DRO 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.
DRO CONSTRUCT
Largest movements
- Cash +€34,869
up €34,869 (+198.4%), from €17,574 to €52,443
mainly Net result for the year (+€90,022) and Receivables within one year (+€28,717)
- Receivables within one year -€28,717
down €28,717 (-92.8%), from €30,943 to €2,226
of which Trade receivables: -€28,644
- Tangible fixed assets -€5,989
down €5,989 (-43.7%), from €13,718 to €7,729
of which Furniture and vehicles: -€5,799
- Deferred charges and accrued income -€1,441
down €1,441 (-99.4%), from €1,449 to €9
- Current portion of long-term debt -€9,307
no longer reported in 2025 (was €9,307)
- Tax, wage and social debts +€5,106
up €5,106 (+30.5%), from €16,747 to €21,852
- Profit (loss) carried forward +€4,272
up €4,272 (+125.7%), from €3,400 to €7,672
- Other debts -€2,365
down €2,365 (-7.6%), from €31,214 to €28,849
- Trade debts +€1,001
up €1,001 (+6021.1%), from €17 to €1,017
- Gross operating margin +€12,890
up €12,890 (+11.5%), from €111,831 to €124,721
- Depreciation +€3,778
up €3,778 (+235.7%), from €1,603 to €5,381
- Taxes +€2,256
up €2,256 (+9.7%), from €23,148 to €25,403
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 | €63,684 | €62,406 | -€1,278 | -2.0% |
| Fixed assets | 21/28 | €13,718 | €7,729 | -€5,989 | -43.7% |
| Tangible fixed assets | 22/27 | €13,718 | €7,729 | -€5,989 | -43.7% |
| Plant, machinery and equipment | 23 | €1,773 | €1,583 | -€190 | -10.7% |
| Furniture and vehicles | 24 | €8,168 | €2,369 | -€5,799 | -71.0% |
| Other tangible fixed assets | 26 | €3,777 | €3,777 | = | 0.0% |
| Current assets | 29/58 | €49,966 | €54,677 | +€4,711 | +9.4% |
| Amounts receivable within one year | 40/41 | €30,943 | €2,226 | -€28,717 | -92.8% |
| Trade receivables | 40 | €30,590 | €1,947 | -€28,644 | -93.6% |
| Other amounts receivable | 41 | €352 | €279 | -€73 | -20.8% |
| Cash at bank and in hand | 54/58 | €17,574 | €52,443 | +€34,869 | +198.4% |
| Deferred charges and accrued income | 490/1 | €1,449 | €9 | -€1,441 | -99.4% |
| Total equity and liabilities | 10/49 | €63,684 | €62,406 | -€1,278 | -2.0% |
| Equity | 10/15 | €6,400 | €10,672 | +€4,272 | +66.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,400 | €7,672 | +€4,272 | +125.7% |
| Amounts payable | 17/49 | €57,284 | €51,734 | -€5,550 | -9.7% |
| Amounts payable within one year | 42/48 | €57,284 | €51,719 | -€5,565 | -9.7% |
| Current portion of amounts payable after more than one year | 42 | €9,307 | - | -€9,307 | |
| Trade debts | 44 | €17 | €1,017 | +€1,001 | +6021.1% |
| Suppliers | 440/4 | €17 | €1,017 | +€1,001 | +6021.1% |
| Taxes, remuneration and social security | 45 | €16,747 | €21,852 | +€5,106 | +30.5% |
| Taxes | 450/3 | €16,747 | €21,852 | +€5,106 | +30.5% |
| Other amounts payable | 47/48 | €31,214 | €28,849 | -€2,365 | -7.6% |
| Accrued charges and deferred income | 492/3 | - | €15 | +€15 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,603 | €5,381 | +€3,778 | +235.7% |
| Other operating charges | 640/8 | €647 | €193 | -€453 | -70.1% |
| Gross operating margin | 9900 | €111,831 | €124,721 | +€12,890 | +11.5% |
| Operating profit (loss) | 9901 | €109,582 | €119,147 | +€9,565 | +8.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €4,276 | €3,721 | -€555 | -13.0% |
| Recurring financial charges | 65 | €4,276 | €3,721 | -€555 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | €105,306 | €115,426 | +€10,120 | +9.6% |
| Income taxes | 67/77 | €23,148 | €25,403 | +€2,256 | +9.7% |
| Profit (loss) for the period | 9904 | €82,158 | €90,022 | +€7,864 | +9.6% |
| Profit (loss) for the period to be appropriated | 9905 | €82,158 | €90,022 | +€7,864 | +9.6% |
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 2 October 2026 via checked.be.