DR-CONSTRUCT: what changed
Two fiscal 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 +€149,625
up €149,625 (+692.6%), from €21,603 to €171,228
of which Other amounts receivable: +€125,867
- Cash -€17,378
down €17,378 (-61.4%), from €28,291 to €10,913
mainly Receivables within one year (-€149,625) and Investment in fixed assets (net) (-€15,338)
- Tangible fixed assets +€3,444
up €3,444 (+14.1%), from €24,441 to €27,885
of which Plant, machinery and equipment: +€13,705
- Trade debts +€68,152
up €68,152 (+328.4%), from €20,750 to €88,902
- Profit (loss) carried forward +€50,347
up €50,347 (+141.3%), from €35,623 to €85,970
- Tax, wage and social debts +€10,965
up €10,965 (+80.7%), from €13,589 to €24,554
of which Taxes: +€12,965
- Advances received +€10,600
new in 2025: €10,600
- Accrued charges and deferred income -€4,455
no longer reported in 2025 (was €4,455)
- Gross operating margin +€42,654
up €42,654 (+101.0%), from €42,234 to €84,888
- Taxes +€9,506
up €9,506 (+121.3%), from €7,839 to €17,345
- Write-downs +€4,019
new in 2025: €4,019
- Depreciation +€3,863
up €3,863 (+48.1%), from €8,031 to €11,894
- Other operating charges +€3,049
new in 2025: €3,049
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 | €74,417 | €210,026 | +€135,609 | +182.2% |
| Fixed assets | 21/28 | €24,441 | €27,885 | +€3,444 | +14.1% |
| Tangible fixed assets | 22/27 | €24,441 | €27,885 | +€3,444 | +14.1% |
| Plant, machinery and equipment | 23 | €2,071 | €15,776 | +€13,705 | +661.8% |
| Furniture and vehicles | 24 | €22,370 | €12,109 | -€10,261 | -45.9% |
| Current assets | 29/58 | €49,976 | €182,141 | +€132,165 | +264.5% |
| Amounts receivable within one year | 40/41 | €21,603 | €171,228 | +€149,625 | +692.6% |
| Trade receivables | 40 | €12,535 | €36,294 | +€23,759 | +189.5% |
| Other amounts receivable | 41 | €9,068 | €134,935 | +€125,867 | +1388.0% |
| Cash at bank and in hand | 54/58 | €28,291 | €10,913 | -€17,378 | -61.4% |
| Deferred charges and accrued income | 490/1 | €82 | - | -€82 | |
| Total equity and liabilities | 10/49 | €74,417 | €210,026 | +€135,609 | +182.2% |
| Equity | 10/15 | €35,623 | €85,970 | +€50,347 | +141.3% |
| Profit (loss) carried forward | 14 | €35,623 | €85,970 | +€50,347 | +141.3% |
| Amounts payable | 17/49 | €38,794 | €124,056 | +€85,262 | +219.8% |
| Amounts payable within one year | 42/48 | €34,339 | €124,056 | +€89,717 | +261.3% |
| Trade debts | 44 | €20,750 | €88,902 | +€68,152 | +328.4% |
| Suppliers | 440/4 | €20,750 | €88,902 | +€68,152 | +328.4% |
| Advances received on contracts in progress | 46 | - | €10,600 | +€10,600 | |
| Taxes, remuneration and social security | 45 | €13,589 | €24,554 | +€10,965 | +80.7% |
| Taxes | 450/3 | €11,589 | €24,554 | +€12,965 | +111.9% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Accrued charges and deferred income | 492/3 | €4,455 | - | -€4,455 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,031 | €11,894 | +€3,863 | +48.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,019 | +€4,019 | |
| Other operating charges | 640/8 | - | €3,049 | +€3,049 | |
| Gross operating margin | 9900 | €42,234 | €84,888 | +€42,654 | +101.0% |
| Operating profit (loss) | 9901 | €34,203 | €65,926 | +€31,723 | +92.7% |
| Financial income | 75/76B | - | €2,181 | +€2,181 | |
| Recurring financial income | 75 | - | €2,181 | +€2,181 | |
| Financial charges | 65/66B | - | €415 | +€415 | |
| Recurring financial charges | 65 | - | €415 | +€415 | |
| Profit (loss) for the period before taxes | 9903 | €34,203 | €67,692 | +€33,489 | +97.9% |
| Income taxes | 67/77 | €7,839 | €17,345 | +€9,506 | +121.3% |
| Profit (loss) for the period | 9904 | €26,364 | €50,347 | +€23,983 | +91.0% |
| Profit (loss) for the period to be appropriated | 9905 | €26,364 | €50,347 | +€23,983 | +91.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.