DVC 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.
DVC CONSTRUCTION
Largest movements
- Receivables within one year -€13,393
down €13,393 (-55.3%), from €24,197 to €10,804
of which Other amounts receivable: -€8,993
- Cash -€7,590
down €7,590 (-94.6%), from €8,026 to €436
mainly Trade debts (-€10,647) and Net result for the year (-€9,480)
- Tangible fixed assets -€1,638
down €1,638 (-23.2%), from €7,068 to €5,430
- Trade debts -€10,647
down €10,647 (-64.8%), from €16,440 to €5,794
- Profit (loss) carried forward -€9,480
down €9,480 (-61.0%), from -€15,549 to -€25,028
- Other debts -€3,823
down €3,823 (-14.5%), from €26,452 to €22,629
- Tax, wage and social debts +€1,328
new in 2024: €1,328
- Gross operating margin -€18,885
down €18,885, from €12,305 to -€6,580
- Staff costs -€5,428
no longer reported in 2024 (was €5,428)
- Other operating charges -€5,387
down €5,387 (-82.9%), from €6,501 to €1,114
- Depreciation +€516
up €516 (+46.0%), from €1,122 to €1,638
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 | €40,591 | €17,971 | -€22,621 | -55.7% |
| Fixed assets | 21/28 | €8,368 | €6,730 | -€1,638 | -19.6% |
| Tangible fixed assets | 22/27 | €7,068 | €5,430 | -€1,638 | -23.2% |
| Furniture and vehicles | 24 | €7,068 | €5,430 | -€1,638 | -23.2% |
| Financial fixed assets | 28 | €1,300 | €1,300 | = | 0.0% |
| Current assets | 29/58 | €32,223 | €11,241 | -€20,983 | -65.1% |
| Amounts receivable within one year | 40/41 | €24,197 | €10,804 | -€13,393 | -55.3% |
| Trade receivables | 40 | €15,204 | €10,804 | -€4,400 | -28.9% |
| Other amounts receivable | 41 | €8,993 | - | -€8,993 | |
| Cash at bank and in hand | 54/58 | €8,026 | €436 | -€7,590 | -94.6% |
| Total equity and liabilities | 10/49 | €40,591 | €17,971 | -€22,621 | -55.7% |
| Equity | 10/15 | -€2,301 | -€11,780 | -€9,480 | -412.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €848 | €848 | = | 0.0% |
| Non-distributable reserves | 130/1 | €848 | €848 | = | 0.0% |
| Reserves not available under the articles | 1311 | €848 | €848 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,549 | -€25,028 | -€9,480 | -61.0% |
| Amounts payable | 17/49 | €42,892 | €29,751 | -€13,141 | -30.6% |
| Amounts payable within one year | 42/48 | €42,892 | €29,751 | -€13,141 | -30.6% |
| Trade debts | 44 | €16,440 | €5,794 | -€10,647 | -64.8% |
| Suppliers | 440/4 | €16,440 | €5,794 | -€10,647 | -64.8% |
| Taxes, remuneration and social security | 45 | - | €1,328 | +€1,328 | |
| Taxes | 450/3 | - | €1,328 | +€1,328 | |
| Other amounts payable | 47/48 | €26,452 | €22,629 | -€3,823 | -14.5% |
| Remuneration, social security and pensions | 62 | €5,428 | - | -€5,428 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,122 | €1,638 | +€516 | +46.0% |
| Other operating charges | 640/8 | €6,501 | €1,114 | -€5,387 | -82.9% |
| Gross operating margin | 9900 | €12,305 | -€6,580 | -€18,885 | |
| Operating profit (loss) | 9901 | -€747 | -€9,332 | -€8,586 | -1149.8% |
| Financial income | 75/76B | €2 | €6 | +€4 | +221.2% |
| Recurring financial income | 75 | €2 | €6 | +€4 | +221.2% |
| Financial charges | 65/66B | €187 | €153 | -€34 | -18.1% |
| Recurring financial charges | 65 | €187 | €153 | -€34 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | -€932 | -€9,480 | -€8,548 | -917.2% |
| Profit (loss) for the period | 9904 | -€932 | -€9,480 | -€8,548 | -917.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€932 | -€9,480 | -€8,548 | -917.2% |
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 5 October 2026 via checked.be.