DS 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.
DS CONSTRUCT
Largest movements
- Cash -€22,544
down €22,544 (-12.7%), from €177,080 to €154,536
mainly Trade debts (-€35,427) and Net result for the year (-€4,081)
- Tangible fixed assets -€19,491
down €19,491 (-6.7%), from €291,509 to €272,018
of which Other tangible fixed assets: -€19,491
- Trade debts -€35,427
down €35,427 (-95.0%), from €37,297 to €1,869
- Depreciation +€3,535
up €3,535 (+19.3%), from €18,295 to €21,830
- Gross operating margin -€914
down €914 (-4.6%), from €19,788 to €18,874
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.
Cash bridge derived
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 | €906,451 | €865,978 | -€40,473 | -4.5% |
| Fixed assets | 21/28 | €471,509 | €452,018 | -€19,491 | -4.1% |
| Tangible fixed assets | 22/27 | €291,509 | €272,018 | -€19,491 | -6.7% |
| Land and buildings | 22 | €109,530 | €109,530 | = | 0.0% |
| Other tangible fixed assets | 26 | €181,979 | €162,488 | -€19,491 | -10.7% |
| Financial fixed assets | 28 | €180,000 | €180,000 | = | 0.0% |
| Current assets | 29/58 | €434,942 | €413,961 | -€20,982 | -4.8% |
| Amounts receivable within one year | 40/41 | €257,230 | €258,820 | +€1,591 | +0.6% |
| Trade receivables | 40 | €257,230 | €258,820 | +€1,591 | +0.6% |
| Cash at bank and in hand | 54/58 | €177,080 | €154,536 | -€22,544 | -12.7% |
| Deferred charges and accrued income | 490/1 | €633 | €605 | -€28 | -4.4% |
| Total equity and liabilities | 10/49 | €906,451 | €865,978 | -€40,473 | -4.5% |
| Equity | 10/15 | €361,737 | €357,656 | -€4,081 | -1.1% |
| Contributions | 10/11 | €540,000 | €540,000 | = | 0.0% |
| Capital | 10 | €540,000 | €540,000 | = | 0.0% |
| Issued capital | 100 | €540,000 | €540,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€178,263 | -€182,344 | -€4,081 | -2.3% |
| Amounts payable | 17/49 | €544,714 | €508,323 | -€36,392 | -6.7% |
| Amounts payable within one year | 42/48 | €544,714 | €508,323 | -€36,392 | -6.7% |
| Trade debts | 44 | €37,297 | €1,869 | -€35,427 | -95.0% |
| Suppliers | 440/4 | €37,297 | €1,869 | -€35,427 | -95.0% |
| Other amounts payable | 47/48 | €507,418 | €506,453 | -€964 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,295 | €21,830 | +€3,535 | +19.3% |
| Other operating charges | 640/8 | €1,109 | €1,125 | +€17 | +1.5% |
| Gross operating margin | 9900 | €19,788 | €18,874 | -€914 | -4.6% |
| Operating profit (loss) | 9901 | €384 | -€4,081 | -€4,465 | |
| Financial income | 75/76B | €10 | €0 | -€10 | -100.0% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -100.0% |
| Financial charges | 65/66B | €2 | €0 | -€2 | -92.0% |
| Recurring financial charges | 65 | €2 | €0 | -€2 | -92.0% |
| Profit (loss) for the period before taxes | 9903 | €392 | -€4,081 | -€4,474 | |
| Profit (loss) for the period | 9904 | €392 | -€4,081 | -€4,474 | |
| Profit (loss) for the period to be appropriated | 9905 | €392 | -€4,081 | -€4,474 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.