DV Bouwconstruct: 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.
DV Bouwconstruct
Largest movements
- Receivables within one year +€79,794
up €79,794 (+135%), from €59,192 to €138,986
of which Trade receivables: +€85,949
- Tangible fixed assets -€26,798
down €26,798 (-8.3%), from €323,676 to €296,878
of which Furniture and vehicles: -€33,842
- Stocks and contracts -€13,665
down €13,665 (-60.3%), from €22,665 to €9,000
of which Contracts in progress: -€13,986
- Trade debts +€34,274
up €34,274 (+104%), from €33,030 to €67,305
- Debts after one year -€14,601
down €14,601 (-5.6%), from €262,179 to €247,578
of which Financial debts: -€42,362
- Accrued charges and deferred income +€13,215
up €13,215 (+268%), from €4,923 to €18,137
- Gross operating margin +€66,147
up €66,147 (+21.6%), from €305,925 to €372,072
- Staff costs +€15,205
up €15,205 (+6.5%), from €234,210 to €249,416
- Other operating charges +€6,355
up €6,355 (+85.7%), from €7,417 to €13,772
- Depreciation +€5,434
up €5,434 (+10.6%), from €51,395 to €56,830
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 | €491,045 | €534,536 | +€43,491 | +8.9% |
| Fixed assets | 21/28 | €323,676 | €296,878 | -€26,798 | -8.3% |
| Tangible fixed assets | 22/27 | €323,676 | €296,878 | -€26,798 | -8.3% |
| Land and buildings | 22 | €154,659 | €144,565 | -€10,094 | -6.5% |
| Plant, machinery and equipment | 23 | €24,110 | €41,249 | +€17,139 | +71.1% |
| Furniture and vehicles | 24 | €144,906 | €111,064 | -€33,842 | -23.4% |
| Current assets | 29/58 | €167,369 | €237,658 | +€70,289 | +42.0% |
| Stocks and contracts in progress | 3 | €22,665 | €9,000 | -€13,665 | -60.3% |
| Stocks | 30/36 | €8,679 | €9,000 | +€321 | +3.7% |
| Contracts in progress | 37 | €13,986 | - | -€13,986 | |
| Amounts receivable within one year | 40/41 | €59,192 | €138,986 | +€79,794 | +135% |
| Trade receivables | 40 | €49,780 | €135,729 | +€85,949 | +173% |
| Other amounts receivable | 41 | €9,412 | €3,257 | -€6,155 | -65.4% |
| Cash at bank and in hand | 54/58 | €81,900 | €81,202 | -€698 | -0.9% |
| Deferred charges and accrued income | 490/1 | €3,612 | €8,471 | +€4,858 | +134% |
| Total equity and liabilities | 10/49 | €491,045 | €534,536 | +€43,491 | +8.9% |
| Equity | 10/15 | €139,262 | €144,493 | +€5,230 | +3.8% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €106,271 | €110,677 | +€4,406 | +4.1% |
| Tax-exempt reserves | 132 | €23,271 | €20,677 | -€2,594 | -11.1% |
| Distributable reserves | 133 | €83,000 | €90,000 | +€7,000 | +8.4% |
| Profit (loss) carried forward | 14 | €2,991 | €3,816 | +€824 | +27.6% |
| Amounts payable | 17/49 | €351,783 | €390,043 | +€38,260 | +10.9% |
| Amounts payable after more than one year | 17 | €262,179 | €247,578 | -€14,601 | -5.6% |
| Financial debts | 170/4 | €213,738 | €171,376 | -€42,362 | -19.8% |
| Other amounts payable | 178/9 | €48,441 | €76,202 | +€27,761 | +57.3% |
| Amounts payable within one year | 42/48 | €84,682 | €124,329 | +€39,647 | +46.8% |
| Current portion of amounts payable after more than one year | 42 | €40,700 | €42,362 | +€1,662 | +4.1% |
| Trade debts | 44 | €33,030 | €67,305 | +€34,274 | +104% |
| Suppliers | 440/4 | €33,030 | €67,305 | +€34,274 | +104% |
| Taxes, remuneration and social security | 45 | €10,951 | €14,662 | +€3,711 | +33.9% |
| Taxes | 450/3 | €3,341 | €5,620 | +€2,279 | +68.2% |
| Remuneration and social security | 454/9 | €7,610 | €9,042 | +€1,432 | +18.8% |
| Accrued charges and deferred income | 492/3 | €4,923 | €18,137 | +€13,215 | +268% |
| Non-recurring operating income | 76A | - | €4,421 | +€4,421 | |
| Remuneration, social security and pensions | 62 | €234,210 | €249,416 | +€15,205 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,395 | €56,830 | +€5,434 | +10.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€3,512 | -€3,512 | |
| Other operating charges | 640/8 | €7,417 | €13,772 | +€6,355 | +85.7% |
| Non-recurring operating charges | 66A | - | €32,794 | +€32,794 | |
| Gross operating margin | 9900 | €305,925 | €372,072 | +€66,147 | +21.6% |
| Operating profit (loss) | 9901 | €12,903 | €22,773 | +€9,870 | +76.5% |
| Financial income | 75/76B | €1,901 | €337 | -€1,563 | -82.3% |
| Recurring financial income | 75 | €1,901 | €337 | -€1,563 | -82.3% |
| Financial charges | 65/66B | €14,822 | €14,260 | -€562 | -3.8% |
| Recurring financial charges | 65 | €14,822 | €14,260 | -€562 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | -€19 | €8,850 | +€8,869 | |
| Income taxes | 67/77 | €1,341 | €3,620 | +€2,279 | +170% |
| Profit (loss) for the period | 9904 | -€1,360 | €5,230 | +€6,590 | |
| Transfer from tax-exempt reserves | 789 | €3,443 | €2,594 | -€849 | -24.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,083 | €7,824 | +€5,741 | +276% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.