DRG SAM CONSTRUCT SPRL: 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.
DRG SAM CONSTRUCT SPRL
Largest movements
- Receivables within one year -€600,592
down €600,592 (-63.1%), from €952,350 to €351,758
of which Trade receivables: -€548,059
- Tangible fixed assets +€107,845
up €107,845 (+43.1%), from €250,174 to €358,019
of which Furniture and vehicles: +€70,105
- Cash +€72,458
up €72,458 (+170%), from €42,627 to €115,085
mainly Receivables within one year (+€600,592) and Net result for the year (+€62,995)
- Trade debts -€528,870
down €528,870 (-64.1%), from €825,376 to €296,506
- Other debts +€38,864
up €38,864 (+550%), from €7,067 to €45,931
- Profit (loss) carried forward +€27,701
up €27,701 (+11.4%), from €242,684 to €270,385
- Tax, wage and social debts +€17,400
up €17,400 (+26.2%), from €66,489 to €83,889
of which Remuneration and social security: +€10,307
- Turnover -€1.8m
no longer reported in 2024 (was €1.8m)
- Purchases and services -€1.6m
no longer reported in 2024 (was €1.6m)
- Gross operating margin -€36,267
down €36,267 (-20.2%), from €179,474 to €143,207
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,270,596 | €845,680 | -€424,916 | -33.4% |
| Fixed assets | 21/28 | €250,174 | €358,019 | +€107,845 | +43.1% |
| Tangible fixed assets | 22/27 | €250,174 | €358,019 | +€107,845 | +43.1% |
| Land and buildings | 22 | €202,476 | €202,511 | +€35 | 0.0% |
| Plant, machinery and equipment | 23 | €11,359 | €6,587 | -€4,772 | -42.0% |
| Furniture and vehicles | 24 | €36,339 | €106,444 | +€70,105 | +193% |
| Leasing and similar rights | 25 | - | €42,477 | +€42,477 | |
| Current assets | 29/58 | €1,020,422 | €487,661 | -€532,761 | -52.2% |
| Amounts receivable within one year | 40/41 | €952,350 | €351,758 | -€600,592 | -63.1% |
| Trade receivables | 40 | €899,185 | €351,126 | -€548,059 | -61.0% |
| Other amounts receivable | 41 | €53,165 | €632 | -€52,533 | -98.8% |
| Cash at bank and in hand | 54/58 | €42,627 | €115,085 | +€72,458 | +170% |
| Deferred charges and accrued income | 490/1 | €25,445 | €20,818 | -€4,627 | -18.2% |
| Total equity and liabilities | 10/49 | €1,270,596 | €845,680 | -€424,916 | -33.4% |
| Equity | 10/15 | €263,144 | €290,845 | +€27,701 | +10.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| 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 | = | 0.0% |
| Profit (loss) carried forward | 14 | €242,684 | €270,385 | +€27,701 | +11.4% |
| Amounts payable | 17/49 | €1,007,452 | €554,835 | -€452,617 | -44.9% |
| Amounts payable after more than one year | 17 | €93,165 | €98,416 | +€5,251 | +5.6% |
| Financial debts | 170/4 | €93,165 | €98,416 | +€5,251 | +5.6% |
| Amounts payable within one year | 42/48 | €914,287 | €453,274 | -€461,013 | -50.4% |
| Current portion of amounts payable after more than one year | 42 | €15,355 | €25,019 | +€9,664 | +62.9% |
| Financial debts | 43 | - | €1,929 | +€1,929 | |
| Credit institutions | 430/8 | - | €1,929 | +€1,929 | |
| Trade debts | 44 | €825,376 | €296,506 | -€528,870 | -64.1% |
| Suppliers | 440/4 | €825,376 | €296,506 | -€528,870 | -64.1% |
| Taxes, remuneration and social security | 45 | €66,489 | €83,889 | +€17,400 | +26.2% |
| Taxes | 450/3 | €66,489 | €73,582 | +€7,093 | +10.7% |
| Remuneration and social security | 454/9 | - | €10,307 | +€10,307 | |
| Other amounts payable | 47/48 | €7,067 | €45,931 | +€38,864 | +550% |
| Accrued charges and deferred income | 492/3 | - | €3,145 | +€3,145 | |
| Turnover | 70 | €1,756,656 | - | -€1.8m | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,577,182 | - | -€1.6m | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,607 | €46,795 | -€812 | -1.7% |
| Other operating charges | 640/8 | €1,233 | €617 | -€616 | -50.0% |
| Gross operating margin | 9900 | €179,474 | €143,207 | -€36,267 | -20.2% |
| Operating profit (loss) | 9901 | €130,634 | €95,795 | -€34,839 | -26.7% |
| Financial income | 75/76B | €3,009 | €16 | -€2,993 | -99.5% |
| Recurring financial income | 75 | €3,009 | €16 | -€2,993 | -99.5% |
| Financial charges | 65/66B | €7,885 | €6,415 | -€1,470 | -18.6% |
| Recurring financial charges | 65 | €7,885 | €6,415 | -€1,470 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | €125,758 | €89,396 | -€36,362 | -28.9% |
| Income taxes | 67/77 | €33,466 | €26,401 | -€7,065 | -21.1% |
| Profit (loss) for the period | 9904 | €92,292 | €62,995 | -€29,297 | -31.7% |
| Profit (loss) for the period to be appropriated | 9905 | €92,292 | €62,995 | -€29,297 | -31.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.