DVConstruct: 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.
DVConstruct
Largest movements
- Cash +€43,604
up €43,604 (+8.6%), from €505,588 to €549,192
mainly Net result for the year (+€81,524) and Depreciation (+€16,222)
- Tangible fixed assets +€14,386
up €14,386 (+53.8%), from €26,721 to €41,106
of which Furniture and vehicles: +€15,284
- Profit (loss) carried forward +€42,524
up €42,524 (+18.0%), from €236,007 to €278,531
- Accrued charges and deferred income +€8,805
up €8,805 (+380.3%), from €2,315 to €11,120
- Financial charges +€8,819
up €8,819 (+369.9%), from €2,384 to €11,203
- Gross operating margin +€7,300
up €7,300 (+5.8%), from €124,835 to €132,135
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 | €553,210 | €610,557 | +€57,347 | +10.4% |
| Fixed assets | 21/28 | €26,721 | €41,106 | +€14,386 | +53.8% |
| Tangible fixed assets | 22/27 | €26,721 | €41,106 | +€14,386 | +53.8% |
| Furniture and vehicles | 24 | €24,462 | €39,746 | +€15,284 | +62.5% |
| Other tangible fixed assets | 26 | €2,259 | €1,360 | -€898 | -39.8% |
| Current assets | 29/58 | €526,489 | €569,451 | +€42,961 | +8.2% |
| Amounts receivable within one year | 40/41 | €16,328 | €16,827 | +€498 | +3.1% |
| Trade receivables | 40 | €16,298 | €16,827 | +€528 | +3.2% |
| Other amounts receivable | 41 | €30 | €0 | -€30 | -100.0% |
| Cash at bank and in hand | 54/58 | €505,588 | €549,192 | +€43,604 | +8.6% |
| Deferred charges and accrued income | 490/1 | €4,573 | €3,432 | -€1,141 | -25.0% |
| Total equity and liabilities | 10/49 | €553,210 | €610,557 | +€57,347 | +10.4% |
| Equity | 10/15 | €256,467 | €298,991 | +€42,524 | +16.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €236,007 | €278,531 | +€42,524 | +18.0% |
| Amounts payable | 17/49 | €296,743 | €311,566 | +€14,823 | +5.0% |
| Amounts payable within one year | 42/48 | €294,428 | €300,446 | +€6,018 | +2.0% |
| Trade debts | 44 | €1,045 | €3,451 | +€2,406 | +230.2% |
| Suppliers | 440/4 | €1,045 | €3,451 | +€2,406 | +230.2% |
| Taxes, remuneration and social security | 45 | €7,468 | €7,696 | +€228 | +3.1% |
| Taxes | 450/3 | €7,468 | €7,696 | +€228 | +3.1% |
| Other amounts payable | 47/48 | €285,915 | €289,299 | +€3,384 | +1.2% |
| Accrued charges and deferred income | 492/3 | €2,315 | €11,120 | +€8,805 | +380.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,276 | €16,222 | +€946 | +6.2% |
| Other operating charges | 640/8 | €1,036 | €988 | -€49 | -4.7% |
| Gross operating margin | 9900 | €124,835 | €132,135 | +€7,300 | +5.8% |
| Operating profit (loss) | 9901 | €108,522 | €114,925 | +€6,402 | +5.9% |
| Financial charges | 65/66B | €2,384 | €11,203 | +€8,819 | +369.9% |
| Recurring financial charges | 65 | €2,384 | €11,203 | +€8,819 | +369.9% |
| Profit (loss) for the period before taxes | 9903 | €106,138 | €103,722 | -€2,417 | -2.3% |
| Income taxes | 67/77 | €22,970 | €22,198 | -€772 | -3.4% |
| Profit (loss) for the period | 9904 | €83,168 | €81,524 | -€1,644 | -2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €83,168 | €81,524 | -€1,644 | -2.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.