DT Construction: 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.
DT Construction
Largest movements
- Receivables within one year +€29,162
up €29,162 (+150.6%), from €19,360 to €48,522
of which Trade receivables: +€32,912
- Intangible fixed assets -€5,000
down €5,000 (-10.8%), from €46,250 to €41,250
- Tangible fixed assets -€3,625
down €3,625 (-17.2%), from €21,094 to €17,469
of which Leasing and similar rights: -€3,980
- Other debts +€14,502
up €14,502 (+98.8%), from €14,679 to €29,181
- Debts after one year -€10,660
down €10,660 (-18.6%), from €57,291 to €46,631
- Tax, wage and social debts +€9,672
up €9,672 (+352.4%), from €2,744 to €12,416
of which Taxes: +€4,843
- Trade debts +€4,596
up €4,596 (+49.7%), from €9,252 to €13,848
- Profit (loss) carried forward +€2,470
up €2,470 (+75.6%), from -€3,265 to -€795
- Gross operating margin +€35,039
up €35,039 (+149.1%), from €23,500 to €58,538
- Staff costs +€23,113
up €23,113 (+140.4%), from €16,461 to €39,574
- Financial charges +€3,407
up €3,407 (+240.5%), from €1,417 to €4,824
- Depreciation +€2,056
up €2,056 (+23.7%), from €8,692 to €10,749
- Other operating charges +€589
up €589 (+300.9%), from €196 to €785
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 | €95,009 | €116,344 | +€21,335 | +22.5% |
| Fixed assets | 21/28 | €67,549 | €58,924 | -€8,625 | -12.8% |
| Intangible fixed assets | 21 | €46,250 | €41,250 | -€5,000 | -10.8% |
| Tangible fixed assets | 22/27 | €21,094 | €17,469 | -€3,625 | -17.2% |
| Plant, machinery and equipment | 23 | - | €1,995 | +€1,995 | |
| Furniture and vehicles | 24 | €4,179 | €2,539 | -€1,640 | -39.2% |
| Leasing and similar rights | 25 | €16,915 | €12,935 | -€3,980 | -23.5% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €27,460 | €57,419 | +€29,960 | +109.1% |
| Amounts receivable within one year | 40/41 | €19,360 | €48,522 | +€29,162 | +150.6% |
| Trade receivables | 40 | €15,610 | €48,522 | +€32,912 | +210.8% |
| Other amounts receivable | 41 | €3,749 | €0 | -€3,749 | -100.0% |
| Cash at bank and in hand | 54/58 | €7,837 | €8,504 | +€667 | +8.5% |
| Deferred charges and accrued income | 490/1 | €263 | €394 | +€131 | +49.7% |
| Total equity and liabilities | 10/49 | €95,009 | €116,344 | +€21,335 | +22.5% |
| Equity | 10/15 | €735 | €3,205 | +€2,470 | +336.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,265 | -€795 | +€2,470 | +75.6% |
| Amounts payable | 17/49 | €94,274 | €113,139 | +€18,865 | +20.0% |
| Amounts payable after more than one year | 17 | €57,291 | €46,631 | -€10,660 | -18.6% |
| Financial debts | 170/4 | €57,291 | €46,631 | -€10,660 | -18.6% |
| Amounts payable within one year | 42/48 | €36,831 | €66,105 | +€29,274 | +79.5% |
| Current portion of amounts payable after more than one year | 42 | €10,156 | €10,660 | +€504 | +5.0% |
| Trade debts | 44 | €9,252 | €13,848 | +€4,596 | +49.7% |
| Suppliers | 440/4 | €9,252 | €13,848 | +€4,596 | +49.7% |
| Taxes, remuneration and social security | 45 | €2,744 | €12,416 | +€9,672 | +352.4% |
| Taxes | 450/3 | €885 | €5,728 | +€4,843 | +547.4% |
| Remuneration and social security | 454/9 | €1,860 | €6,689 | +€4,829 | +259.7% |
| Other amounts payable | 47/48 | €14,679 | €29,181 | +€14,502 | +98.8% |
| Accrued charges and deferred income | 492/3 | €152 | €403 | +€251 | +165.1% |
| Remuneration, social security and pensions | 62 | €16,461 | €39,574 | +€23,113 | +140.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,692 | €10,749 | +€2,056 | +23.7% |
| Other operating charges | 640/8 | €196 | €785 | +€589 | +300.9% |
| Gross operating margin | 9900 | €23,500 | €58,538 | +€35,039 | +149.1% |
| Operating profit (loss) | 9901 | -€1,850 | €7,431 | +€9,281 | |
| Financial income | 75/76B | €2 | €5 | +€3 | +203.5% |
| Recurring financial income | 75 | €2 | €5 | +€3 | +203.5% |
| Financial charges | 65/66B | €1,417 | €4,824 | +€3,407 | +240.5% |
| Recurring financial charges | 65 | €1,417 | €4,824 | +€3,407 | +240.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,265 | €2,613 | +€5,877 | |
| Income taxes | 67/77 | €1 | €143 | +€142 | +28494.0% |
| Profit (loss) for the period | 9904 | -€3,265 | €2,470 | +€5,735 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,265 | €2,470 | +€5,735 |
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 7 October 2026 via checked.be.