DYLS CONSTRUCT: 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.
What changed
DYLS CONSTRUCT
NACE 41.001, General construction of residential buildings
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€264,507
2024 · €413,279-€148,771
Equity
€4.6m
2024 · €4.3m+€264,507
Cash
€656,142
2024 · €1.4m-€712,684
Balance sheet total
€32.2m
2024 · €34.9m-€2.7m
Largest movements
Assets
- Receivables within one year -€1.8m
down €1.8m (-28.7%), from €6.1m to €4.4m
of which Trade receivables: -€1.8m
- Cash -€712,684
down €712,684 (-52.1%), from €1.4m to €656,142
mainly Debts after one year (-€2.4m) and Other debts (-€1.7m)
Equity and liabilities
- Debts after one year -€2.4m
down €2.4m (-20.3%), from €11.8m to €9.4m
- Advances received +€1.7m
up €1.7m (+224.8%), from €756,678 to €2.5m
- Other debts -€1.7m
down €1.7m (-15.7%), from €10.5m to €8.9m
- Trade debts -€1.2m
down €1.2m (-18.9%), from €6.5m to €5.3m
- Short-term financial debts +€937,230
up €937,230, from €0 to €937,230
Income statement
- Goods and materials +€5.0m
up €5.0m (+18.7%), from €26.4m to €31.4m
- Turnover +€1.1m
up €1.1m (+2.9%), from €36.7m to €37.8m
- Services and other goods +€458,632
up €458,632 (+15.0%), from €3.1m to €3.5m
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.
Result 2024
€413,279
Turnover
+€1.1m
Other operating income
-€158,747
Goods and materials
-€5.0m
Services and other goods
-€458,632
Staff costs
+€74,899
Depreciation
+€45,972
Provisions
+€66,467
Other operating charges
+€12,073
Other operating items
+€3.6m
Financial income
+€20,711
Financial charges
+€322,316
Taxes
+€180,173
Result 2025
€264,507
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.
From operations
+€914,129
Investment
-€153,787
Financing
-€1.5m
Cash 2024
€1.4m
From operations (derived)
+€914,129
Net result for the year
+€264,507
Depreciation
+€470,091
Stocks and contracts
-€109,330
Receivables within one year
+€1.8m
Deferred charges and accrued income
+€23,248
Provisions
-€45,514
Trade debts
-€1.2m
Tax, wage and social debts
-€263,407
Advances received
+€1.7m
Other debts
-€1.7m
Accrued charges and deferred income
-€4,370
Investment (derived)
-€153,787
Investment in fixed assets (net)
-€153,787
Financing
-€1.5m
Debts after one year
-€2.4m
Current portion of long-term debt
-€25,121
Short-term financial debts
+€937,230
Cash 2025
€656,142
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,929,396 | €32,227,613 | -€2.7m | -7.7% |
| Fixed assets | 21/28 | €2,903,416 | €2,587,112 | -€316,304 | -10.9% |
| Intangible fixed assets | 21 | €1,598 | €1,986 | +€388 | +24.3% |
| Tangible fixed assets | 22/27 | €2,315,816 | €1,988,443 | -€327,373 | -14.1% |
| Plant, machinery and equipment | 23 | €986,170 | €674,384 | -€311,786 | -31.6% |
| Furniture and vehicles | 24 | €1,297,720 | €1,255,746 | -€41,974 | -3.2% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €31,926 | €58,313 | +€26,387 | +82.7% |
| Financial fixed assets | 28 | €586,001 | €596,682 | +€10,681 | +1.8% |
| Companies linked by participating interests | 282/3 | €199,727 | €199,727 | = | 0.0% |
| Participating interests | 282 | €199,727 | €199,727 | = | 0.0% |
| Other financial fixed assets | 284/8 | €386,274 | €396,955 | +€10,681 | +2.8% |
| Shares | 284 | - | €1,200 | +€1,200 | |
| Amounts receivable and cash guarantees | 285/8 | €386,274 | €395,755 | +€9,481 | +2.5% |
| Current assets | 29/58 | €32,025,980 | €29,640,501 | -€2.4m | -7.4% |
| Stocks and contracts in progress | 3 | €24,334,618 | €24,443,948 | +€109,330 | +0.4% |
| Stocks | 30/36 | €2,637,100 | €4,897,657 | +€2.3m | +85.7% |
| Property held for sale | 35 | €2,637,100 | €4,897,657 | +€2.3m | +85.7% |
| Contracts in progress | 37 | €21,697,519 | €19,546,291 | -€2.2m | -9.9% |
| Amounts receivable within one year | 40/41 | €6,122,029 | €4,363,152 | -€1.8m | -28.7% |
| Trade receivables | 40 | €3,736,300 | €1,920,050 | -€1.8m | -48.6% |
| Other amounts receivable | 41 | €2,385,728 | €2,443,101 | +€57,373 | +2.4% |
| Cash at bank and in hand | 54/58 | €1,368,826 | €656,142 | -€712,684 | -52.1% |
| Deferred charges and accrued income | 490/1 | €200,508 | €177,259 | -€23,248 | -11.6% |
| Total equity and liabilities | 10/49 | €34,929,396 | €32,227,613 | -€2.7m | -7.7% |
| Equity | 10/15 | €4,332,717 | €4,597,224 | +€264,507 | +6.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €599,820 | €599,820 | = | 0.0% |
