DSM Constructions & Jardins: 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.
DSM Constructions & Jardins
Largest movements
- Receivables within one year +€68,330
up €68,330 (+884%), from €7,734 to €76,064
of which Trade receivables: +€44,733
- Cash +€8,396
up €8,396 (+48,281%), from €17 to €8,413
mainly Trade debts (+€49,622) and Tax, wage and social debts (+€13,073)
- Tangible fixed assets -€5,025
down €5,025 (-31.8%), from €15,801 to €10,776
of which Furniture and vehicles: -€3,491
- Deferred charges and accrued income -€2,278
down €2,278 (-100%), from €2,278 to €0
- Trade debts +€49,622
up €49,622 (+222%), from €22,383 to €72,005
- Tax, wage and social debts +€13,073
up €13,073 (+87.2%), from €14,998 to €28,070
of which Remuneration and social security: +€9,254
- Profit (loss) carried forward +€8,939
up €8,939 (+46.0%), from €19,412 to €28,351
- Gross operating margin +€10,827
up €10,827 (+18.0%), from €60,000 to €70,827
- Staff costs +€5,702
up €5,702 (+13.3%), from €42,867 to €48,569
- Taxes +€3,319
up €3,319 (+83.5%), from €3,974 to €7,292
- Depreciation +€3,056
up €3,056 (+83.0%), from €3,682 to €6,738
- Financial charges -€1,579
down €1,579 (-67.7%), from €2,332 to €752
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.
Derived cash bridge
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 | €68,389 | €138,120 | +€69,731 | +102% |
| Fixed assets | 21/28 | €15,801 | €10,776 | -€5,025 | -31.8% |
| Tangible fixed assets | 22/27 | €15,801 | €10,776 | -€5,025 | -31.8% |
| Plant, machinery and equipment | 23 | €2,745 | €2,120 | -€625 | -22.8% |
| Furniture and vehicles | 24 | €8,687 | €5,196 | -€3,491 | -40.2% |
| Leasing and similar rights | 25 | €4,370 | €3,460 | -€909 | -20.8% |
| Current assets | 29/58 | €52,588 | €127,344 | +€74,756 | +142% |
| Amounts receivable after more than one year | 29 | €41,551 | €41,551 | = | 0.0% |
| Trade receivables | 290 | €41,551 | - | -€41,551 | |
| Other amounts receivable | 291 | - | €41,551 | +€41,551 | |
| Stocks and contracts in progress | 3 | €1,007 | €1,315 | +€308 | +30.6% |
| Stocks | 30/36 | €1,007 | €1,315 | +€308 | +30.6% |
| Amounts receivable within one year | 40/41 | €7,734 | €76,064 | +€68,330 | +884% |
| Trade receivables | 40 | €4,240 | €48,973 | +€44,733 | +1,055% |
| Other amounts receivable | 41 | €3,494 | €27,091 | +€23,597 | +675% |
| Cash at bank and in hand | 54/58 | €17 | €8,413 | +€8,396 | +48,281% |
| Deferred charges and accrued income | 490/1 | €2,278 | €0 | -€2,278 | -100% |
| Total equity and liabilities | 10/49 | €68,389 | €138,120 | +€69,731 | +102% |
| Equity | 10/15 | €24,412 | €33,351 | +€8,939 | +36.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,412 | €28,351 | +€8,939 | +46.0% |
| Amounts payable | 17/49 | €43,977 | €104,768 | +€60,792 | +138% |
| Amounts payable after more than one year | 17 | €1,319 | €215 | -€1,104 | -83.7% |
| Financial debts | 170/4 | €1,319 | €215 | -€1,104 | -83.7% |
| Amounts payable within one year | 42/48 | €41,858 | €104,153 | +€62,296 | +149% |
| Current portion of amounts payable after more than one year | 42 | €1,013 | €1,104 | +€91 | +8.9% |
| Trade debts | 44 | €22,383 | €72,005 | +€49,622 | +222% |
| Suppliers | 440/4 | €22,383 | €72,005 | +€49,622 | +222% |
| Taxes, remuneration and social security | 45 | €14,998 | €28,070 | +€13,073 | +87.2% |
| Taxes | 450/3 | €6,380 | €10,199 | +€3,819 | +59.9% |
| Remuneration and social security | 454/9 | €8,618 | €17,872 | +€9,254 | +107% |
| Other amounts payable | 47/48 | €3,464 | €2,974 | -€490 | -14.1% |
| Accrued charges and deferred income | 492/3 | €800 | €400 | -€400 | -50.0% |
| Remuneration, social security and pensions | 62 | €42,867 | €48,569 | +€5,702 | +13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,682 | €6,738 | +€3,056 | +83.0% |
| Other operating charges | 640/8 | €2,445 | €1,742 | -€703 | -28.7% |
| Non-recurring operating charges | 66A | €2,396 | €0 | -€2,396 | -100% |
| Gross operating margin | 9900 | €60,000 | €70,827 | +€10,827 | +18.0% |
| Operating profit (loss) | 9901 | €8,610 | €13,779 | +€5,169 | +60.0% |
| Financial income | 75/76B | €2,602 | €3,204 | +€602 | +23.1% |
| Recurring financial income | 75 | €2,602 | €3,204 | +€602 | +23.1% |
| Financial charges | 65/66B | €2,332 | €752 | -€1,579 | -67.7% |
| Recurring financial charges | 65 | €2,332 | €752 | -€1,579 | -67.7% |
| Profit (loss) for the period before taxes | 9903 | €8,881 | €16,231 | +€7,351 | +82.8% |
| Income taxes | 67/77 | €3,974 | €7,292 | +€3,319 | +83.5% |
| Profit (loss) for the period | 9904 | €4,907 | €8,939 | +€4,032 | +82.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,907 | €8,939 | +€4,032 | +82.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.