P.Dubourg Constructions: what changed
Two financial 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.
P.Dubourg Constructions
Largest movements
- Cash +€19,002
up €19,002 (+18.8%), from €101,076 to €120,079
mainly Net result for the year (+€25,895) and Other debts (+€16,894)
- Receivables within one year -€4,937
down €4,937 (-70.9%), from €6,963 to €2,026
of which Trade receivables: -€2,625
- Other debts +€16,894
up €16,894 (+683%), from €2,472 to €19,366
- Advances received -€10,596
no longer reported in 2025 (was €10,596)
- Profit (loss) carried forward +€8,895
up €8,895 (+10.7%), from €83,491 to €92,386
- Tax, wage and social debts -€3,899
down €3,899 (-66.5%), from €5,864 to €1,966
- Trade debts +€2,505
up €2,505 (+98.0%), from €2,557 to €5,062
- Depreciation -€5,024
down €5,024 (-94.6%), from €5,313 to €289
- Financial income +€1,146
up €1,146 (+665%), from €172 to €1,318
- Taxes +€1,101
up €1,101 (+19.3%), from €5,714 to €6,816
- Gross operating margin -€696
down €696 (-2.1%), from €33,295 to €32,599
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.
Derived cash bridge
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 | €109,980 | €123,780 | +€13,799 | +12.5% |
| Fixed assets | 21/28 | €1,272 | €984 | -€289 | -22.7% |
| Tangible fixed assets | 22/27 | €522 | €234 | -€289 | -55.3% |
| Plant, machinery and equipment | 23 | €522 | €234 | -€289 | -55.3% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €108,708 | €122,796 | +€14,088 | +13.0% |
| Amounts receivable within one year | 40/41 | €6,963 | €2,026 | -€4,937 | -70.9% |
| Trade receivables | 40 | €3,567 | €942 | -€2,625 | -73.6% |
| Other amounts receivable | 41 | €3,396 | €1,084 | -€2,312 | -68.1% |
| Cash at bank and in hand | 54/58 | €101,076 | €120,079 | +€19,002 | +18.8% |
| Deferred charges and accrued income | 490/1 | €668 | €691 | +€23 | +3.4% |
| Total equity and liabilities | 10/49 | €109,980 | €123,780 | +€13,799 | +12.5% |
| Equity | 10/15 | €88,491 | €97,386 | +€8,895 | +10.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,491 | €92,386 | +€8,895 | +10.7% |
| Amounts payable | 17/49 | €21,489 | €26,393 | +€4,904 | +22.8% |
| Amounts payable within one year | 42/48 | €21,489 | €26,393 | +€4,904 | +22.8% |
| Trade debts | 44 | €2,557 | €5,062 | +€2,505 | +98.0% |
| Suppliers | 440/4 | €2,557 | €5,062 | +€2,505 | +98.0% |
| Advances received on contracts in progress | 46 | €10,596 | - | -€10,596 | |
| Taxes, remuneration and social security | 45 | €5,864 | €1,966 | -€3,899 | -66.5% |
| Taxes | 450/3 | €5,864 | €1,966 | -€3,899 | -66.5% |
| Other amounts payable | 47/48 | €2,472 | €19,366 | +€16,894 | +683% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,313 | €289 | -€5,024 | -94.6% |
| Other operating charges | 640/8 | €641 | €874 | +€232 | +36.2% |
| Gross operating margin | 9900 | €33,295 | €32,599 | -€696 | -2.1% |
| Operating profit (loss) | 9901 | €27,341 | €31,437 | +€4,096 | +15.0% |
| Financial income | 75/76B | €172 | €1,318 | +€1,146 | +665% |
| Recurring financial income | 75 | €172 | €1,318 | +€1,146 | +665% |
| Financial charges | 65/66B | €47 | €45 | -€2 | -4.4% |
| Recurring financial charges | 65 | €47 | €45 | -€2 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €27,467 | €32,711 | +€5,244 | +19.1% |
| Income taxes | 67/77 | €5,714 | €6,816 | +€1,101 | +19.3% |
| Profit (loss) for the period | 9904 | €21,753 | €25,895 | +€4,142 | +19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,753 | €25,895 | +€4,142 | +19.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.