| Tax-exempt reserves | 132 | €597,820 | €0 | -€597,820 | -100.0% |
| Distributable reserves | 133 | €2,000 | €599,820 | +€597,820 | +29891.0% |
| Profit (loss) carried forward | 14 | €3,712,897 | €3,977,404 | +€264,507 | +7.1% |
| Provisions and deferred taxes | 16 | €45,514 | €0 | -€45,514 | -100.0% |
| Provisions for liabilities and charges | 160/5 | €45,514 | €0 | -€45,514 | -100.0% |
| Other liabilities and charges | 164/5 | €45,514 | €0 | -€45,514 | -100.0% |
| Amounts payable | 17/49 | €30,551,165 | €27,630,388 | -€2.9m | -9.6% |
| Amounts payable after more than one year | 17 | €11,755,407 | €9,370,272 | -€2.4m | -20.3% |
| Financial debts | 170/4 | €11,755,407 | €9,370,272 | -€2.4m | -20.3% |
| Subordinated loans | 170 | €5,000,000 | €5,000,000 | = | 0.0% |
| Credit institutions | 173 | €1,422,073 | €1,370,272 | -€51,802 | -3.6% |
| Other loans | 174 | €5,333,333 | €3,000,000 | -€2.3m | -43.7% |
| Amounts payable within one year | 42/48 | €18,508,185 | €17,976,914 | -€531,272 | -2.9% |
| Current portion of amounts payable after more than one year | 42 | €217,608 | €192,486 | -€25,121 | -11.5% |
| Financial debts | 43 | €0 | €937,230 | +€937,230 | |
| Credit institutions | 430/8 | €0 | €937,230 | +€937,230 | |
| Trade debts | 44 | €6,522,342 | €5,292,338 | -€1.2m | -18.9% |
| Suppliers | 440/4 | €6,522,342 | €5,292,338 | -€1.2m | -18.9% |
| Advances received on contracts in progress | 46 | €756,678 | €2,457,961 | +€1.7m | +224.8% |
| Taxes, remuneration and social security | 45 | €495,738 | €232,330 | -€263,407 | -53.1% |
| Taxes | 450/3 | €317,257 | €52,333 | -€264,924 | -83.5% |
| Remuneration and social security | 454/9 | €178,481 | €179,997 | +€1,517 | +0.8% |
| Other amounts payable | 47/48 | €10,515,820 | €8,864,568 | -€1.7m | -15.7% |
| Accrued charges and deferred income | 492/3 | €287,573 | €283,203 | -€4,370 | -1.5% |
| Operating income | 70/76A | €33,553,925 | €38,046,384 | +€4.5m | +13.4% |
| Turnover | 70 | €36,718,818 | €37,770,698 | +€1.1m | +2.9% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€3,552,241 | €109,330 | +€3.7m | |
| Other operating income | 74 | €320,071 | €161,324 | -€158,747 | -49.6% |
| Non-recurring operating income | 76A | €67,277 | €5,032 | -€62,245 | -92.5% |
| Operating charges | 60/66A | €32,198,548 | €37,362,978 | +€5.2m | +16.0% |
| Goods for resale, raw materials and consumables | 60 | €26,419,214 | €31,370,441 | +€5.0m | +18.7% |
| Purchases | 600/8 | €26,419,214 | €31,370,441 | +€5.0m | +18.7% |
| Services and other goods | 61 | €3,058,128 | €3,516,760 | +€458,632 | +15.0% |
| Remuneration, social security and pensions | 62 | €1,961,166 | €1,886,267 | -€74,899 | -3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €516,063 | €470,091 | -€45,972 | -8.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €20,953 | -€45,514 | -€66,467 | |
| Other operating charges | 640/8 | €173,353 | €161,280 | -€12,073 | -7.0% |
| Non-recurring operating charges | 66A | €49,671 | €3,653 | -€46,018 | -92.6% |
| Operating profit (loss) | 9901 | €1,355,378 | €683,406 | -€671,971 | -49.6% |
| Financial income | 75/76B | €26,677 | €47,388 | +€20,711 | +77.6% |
| Recurring financial income | 75 | €26,677 | €47,388 | +€20,711 | +77.6% |
| Income from current assets | 751 | - | €7,380 | +€7,380 | |
| Other financial income | 752/9 | €26,677 | €40,008 | +€13,330 | +50.0% |
| Financial charges | 65/66B | €735,752 | €413,436 | -€322,316 | -43.8% |
| Recurring financial charges | 65 | €735,752 | €413,436 | -€322,316 | -43.8% |
| Debt charges | 650 | €721,689 | €389,721 | -€331,968 | -46.0% |
| Other financial charges | 652/9 | €14,062 | €23,715 | +€9,652 | +68.6% |
| Profit (loss) for the period before taxes | 9903 | €646,303 | €317,359 | -€328,945 | -50.9% |
| Income taxes | 67/77 | €233,025 | €52,851 | -€180,173 | -77.3% |
| Taxes | 670/3 | €233,025 | €52,851 | -€180,173 | -77.3% |
| Profit (loss) for the period | 9904 | €413,279 | €264,507 | -€148,771 | -36.0% |
| Transfer from tax-exempt reserves | 789 | - | €597,820 | +€597,820 | |
| Profit (loss) for the period to be appropriated | 9905 | €413,279 | €862,327 | +€449,049 | +108.7% |
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 4 October 2026 via checked.be.