DVZ Constructions: 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.
DVZ Constructions
Largest movements
- Receivables within one year +€30,252
up €30,252 (+593.6%), from €5,096 to €35,348
of which Other amounts receivable: +€30,656
- Tangible fixed assets -€4,667
down €4,667 (-50.1%), from €9,321 to €4,654
- Cash -€692
down €692 (-91.5%), from €756 to €64
mainly Receivables within one year (-€30,252) and Tax, wage and social debts (-€3,545)
- Reserves +€16,148
up €16,148 (+1709.0%), from €945 to €17,093
- Advances received +€13,471
new in 2025: €13,471
- Tax, wage and social debts -€3,545
down €3,545 (-41.6%), from €8,517 to €4,972
- Trade debts -€1,181
down €1,181 (-22.1%), from €5,338 to €4,157
- Gross operating margin +€19,902
up €19,902 (+242.8%), from €8,196 to €28,098
- Taxes +€4,026
up €4,026 (+862.8%), from €467 to €4,493
- Financial charges +€1,015
up €1,015 (+139.8%), from €726 to €1,741
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 | €16,300 | €41,193 | +€24,893 | +152.7% |
| Fixed assets | 21/28 | €10,448 | €5,781 | -€4,667 | -44.7% |
| Tangible fixed assets | 22/27 | €9,321 | €4,654 | -€4,667 | -50.1% |
| Furniture and vehicles | 24 | €9,321 | €4,654 | -€4,667 | -50.1% |
| Financial fixed assets | 28 | €1,127 | €1,127 | = | 0.0% |
| Current assets | 29/58 | €5,852 | €35,412 | +€29,560 | +505.1% |
| Amounts receivable within one year | 40/41 | €5,096 | €35,348 | +€30,252 | +593.6% |
| Trade receivables | 40 | €404 | €0 | -€404 | -100.0% |
| Other amounts receivable | 41 | €4,692 | €35,348 | +€30,656 | +653.3% |
| Cash at bank and in hand | 54/58 | €756 | €64 | -€692 | -91.5% |
| Total equity and liabilities | 10/49 | €16,300 | €41,193 | +€24,893 | +152.7% |
| Equity | 10/15 | €2,445 | €18,593 | +€16,148 | +660.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €945 | €17,093 | +€16,148 | +1709.0% |
| Distributable reserves | 133 | €945 | €17,093 | +€16,148 | +1709.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €13,855 | €22,600 | +€8,745 | +63.1% |
| Amounts payable within one year | 42/48 | €13,855 | €22,600 | +€8,745 | +63.1% |
| Trade debts | 44 | €5,338 | €4,157 | -€1,181 | -22.1% |
| Suppliers | 440/4 | €5,338 | €4,157 | -€1,181 | -22.1% |
| Advances received on contracts in progress | 46 | - | €13,471 | +€13,471 | |
| Taxes, remuneration and social security | 45 | €8,517 | €4,972 | -€3,545 | -41.6% |
| Taxes | 450/3 | €8,517 | €4,972 | -€3,545 | -41.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,667 | €4,667 | +€0 | 0.0% |
| Other operating charges | 640/8 | €863 | €1,050 | +€187 | +21.7% |
| Gross operating margin | 9900 | €8,196 | €28,098 | +€19,902 | +242.8% |
| Operating profit (loss) | 9901 | €2,667 | €22,382 | +€19,715 | +739.2% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €726 | €1,741 | +€1,015 | +139.8% |
| Recurring financial charges | 65 | €726 | €1,741 | +€1,015 | +139.8% |
| Profit (loss) for the period before taxes | 9903 | €1,942 | €20,641 | +€18,699 | +962.8% |
| Income taxes | 67/77 | €467 | €4,493 | +€4,026 | +862.8% |
| Profit (loss) for the period | 9904 | €1,475 | €16,148 | +€14,673 | +994.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,475 | €16,148 | +€14,673 | +994.5% |
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.