DT - BUILDING: 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.
DT - BUILDING
Largest movements
- Tangible fixed assets +€802,716
up €802,716 (+129%), from €620,000 to €1.4m
- Receivables within one year -€73,973
down €73,973 (-93.9%), from €78,813 to €4,840
- Debts after one year +€634,296
up €634,296 (+189%), from €336,124 to €970,421
- Other debts +€50,000
up €50,000 (+63.4%), from €78,813 to €128,813
- Current portion of long-term debt +€26,817
up €26,817 (+82.8%), from €32,380 to €59,197
- Profit (loss) carried forward +€22,205
up €22,205 (+6.1%), from -€366,928 to -€344,723
- Gross operating margin +€18,603
up €18,603 (+45.8%), from €40,640 to €59,243
- Financial charges +€17,617
up €17,617 (+443%), from €3,981 to €21,598
- Depreciation +€14,796
new in 2025: €14,796
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 | €723,351 | €1,460,232 | +€736,880 | +102% |
| Fixed assets | 21/28 | €620,000 | €1,422,716 | +€802,716 | +129% |
| Tangible fixed assets | 22/27 | €620,000 | €1,422,716 | +€802,716 | +129% |
| Land and buildings | 22 | €620,000 | €1,422,716 | +€802,716 | +129% |
| Current assets | 29/58 | €103,351 | €37,516 | -€65,836 | -63.7% |
| Amounts receivable within one year | 40/41 | €78,813 | €4,840 | -€73,973 | -93.9% |
| Trade receivables | 40 | €78,813 | €4,840 | -€73,973 | -93.9% |
| Cash at bank and in hand | 54/58 | €24,539 | €32,676 | +€8,137 | +33.2% |
| Total equity and liabilities | 10/49 | €723,351 | €1,460,232 | +€736,880 | +102% |
| Equity | 10/15 | €275,672 | €297,877 | +€22,205 | +8.1% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Revaluation surpluses | 12 | €492,600 | €492,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€366,928 | -€344,723 | +€22,205 | +6.1% |
| Amounts payable | 17/49 | €447,680 | €1,162,355 | +€714,675 | +160% |
| Amounts payable after more than one year | 17 | €336,124 | €970,421 | +€634,296 | +189% |
| Financial debts | 170/4 | €336,124 | €970,421 | +€634,296 | +189% |
| Amounts payable within one year | 42/48 | €111,556 | €191,935 | +€80,379 | +72.1% |
| Current portion of amounts payable after more than one year | 42 | €32,380 | €59,197 | +€26,817 | +82.8% |
| Trade debts | 44 | €363 | €1,605 | +€1,242 | +342% |
| Suppliers | 440/4 | €363 | €1,605 | +€1,242 | +342% |
| Taxes, remuneration and social security | 45 | - | €2,320 | +€2,320 | |
| Taxes | 450/3 | - | €2,320 | +€2,320 | |
| Other amounts payable | 47/48 | €78,813 | €128,813 | +€50,000 | +63.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €14,796 | +€14,796 | |
| Other operating charges | 640/8 | €904 | €644 | -€261 | -28.8% |
| Gross operating margin | 9900 | €40,640 | €59,243 | +€18,603 | +45.8% |
| Operating profit (loss) | 9901 | €39,736 | €43,803 | +€4,067 | +10.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €3,981 | €21,598 | +€17,617 | +443% |
| Recurring financial charges | 65 | €3,981 | €21,598 | +€17,617 | +443% |
| Profit (loss) for the period before taxes | 9903 | €35,755 | €22,205 | -€13,550 | -37.9% |
| Profit (loss) for the period | 9904 | €35,755 | €22,205 | -€13,550 | -37.9% |
| Profit (loss) for the period to be appropriated | 9905 | €35,755 | €22,205 | -€13,550 | -37.9% |
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 23 October 2026 via checked.be.