DS Details: what changed
What changed
DS Details
NACE 68.121, Development of residential building projects
filed annual accounts (NBB)
Net result for the year
€63,785
2024 · €17,630+€46,155
Equity
€280,296
2024 · €236,511+€43,785
Cash
€73,303
2024 · €98,034-€24,731
Balance sheet total
€1.2m
2024 · €1.0m+€192,079
Largest movements
Assets
- Tangible fixed assets +€150,540
up €150,540 (+17.0%), from €885,504 to €1.0m
of which Land and buildings: +€180,631
- Receivables within one year +€64,834
up €64,834 (+419%), from €15,487 to €80,321
of which Trade receivables: +€58,920
- Cash -€24,731
down €24,731 (-25.2%), from €98,034 to €73,303
mainly Investment in fixed assets (net) (-€248,009) and Receivables within one year (-€64,834)
Equity and liabilities
- Current portion of long-term debt +€78,901
new in 2025: €78,901
- Debts after one year +€74,296
up €74,296 (+10.2%), from €728,453 to €802,749
- Reserves +€43,785
up €43,785 (+19.3%), from €226,511 to €270,296
of which Distributable reserves: +€43,785
Income statement
- Gross operating margin +€56,555
up €56,555 (+11.0%), from €514,845 to €571,399
- Taxes +€11,022
up €11,022 (+139%), from €7,938 to €18,960
- Depreciation +€9,653
up €9,653 (+11.0%), from €87,816 to €97,469
- Staff costs -€9,075
down €9,075 (-2.5%), from €362,224 to €353,149
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€17,630
Gross operating margin
+€56,555
Staff costs
+€9,075
Depreciation
-€9,653
Other operating charges
-€319
Financial income
+€1,791
Financial charges
-€271
Taxes
-€11,022
Result 2025
€63,785
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€90,081
Investment
-€248,009
Financing
+€133,196
Cash 2024
€98,034
From operations (derived)
+€90,081
Net result for the year
+€63,785
Depreciation
+€97,469
Stocks and contracts
-€1,437
Receivables within one year
-€64,834
Trade debts
+€3,334
Tax, wage and social debts
-€8,235
Accrued charges and deferred income
-€1
Investment (derived)
-€248,009
Investment in fixed assets (net)
-€248,009
Financing
+€133,196
Debts after one year
+€74,296
Current portion of long-term debt
+€78,901
Contributions, distributions and other
-€20,000
Cash 2025
€73,303
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,025,538 | €1,217,617 | +€192,079 | +18.7% |
| Fixed assets | 21/28 | €885,504 | €1,036,044 | +€150,540 | +17.0% |
| Tangible fixed assets | 22/27 | €885,504 | €1,036,044 | +€150,540 | +17.0% |
| Land and buildings | 22 | €763,228 | €943,858 | +€180,631 | +23.7% |
| Plant, machinery and equipment | 23 | €18,184 | €14,697 | -€3,487 | -19.2% |
| Furniture and vehicles | 24 | €99,560 | €72,956 | -€26,604 | -26.7% |
| Other tangible fixed assets | 26 | €4,532 | €4,532 | = | 0.0% |
| Current assets | 29/58 | €140,034 | €181,573 | +€41,539 | +29.7% |
| Stocks and contracts in progress | 3 | €26,513 | €27,950 | +€1,437 | +5.4% |
| Stocks | 30/36 | €26,513 | €27,950 | +€1,437 | +5.4% |
| Amounts receivable within one year | 40/41 | €15,487 | €80,321 | +€64,834 | +419% |
| Trade receivables | 40 | €10,165 | €69,085 | +€58,920 | +580% |
| Other amounts receivable | 41 | €5,322 | €11,235 | +€5,914 | +111% |
| Cash at bank and in hand | 54/58 | €98,034 | €73,303 | -€24,731 | -25.2% |
| Total equity and liabilities | 10/49 | €1,025,538 | €1,217,617 | +€192,079 | +18.7% |
| Equity | 10/15 | €236,511 | €280,296 | +€43,785 | +18.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €226,511 | €270,296 | +€43,785 | +19.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €224,651 | €268,436 | +€43,785 | +19.5% |
| Amounts payable | 17/49 | €789,026 | €937,321 | +€148,295 | +18.8% |
| Amounts payable after more than one year | 17 | €728,453 | €802,749 | +€74,296 | +10.2% |
| Financial debts | 170/4 | €728,453 | €802,749 | +€74,296 | +10.2% |
| Amounts payable within one year | 42/48 | €60,573 | €134,572 | +€74,000 | +122% |
| Current portion of amounts payable after more than one year | 42 | - | €78,901 | +€78,901 | |
| Trade debts | 44 | €24,578 | €27,912 | +€3,334 | +13.6% |
| Suppliers | 440/4 | €24,578 | €27,912 | +€3,334 | +13.6% |
| Taxes, remuneration and social security | 45 | €35,995 | €27,759 | -€8,235 | -22.9% |
| Taxes | 450/3 | €25,388 | €11,765 | -€13,623 | -53.7% |
| Remuneration and social security | 454/9 | €10,607 | €15,995 | +€5,388 | +50.8% |
| Accrued charges and deferred income | 492/3 | €1 | - | -€1 | |
| Non-recurring operating income | 76A | - | €30 | +€30 | |
| Remuneration, social security and pensions | 62 | €362,224 | €353,149 | -€9,075 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €87,816 | €97,469 | +€9,653 | +11.0% |
| Other operating charges | 640/8 | €5,938 | €6,258 | +€319 | +5.4% |
| Gross operating margin | 9900 | €514,845 | €571,399 | +€56,555 | +11.0% |
| Operating profit (loss) | 9901 | €58,867 | €114,524 | +€55,658 | +94.5% |
| Financial income | 75/76B | €2,479 | €4,270 | +€1,791 | +72.2% |
| Recurring financial income | 75 | €2,479 | €4,270 | +€1,791 | +72.2% |
| Financial charges | 65/66B | €35,778 | €36,049 | +€271 | +0.8% |
| Recurring financial charges | 65 | €35,778 | €36,049 | +€271 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | €25,568 | €82,745 | +€57,177 | +224% |
| Income taxes | 67/77 | €7,938 | €18,960 | +€11,022 | +139% |
| Profit (loss) for the period | 9904 | €17,630 | €63,785 | +€46,155 | +262% |
| Profit (loss) for the period to be appropriated | 9905 | €17,630 | €63,785 | +€46,155 | +262% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.