DUBOIS 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.
DUBOIS CONSTRUCT
Largest movements
- Receivables within one year +€82,065
up €82,065 (+137.4%), from €59,730 to €141,795
of which Other amounts receivable: +€54,393
- Stocks and contracts -€35,980
no longer reported in 2025 (was €35,980)
- Cash +€15,863
up €15,863 (+528.0%), from €3,005 to €18,868
mainly Tax, wage and social debts (+€39,553) and Stocks and contracts (+€35,980)
- Tangible fixed assets -€2,628
down €2,628 (-16.9%), from €15,559 to €12,931
of which Furniture and vehicles: -€3,514
- Deferred charges and accrued income -€2,304
down €2,304 (-85.8%), from €2,685 to €381
- Tax, wage and social debts +€39,553
up €39,553 (+991.7%), from €3,988 to €43,541
of which Remuneration and social security: +€31,631
- Advances received +€15,405
new in 2025: €15,405
- Profit (loss) carried forward +€8,901
up €8,901 (+20.8%), from €42,715 to €51,616
- Trade debts -€4,740
down €4,740 (-7.9%), from €59,752 to €55,012
- Debts after one year -€3,144
down €3,144 (-59.4%), from €5,297 to €2,152
- Gross operating margin +€62,018
up €62,018 (+26.5%), from €234,088 to €296,105
- Staff costs +€37,466
up €37,466 (+16.7%), from €224,967 to €262,433
- Other operating charges +€9,890
up €9,890 (+2702.3%), from €366 to €10,255
- Taxes +€4,796
up €4,796 (+611.1%), from €785 to €5,581
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.
Cash bridge derived
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 | €120,798 | €176,871 | +€56,073 | +46.4% |
| Fixed assets | 21/28 | €19,398 | €15,827 | -€3,572 | -18.4% |
| Intangible fixed assets | 21 | €3,106 | €2,162 | -€944 | -30.4% |
| Tangible fixed assets | 22/27 | €15,559 | €12,931 | -€2,628 | -16.9% |
| Plant, machinery and equipment | 23 | €6,938 | €7,825 | +€886 | +12.8% |
| Furniture and vehicles | 24 | €8,620 | €5,106 | -€3,514 | -40.8% |
| Financial fixed assets | 28 | €734 | €734 | = | 0.0% |
| Current assets | 29/58 | €101,399 | €161,044 | +€59,645 | +58.8% |
| Stocks and contracts in progress | 3 | €35,980 | - | -€35,980 | |
| Contracts in progress | 37 | €35,980 | - | -€35,980 | |
| Amounts receivable within one year | 40/41 | €59,730 | €141,795 | +€82,065 | +137.4% |
| Trade receivables | 40 | €24,434 | €52,106 | +€27,671 | +113.2% |
| Other amounts receivable | 41 | €35,296 | €89,689 | +€54,393 | +154.1% |
| Cash at bank and in hand | 54/58 | €3,005 | €18,868 | +€15,863 | +528.0% |
| Deferred charges and accrued income | 490/1 | €2,685 | €381 | -€2,304 | -85.8% |
| Total equity and liabilities | 10/49 | €120,798 | €176,871 | +€56,073 | +46.4% |
| Equity | 10/15 | €48,715 | €57,616 | +€8,901 | +18.3% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,715 | €51,616 | +€8,901 | +20.8% |
| Amounts payable | 17/49 | €72,083 | €119,255 | +€47,171 | +65.4% |
| Amounts payable after more than one year | 17 | €5,297 | €2,152 | -€3,144 | -59.4% |
| Financial debts | 170/4 | €5,297 | €2,152 | -€3,144 | -59.4% |
| Amounts payable within one year | 42/48 | €66,787 | €117,102 | +€50,316 | +75.3% |
| Current portion of amounts payable after more than one year | 42 | €3,047 | €3,144 | +€98 | +3.2% |
| Trade debts | 44 | €59,752 | €55,012 | -€4,740 | -7.9% |
| Suppliers | 440/4 | €59,752 | €55,012 | -€4,740 | -7.9% |
| Advances received on contracts in progress | 46 | - | €15,405 | +€15,405 | |
| Taxes, remuneration and social security | 45 | €3,988 | €43,541 | +€39,553 | +991.7% |
| Taxes | 450/3 | €3,488 | €11,411 | +€7,922 | +227.1% |
| Remuneration and social security | 454/9 | €500 | €32,131 | +€31,631 | +6326.2% |
| Remuneration, social security and pensions | 62 | €224,967 | €262,433 | +€37,466 | +16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,977 | €6,131 | +€154 | +2.6% |
| Other operating charges | 640/8 | €366 | €10,255 | +€9,890 | +2702.3% |
| Gross operating margin | 9900 | €234,088 | €296,105 | +€62,018 | +26.5% |
| Operating profit (loss) | 9901 | €2,778 | €17,285 | +€14,508 | +522.3% |
| Financial income | 75/76B | €2 | €0 | -€2 | -87.6% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -87.6% |
| Financial charges | 65/66B | €2,396 | €2,804 | +€408 | +17.0% |
| Recurring financial charges | 65 | €2,396 | €2,804 | +€408 | +17.0% |
| Profit (loss) for the period before taxes | 9903 | €384 | €14,482 | +€14,098 | +3673.3% |
| Income taxes | 67/77 | €785 | €5,581 | +€4,796 | +611.1% |
| Profit (loss) for the period | 9904 | -€401 | €8,901 | +€9,302 | |
| Profit (loss) for the period to be appropriated | 9905 | -€401 | €8,901 | +€9,302 |
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 11 October 2026 via checked.be.