DVDM CONSTRUCT: 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.
DVDM CONSTRUCT
Largest movements
- Cash +€12,522
up €12,522 (+813%), from €1,541 to €14,063
mainly Net result for the year (+€15,132) and Current portion of long-term debt (+€4,924)
- Receivables within one year +€10,449
up €10,449 (+19.3%), from €54,231 to €64,680
of which Trade receivables: +€21,565
- Profit (loss) carried forward +€15,132
up €15,132 (+33.5%), from €45,196 to €60,329
- Current portion of long-term debt +€4,924
up €4,924 (+1,071%), from €460 to €5,383
- Trade debts +€1,962
up €1,962 (+213%), from €923 to €2,885
of which Bills of exchange payable: +€2,885
- Tax, wage and social debts +€953
up €953 (+15.4%), from €6,193 to €7,146
- Financial charges -€15,409
down €15,409 (-80.2%), from €19,219 to €3,810
- Gross operating margin -€11,214
down €11,214 (-32.6%), from €34,393 to €23,178
- Taxes +€1,100
up €1,100 (+36.3%), from €3,035 to €4,135
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €55,772 | €78,743 | +€22,972 | +41.2% |
| Current assets | 29/58 | €55,772 | €78,743 | +€22,972 | +41.2% |
| Amounts receivable within one year | 40/41 | €54,231 | €64,680 | +€10,449 | +19.3% |
| Trade receivables | 40 | €42,286 | €63,851 | +€21,565 | +51.0% |
| Other amounts receivable | 41 | €11,945 | €829 | -€11,116 | -93.1% |
| Cash at bank and in hand | 54/58 | €1,541 | €14,063 | +€12,522 | +813% |
| Total equity and liabilities | 10/49 | €55,772 | €78,743 | +€22,972 | +41.2% |
| Equity | 10/15 | €48,196 | €63,329 | +€15,132 | +31.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,196 | €60,329 | +€15,132 | +33.5% |
| Amounts payable | 17/49 | €7,575 | €15,415 | +€7,839 | +103% |
| Amounts payable within one year | 42/48 | €7,575 | €15,415 | +€7,839 | +103% |
| Current portion of amounts payable after more than one year | 42 | €460 | €5,383 | +€4,924 | +1,071% |
| Trade debts | 44 | €923 | €2,885 | +€1,962 | +213% |
| Suppliers | 440/4 | €923 | - | -€923 | |
| Bills of exchange payable | 441 | - | €2,885 | +€2,885 | |
| Taxes, remuneration and social security | 45 | €6,193 | €7,146 | +€953 | +15.4% |
| Taxes | 450/3 | €6,193 | €7,146 | +€953 | +15.4% |
| Other operating charges | 640/8 | €120 | €100 | -€20 | -16.6% |
| Gross operating margin | 9900 | €34,393 | €23,178 | -€11,214 | -32.6% |
| Operating profit (loss) | 9901 | €34,272 | €23,078 | -€11,195 | -32.7% |
| Financial charges | 65/66B | €19,219 | €3,810 | -€15,409 | -80.2% |
| Recurring financial charges | 65 | €19,219 | €3,810 | -€15,409 | -80.2% |
| Profit (loss) for the period before taxes | 9903 | €15,053 | €19,268 | +€4,214 | +28.0% |
| Income taxes | 67/77 | €3,035 | €4,135 | +€1,100 | +36.3% |
| Profit (loss) for the period | 9904 | €12,019 | €15,132 | +€3,114 | +25.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,019 | €15,132 | +€3,114 | +25.9% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.