DR-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.
DR-CONSTRUCT
Largest movements
- Receivables within one year +€21,530
up €21,530 (+21.1%), from €102,182 to €123,712
of which Other amounts receivable: +€23,345
- Tangible fixed assets -€13,520
down €13,520 (-36.1%), from €37,472 to €23,952
of which Furniture and vehicles: -€15,605
- Reserves +€17,602
up €17,602 (+22.9%), from €76,936 to €94,538
of which Distributable reserves: +€19,462
- Tax, wage and social debts -€12,684
down €12,684 (-44.4%), from €28,599 to €15,915
- Current portion of long-term debt -€11,887
down €11,887 (-100%), from €11,887 to €0
- Trade debts +€11,505
up €11,505 (+243%), from €4,743 to €16,247
- Short-term financial debts +€3,397
up €3,397 (+158%), from €2,152 to €5,549
- Gross operating margin -€15,833
down €15,833 (-27.5%), from €57,628 to €41,794
- Taxes -€11,471
down €11,471 (-56.4%), from €20,328 to €8,857
- Other operating charges -€1,452
down €1,452 (-68.8%), from €2,112 to €660
- Depreciation +€1,407
up €1,407 (+8.3%), from €17,003 to €18,410
- Financial income +€1,319
up €1,319 (+36.1%), from €3,650 to €4,969
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 | €142,916 | €150,849 | +€7,933 | +5.6% |
| Fixed assets | 21/28 | €40,367 | €26,847 | -€13,520 | -33.5% |
| Tangible fixed assets | 22/27 | €37,472 | €23,952 | -€13,520 | -36.1% |
| Plant, machinery and equipment | 23 | €4,492 | €6,578 | +€2,086 | +46.4% |
| Furniture and vehicles | 24 | €32,980 | €17,375 | -€15,605 | -47.3% |
| Financial fixed assets | 28 | €2,895 | €2,895 | = | 0.0% |
| Current assets | 29/58 | €102,550 | €124,002 | +€21,452 | +20.9% |
| Amounts receivable within one year | 40/41 | €102,182 | €123,712 | +€21,530 | +21.1% |
| Trade receivables | 40 | €19,553 | €17,738 | -€1,815 | -9.3% |
| Other amounts receivable | 41 | €82,630 | €105,974 | +€23,345 | +28.3% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €368 | €290 | -€77 | -21.0% |
| Total equity and liabilities | 10/49 | €142,916 | €150,849 | +€7,933 | +5.6% |
| Equity | 10/15 | €95,536 | €113,138 | +€17,602 | +18.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €76,936 | €94,538 | +€17,602 | +22.9% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €75,076 | €94,538 | +€19,462 | +25.9% |
| Amounts payable | 17/49 | €47,381 | €37,712 | -€9,669 | -20.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €47,381 | €37,712 | -€9,669 | -20.4% |
| Current portion of amounts payable after more than one year | 42 | €11,887 | €0 | -€11,887 | -100% |
| Financial debts | 43 | €2,152 | €5,549 | +€3,397 | +158% |
| Credit institutions | 430/8 | €2,152 | €5,549 | +€3,397 | +158% |
| Trade debts | 44 | €4,743 | €16,247 | +€11,505 | +243% |
| Suppliers | 440/4 | €4,743 | €16,247 | +€11,505 | +243% |
| Taxes, remuneration and social security | 45 | €28,599 | €15,915 | -€12,684 | -44.4% |
| Taxes | 450/3 | €28,599 | €15,915 | -€12,684 | -44.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,003 | €18,410 | +€1,407 | +8.3% |
| Other operating charges | 640/8 | €2,112 | €660 | -€1,452 | -68.8% |
| Gross operating margin | 9900 | €57,628 | €41,794 | -€15,833 | -27.5% |
| Operating profit (loss) | 9901 | €38,513 | €22,725 | -€15,788 | -41.0% |
| Financial income | 75/76B | €3,650 | €4,969 | +€1,319 | +36.1% |
| Recurring financial income | 75 | €3,650 | €4,969 | +€1,319 | +36.1% |
| Financial charges | 65/66B | €2,182 | €1,236 | -€947 | -43.4% |
| Recurring financial charges | 65 | €2,182 | €1,236 | -€947 | -43.4% |
| Profit (loss) for the period before taxes | 9903 | €39,981 | €26,458 | -€13,523 | -33.8% |
| Income taxes | 67/77 | €20,328 | €8,857 | -€11,471 | -56.4% |
| Profit (loss) for the period | 9904 | €19,654 | €17,602 | -€2,052 | -10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,654 | €17,602 | -€2,052 | -10.4% |
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 26 October 2026 via checked.be.