DYM 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.
DYM CONSTRUCT
Largest movements
- Receivables within one year +€104,077
up €104,077 (+596.9%), from €17,436 to €121,514
of which Trade receivables: +€66,553
- Deferred charges and accrued income -€95,439
no longer reported in 2024 (was €95,439)
- Tangible fixed assets -€23,764
down €23,764 (-49.3%), from €48,197 to €24,432
- Cash +€14,481
up €14,481 (+133.5%), from €10,847 to €25,328
mainly Deferred charges and accrued income (+€95,439) and Depreciation (+€23,764)
- Debts after one year -€18,083
down €18,083 (-59.8%), from €30,256 to €12,173
- Tax, wage and social debts +€15,468
up €15,468 (+419.4%), from €3,688 to €19,156
of which Remuneration and social security: +€12,170
- Profit (loss) carried forward +€5,927
up €5,927 (+5.6%), from €105,958 to €111,885
- Trade debts -€2,996
down €2,996 (-24.3%), from €12,307 to €9,311
- Gross operating margin +€4,682
up €4,682 (+16.2%), from €28,945 to €33,627
- Financial income -€3,285
down €3,285 (-70.9%), from €4,634 to €1,349
- Depreciation +€3,216
up €3,216 (+15.7%), from €20,549 to €23,764
- Taxes -€1,151
down €1,151 (-31.2%), from €3,688 to €2,537
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 | €172,069 | €171,424 | -€645 | -0.4% |
| Fixed assets | 21/28 | €48,347 | €24,582 | -€23,764 | -49.2% |
| Tangible fixed assets | 22/27 | €48,197 | €24,432 | -€23,764 | -49.3% |
| Furniture and vehicles | 24 | €48,197 | €24,432 | -€23,764 | -49.3% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €123,722 | €146,842 | +€23,120 | +18.7% |
| Amounts receivable within one year | 40/41 | €17,436 | €121,514 | +€104,077 | +596.9% |
| Trade receivables | 40 | €8,286 | €74,838 | +€66,553 | +803.2% |
| Other amounts receivable | 41 | €9,151 | €46,675 | +€37,525 | +410.1% |
| Cash at bank and in hand | 54/58 | €10,847 | €25,328 | +€14,481 | +133.5% |
| Deferred charges and accrued income | 490/1 | €95,439 | - | -€95,439 | |
| Total equity and liabilities | 10/49 | €172,069 | €171,424 | -€645 | -0.4% |
| Equity | 10/15 | €105,958 | €111,885 | +€5,927 | +5.6% |
| Profit (loss) carried forward | 14 | €105,958 | €111,885 | +€5,927 | +5.6% |
| Amounts payable | 17/49 | €66,111 | €59,540 | -€6,572 | -9.9% |
| Amounts payable after more than one year | 17 | €30,256 | €12,173 | -€18,083 | -59.8% |
| Financial debts | 170/4 | €30,256 | €12,173 | -€18,083 | -59.8% |
| Amounts payable within one year | 42/48 | €33,730 | €46,551 | +€12,821 | +38.0% |
| Current portion of amounts payable after more than one year | 42 | €17,735 | €18,083 | +€349 | +2.0% |
| Trade debts | 44 | €12,307 | €9,311 | -€2,996 | -24.3% |
| Suppliers | 440/4 | €12,307 | €9,311 | -€2,996 | -24.3% |
| Taxes, remuneration and social security | 45 | €3,688 | €19,156 | +€15,468 | +419.4% |
| Taxes | 450/3 | €3,688 | €6,986 | +€3,298 | +89.4% |
| Remuneration and social security | 454/9 | - | €12,170 | +€12,170 | |
| Accrued charges and deferred income | 492/3 | €2,125 | €816 | -€1,309 | -61.6% |
| Non-recurring operating income | 76A | €4,446 | - | -€4,446 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,549 | €23,764 | +€3,216 | +15.7% |
| Other operating charges | 640/8 | €1,620 | €1,682 | +€62 | +3.9% |
| Gross operating margin | 9900 | €28,945 | €33,627 | +€4,682 | +16.2% |
| Operating profit (loss) | 9901 | €6,777 | €8,180 | +€1,404 | +20.7% |
| Financial income | 75/76B | €4,634 | €1,349 | -€3,285 | -70.9% |
| Recurring financial income | 75 | €4,634 | €1,349 | -€3,285 | -70.9% |
| Financial charges | 65/66B | €1,034 | €1,066 | +€32 | +3.1% |
| Recurring financial charges | 65 | €1,034 | €1,066 | +€32 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €10,376 | €8,463 | -€1,913 | -18.4% |
| Income taxes | 67/77 | €3,688 | €2,537 | -€1,151 | -31.2% |
| Profit (loss) for the period | 9904 | €6,688 | €5,927 | -€761 | -11.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,688 | €5,927 | -€761 | -11.4% |
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 28 September 2026 via checked.be.