32,609 | +208% |
| Equity | 10/15 | €1,608 | €5,428 | +€3,820 | +238% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,392 | €428 | +€3,820 | |
| Amounts payable | 17/49 | €14,106 | €42,895 | +€28,789 | +204% |
| Amounts payable within one year | 42/48 | €13,719 | €42,895 | +€29,176 | +213% |
| Trade debts | 44 | €13,719 | €42,387 | +€28,668 | +209% |
| Suppliers | 440/4 | €13,719 | €42,387 | +€28,668 | +209% |
| Taxes, remuneration and social security | 45 | €0 | €91 | +€91 | |
| Taxes | 450/3 | - | €91 | +€91 | |
| Other amounts payable | 47/48 | - | €417 | +€417 | |
| Accrued charges and deferred income | 492/3 | €387 | €0 | -€387 | -100% |
| Turnover | 70 | €12,500 | €189,237 | +€176,737 | +1,414% |
| Goods, raw materials, services and sundry goods | 60/61 | €15,393 | €187,920 | +€172,526 | +1,121% |
| Remuneration, social security and pensions | 62 | €489 | €1,753 | +€1,264 | +258% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €342 | +€342 | |
| Gross operating margin | 9900 | -€2,893 | €6,099 | +€8,992 | |
| Operating profit (loss) | 9901 | -€3,383 | €4,004 | +€7,387 | |
| Financial charges | 65/66B | €9 | €92 | +€83 | +925% |
| Recurring financial charges | 65 | €9 | €92 | +€83 | +925% |
| Profit (loss) for the period before taxes | 9903 | -€3,392 | €3,911 | +€7,303 | |
| Income taxes | 67/77 | - | €91 | +€91 | |
| Profit (loss) for the period | 9904 | -€3,392 | €3,820 | +€7,212 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,392 | €3,820 | +€7,212 |
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 19 October 2026 via checked.be.