DSB CONSTRUCT: 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.
DSB CONSTRUCT
Largest movements
- Receivables within one year +€57,133
up €57,133 (+24.8%), from €230,453 to €287,586
of which Trade receivables: +€71,683
- Tangible fixed assets +€45,708
up €45,708 (+19.9%), from €229,926 to €275,634
of which Furniture and vehicles: +€49,278
- Accrued charges and deferred income +€37,937
new in 2024: €37,937
- Debts after one year +€25,801
up €25,801 (+17.4%), from €147,930 to €173,731
- Profit (loss) carried forward +€11,022
up €11,022 (+12.5%), from €88,369 to €99,390
- Current portion of long-term debt +€10,816
up €10,816 (+38.0%), from €28,480 to €39,296
- Trade debts +€10,171
up €10,171 (+5.5%), from €184,822 to €194,993
- Gross operating margin +€44,190
up €44,190 (+77.4%), from €57,076 to €101,267
- Depreciation +€17,820
up €17,820 (+86.8%), from €20,536 to €38,356
- Taxes +€11,550
up €11,550 (+809%), from €1,427 to €12,978
- Financial charges +€7,600
up €7,600 (+131%), from €5,789 to €13,389
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 | €490,561 | €591,827 | +€101,265 | +20.6% |
| Fixed assets | 21/28 | €229,926 | €275,730 | +€45,804 | +19.9% |
| Tangible fixed assets | 22/27 | €229,926 | €275,634 | +€45,708 | +19.9% |
| Land and buildings | 22 | €135,538 | €131,968 | -€3,570 | -2.6% |
| Furniture and vehicles | 24 | €94,389 | €143,667 | +€49,278 | +52.2% |
| Financial fixed assets | 28 | - | €96 | +€96 | |
| Current assets | 29/58 | €260,635 | €316,096 | +€55,462 | +21.3% |
| Amounts receivable within one year | 40/41 | €230,453 | €287,586 | +€57,133 | +24.8% |
| Trade receivables | 40 | €204,946 | €276,629 | +€71,683 | +35.0% |
| Other amounts receivable | 41 | €25,507 | €10,957 | -€14,551 | -57.0% |
| Cash at bank and in hand | 54/58 | €24,482 | €28,511 | +€4,029 | +16.5% |
| Deferred charges and accrued income | 490/1 | €5,700 | - | -€5,700 | |
| Total equity and liabilities | 10/49 | €490,561 | €591,827 | +€101,265 | +20.6% |
| Equity | 10/15 | €98,929 | €109,950 | +€11,022 | +11.1% |
| Contributions | 10/11 | €10,560 | €10,560 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,369 | €99,390 | +€11,022 | +12.5% |
| Amounts payable | 17/49 | €391,633 | €481,876 | +€90,244 | +23.0% |
| Amounts payable after more than one year | 17 | €147,930 | €173,731 | +€25,801 | +17.4% |
| Financial debts | 170/4 | €147,930 | €173,731 | +€25,801 | +17.4% |
| Amounts payable within one year | 42/48 | €243,703 | €270,208 | +€26,505 | +10.9% |
| Current portion of amounts payable after more than one year | 42 | €28,480 | €39,296 | +€10,816 | +38.0% |
| Financial debts | 43 | €25,000 | €25,000 | = | 0.0% |
| Credit institutions | 430/8 | €25,000 | €25,000 | = | 0.0% |
| Trade debts | 44 | €184,822 | €194,993 | +€10,171 | +5.5% |
| Suppliers | 440/4 | €184,822 | €194,993 | +€10,171 | +5.5% |
| Taxes, remuneration and social security | 45 | €5,399 | €10,918 | +€5,519 | +102% |
| Taxes | 450/3 | €3,557 | €9,948 | +€6,392 | +180% |
| Remuneration and social security | 454/9 | €1,843 | €970 | -€873 | -47.4% |
| Other amounts payable | 47/48 | €1 | - | -€1 | |
| Accrued charges and deferred income | 492/3 | - | €37,937 | +€37,937 | |
| Remuneration, social security and pensions | 62 | €19,985 | €19,333 | -€652 | -3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,536 | €38,356 | +€17,820 | +86.8% |
| Other operating charges | 640/8 | €6,970 | €6,615 | -€355 | -5.1% |
| Gross operating margin | 9900 | €57,076 | €101,267 | +€44,190 | +77.4% |
| Operating profit (loss) | 9901 | €9,586 | €36,963 | +€27,377 | +286% |
| Financial income | 75/76B | €10 | €425 | +€416 | +4,280% |
| Recurring financial income | 75 | €10 | €425 | +€416 | +4,280% |
| Financial charges | 65/66B | €5,789 | €13,389 | +€7,600 | +131% |
| Recurring financial charges | 65 | €5,789 | €13,389 | +€7,600 | +131% |
| Profit (loss) for the period before taxes | 9903 | €3,807 | €23,999 | +€20,192 | +530% |
| Income taxes | 67/77 | €1,427 | €12,978 | +€11,550 | +809% |
| Profit (loss) for the period | 9904 | €2,380 | €11,022 | +€8,642 | +363% |
| Profit (loss) for the period to be appropriated | 9905 | €2,380 | €11,022 | +€8,642 | +363% |
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 18 October 2026 via checked.be.