DTS 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.
DTS CONSTRUCT
Largest movements
- Cash +€6,981
up €6,981 (+14.1%), from €49,632 to €56,613
mainly Net result for the year (+€32,256) and Depreciation (+€20,127)
- Tangible fixed assets +€6,036
up €6,036 (+2.6%), from €232,158 to €238,194
of which Furniture and vehicles: +€17,849
- Receivables within one year -€5,967
down €5,967 (-11.1%), from €53,661 to €47,694
of which Trade receivables: -€12,524
- Financial fixed assets -€5,905
down €5,905 (-97.2%), from €6,073 to €168
- Deferred charges and accrued income +€5,199
up €5,199 (+94.8%), from €5,483 to €10,682
- Reserves +€32,000
up €32,000 (+47.5%), from €67,360 to €99,360
- Other debts -€32,000
down €32,000 (-95.0%), from €33,700 to €1,700
- Trade debts -€21,056
down €21,056 (-56.6%), from €37,183 to €16,127
- Debts after one year +€15,914
up €15,914 (+23.6%), from €67,532 to €83,446
of which Other amounts payable: +€15,768
- Tax, wage and social debts +€9,769
up €9,769 (+29.4%), from €33,273 to €43,042
of which Taxes: +€9,772
- Gross operating margin -€44,351
down €44,351 (-25.0%), from €177,230 to €132,879
- Taxes -€12,178
down €12,178 (-46.3%), from €26,287 to €14,109
- Staff costs -€2,546
down €2,546 (-4.0%), from €64,032 to €61,486
- Depreciation +€2,513
up €2,513 (+14.3%), from €17,614 to €20,127
- Other operating charges -€1,904
down €1,904 (-34.5%), from €5,522 to €3,618
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 | €347,007 | €353,351 | +€6,344 | +1.8% |
| Fixed assets | 21/28 | €238,231 | €238,362 | +€131 | +0.1% |
| Tangible fixed assets | 22/27 | €232,158 | €238,194 | +€6,036 | +2.6% |
| Land and buildings | 22 | €209,921 | €200,120 | -€9,801 | -4.7% |
| Plant, machinery and equipment | 23 | €3,683 | €2,819 | -€864 | -23.5% |
| Furniture and vehicles | 24 | €15,540 | €33,389 | +€17,849 | +115% |
| Other tangible fixed assets | 26 | €3,014 | €1,866 | -€1,148 | -38.1% |
| Financial fixed assets | 28 | €6,073 | €168 | -€5,905 | -97.2% |
| Current assets | 29/58 | €108,776 | €114,989 | +€6,213 | +5.7% |
| Amounts receivable within one year | 40/41 | €53,661 | €47,694 | -€5,967 | -11.1% |
| Trade receivables | 40 | €50,047 | €37,523 | -€12,524 | -25.0% |
| Other amounts receivable | 41 | €3,614 | €10,171 | +€6,557 | +181% |
| Cash at bank and in hand | 54/58 | €49,632 | €56,613 | +€6,981 | +14.1% |
| Deferred charges and accrued income | 490/1 | €5,483 | €10,682 | +€5,199 | +94.8% |
| Total equity and liabilities | 10/49 | €347,007 | €353,351 | +€6,344 | +1.8% |
| Equity | 10/15 | €155,971 | €186,527 | +€30,556 | +19.6% |
| Contributions | 10/11 | €8,600 | €8,600 | = | 0.0% |
| Reserves | 13 | €67,360 | €99,360 | +€32,000 | +47.5% |
| Distributable reserves | 133 | €67,360 | €99,360 | +€32,000 | +47.5% |
| Profit (loss) carried forward | 14 | €80,011 | €78,567 | -€1,444 | -1.8% |
| Amounts payable | 17/49 | €191,036 | €166,824 | -€24,212 | -12.7% |
| Amounts payable after more than one year | 17 | €67,532 | €83,446 | +€15,914 | +23.6% |
| Financial debts | 170/4 | €18,548 | €18,694 | +€146 | +0.8% |
| Other amounts payable | 178/9 | €48,984 | €64,752 | +€15,768 | +32.2% |
| Amounts payable within one year | 42/48 | €123,504 | €83,259 | -€40,245 | -32.6% |
| Current portion of amounts payable after more than one year | 42 | €19,348 | €22,390 | +€3,042 | +15.7% |
| Trade debts | 44 | €37,183 | €16,127 | -€21,056 | -56.6% |
| Suppliers | 440/4 | €37,183 | €16,127 | -€21,056 | -56.6% |
| Taxes, remuneration and social security | 45 | €33,273 | €43,042 | +€9,769 | +29.4% |
| Taxes | 450/3 | €27,374 | €37,146 | +€9,772 | +35.7% |
| Remuneration and social security | 454/9 | €5,899 | €5,896 | -€3 | -0.1% |
| Other amounts payable | 47/48 | €33,700 | €1,700 | -€32,000 | -95.0% |
| Accrued charges and deferred income | 492/3 | - | €119 | +€119 | |
| Non-recurring operating income | 76A | - | €800 | +€800 | |
| Remuneration, social security and pensions | 62 | €64,032 | €61,486 | -€2,546 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,614 | €20,127 | +€2,513 | +14.3% |
| Other operating charges | 640/8 | €5,522 | €3,618 | -€1,904 | -34.5% |
| Non-recurring operating charges | 66A | €457 | €63 | -€394 | -86.2% |
| Gross operating margin | 9900 | €177,230 | €132,879 | -€44,351 | -25.0% |
| Operating profit (loss) | 9901 | €89,605 | €47,585 | -€42,020 | -46.9% |
| Financial income | 75/76B | €283 | €218 | -€65 | -23.0% |
| Recurring financial income | 75 | €283 | €218 | -€65 | -23.0% |
| Financial charges | 65/66B | €1,451 | €1,438 | -€13 | -0.9% |
| Recurring financial charges | 65 | €1,451 | €1,438 | -€13 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | €88,437 | €46,365 | -€42,072 | -47.6% |
| Income taxes | 67/77 | €26,287 | €14,109 | -€12,178 | -46.3% |
| Profit (loss) for the period | 9904 | €62,150 | €32,256 | -€29,894 | -48.1% |
| Profit (loss) for the period to be appropriated | 9905 | €62,150 | €32,256 | -€29,894 | -48.1% |
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 13 October 2026 via checked.be.