DR BUILDING: 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.
DR BUILDING
Largest movements
- Cash +€27,738
up €27,738 (+112.9%), from €24,559 to €52,297
mainly Receivables within one year (+€19,476) and Stocks and contracts (+€17,700)
- Receivables within one year -€19,476
down €19,476 (-50.1%), from €38,869 to €19,393
of which Trade receivables: -€15,919
- Stocks and contracts -€17,700
down €17,700 (-59.0%), from €30,000 to €12,300
- Tangible fixed assets +€5,901
up €5,901 (+132.7%), from €4,446 to €10,347
of which Other tangible fixed assets: +€3,482
- Deferred charges and accrued income +€4,203
up €4,203 (+143.4%), from €2,931 to €7,134
- Other debts -€14,367
down €14,367 (-27.2%), from €52,828 to €38,461
- Profit (loss) carried forward +€10,519
up €10,519 (+33.6%), from €31,271 to €41,790
- Trade debts +€7,129
up €7,129 (+266.8%), from €2,672 to €9,801
- Tax, wage and social debts -€2,265
down €2,265 (-38.9%), from €5,819 to €3,554
of which Remuneration and social security: -€2,762
- Purchases and services +€363,523
new in 2025: €363,523
- Gross operating margin +€12,676
up €12,676 (+155.8%), from €8,135 to €20,811
- Financial income -€2,640
down €2,640 (-99.1%), from €2,665 to €25
- Taxes +€2,136
up €2,136 (+150.6%), from €1,418 to €3,554
- Depreciation -€412
down €412 (-9.5%), from €4,327 to €3,915
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 | €101,000 | €101,666 | +€666 | +0.7% |
| Fixed assets | 21/28 | €4,641 | €10,542 | +€5,901 | +127.1% |
| Tangible fixed assets | 22/27 | €4,446 | €10,347 | +€5,901 | +132.7% |
| Plant, machinery and equipment | 23 | €3,156 | €4,494 | +€1,338 | +42.4% |
| Furniture and vehicles | 24 | €1,290 | €2,371 | +€1,081 | +83.8% |
| Other tangible fixed assets | 26 | - | €3,482 | +€3,482 | |
| Financial fixed assets | 28 | €195 | €195 | = | 0.0% |
| Current assets | 29/58 | €96,359 | €91,124 | -€5,235 | -5.4% |
| Stocks and contracts in progress | 3 | €30,000 | €12,300 | -€17,700 | -59.0% |
| Contracts in progress | 37 | €30,000 | €12,300 | -€17,700 | -59.0% |
| Amounts receivable within one year | 40/41 | €38,869 | €19,393 | -€19,476 | -50.1% |
| Trade receivables | 40 | €32,758 | €16,839 | -€15,919 | -48.6% |
| Other amounts receivable | 41 | €6,111 | €2,554 | -€3,557 | -58.2% |
| Cash at bank and in hand | 54/58 | €24,559 | €52,297 | +€27,738 | +112.9% |
| Deferred charges and accrued income | 490/1 | €2,931 | €7,134 | +€4,203 | +143.4% |
| Total equity and liabilities | 10/49 | €101,000 | €101,666 | +€666 | +0.7% |
| Equity | 10/15 | €39,331 | €49,850 | +€10,519 | +26.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Other | 1319 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €31,271 | €41,790 | +€10,519 | +33.6% |
| Amounts payable | 17/49 | €61,669 | €51,816 | -€9,853 | -16.0% |
| Amounts payable within one year | 42/48 | €61,319 | €51,816 | -€9,503 | -15.5% |
| Trade debts | 44 | €2,672 | €9,801 | +€7,129 | +266.8% |
| Suppliers | 440/4 | €2,672 | €9,801 | +€7,129 | +266.8% |
| Taxes, remuneration and social security | 45 | €5,819 | €3,554 | -€2,265 | -38.9% |
| Taxes | 450/3 | €3,057 | €3,554 | +€497 | +16.3% |
| Remuneration and social security | 454/9 | €2,762 | - | -€2,762 | |
| Other amounts payable | 47/48 | €52,828 | €38,461 | -€14,367 | -27.2% |
| Accrued charges and deferred income | 492/3 | €350 | - | -€350 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €363,523 | +€363,523 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,327 | €3,915 | -€412 | -9.5% |
| Other operating charges | 640/8 | €2,159 | €2,345 | +€186 | +8.6% |
| Gross operating margin | 9900 | €8,135 | €20,811 | +€12,676 | +155.8% |
| Operating profit (loss) | 9901 | €1,649 | €14,551 | +€12,902 | +782.4% |
| Financial income | 75/76B | €2,665 | €25 | -€2,640 | -99.1% |
| Recurring financial income | 75 | €2,665 | €25 | -€2,640 | -99.1% |
| Financial charges | 65/66B | €515 | €503 | -€12 | -2.3% |
| Recurring financial charges | 65 | €515 | €503 | -€12 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | €3,799 | €14,073 | +€10,274 | +270.4% |
| Income taxes | 67/77 | €1,418 | €3,554 | +€2,136 | +150.6% |
| Profit (loss) for the period | 9904 | €2,381 | €10,519 | +€8,138 | +341.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,381 | €10,519 | +€8,138 | +341.8% |
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 12 October 2026 via checked.be.