Approach DMMC: 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.
Approach DMMC
Largest movements
- Tangible fixed assets +€1.9m
up €1.9m (+1238.2%), from €156,783 to €2.1m
of which Land and buildings: +€1.6m
- Receivables within one year +€48,401
up €48,401 (+222.3%), from €21,777 to €70,178
of which Trade receivables: +€48,401
- Other debts +€2.2m
up €2.2m (+5046.5%), from €42,986 to €2.2m
- Profit (loss) carried forward -€191,132
down €191,132 (-671.4%), from -€28,467 to -€219,599
- Other operating charges +€112,942
up €112,942 (+5216.8%), from €2,165 to €115,107
- Depreciation +€46,145
up €46,145 (+8365.4%), from €552 to €46,697
- Gross operating margin -€28,362
down €28,362 (-3673.3%), from -€772 to -€29,134
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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €178,642 | €2,169,257 | +€2.0m | +1114.3% |
| Fixed assets | 21/28 | €156,783 | €2,097,990 | +€1.9m | +1238.2% |
| Tangible fixed assets | 22/27 | €156,783 | €2,097,990 | +€1.9m | +1238.2% |
| Land and buildings | 22 | €45,690 | €1,612,943 | +€1.6m | +3430.2% |
| Other tangible fixed assets | 26 | €111,092 | €485,047 | +€373,955 | +336.6% |
| Current assets | 29/58 | €21,859 | €71,268 | +€49,408 | +226.0% |
| Amounts receivable within one year | 40/41 | €21,777 | €70,178 | +€48,401 | +222.3% |
| Trade receivables | 40 | - | €48,401 | +€48,401 | |
| Other amounts receivable | 41 | €21,777 | €21,777 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €82 | €1,089 | +€1,007 | +1227.6% |
| Total equity and liabilities | 10/49 | €178,642 | €2,169,257 | +€2.0m | +1114.3% |
| Equity | 10/15 | €135,143 | -€55,989 | -€191,132 | |
| Contributions | 10/11 | €148,736 | €148,736 | = | 0.0% |
| Capital | 10 | €148,736 | €148,736 | = | 0.0% |
| Issued capital | 100 | €148,736 | €148,736 | = | 0.0% |
| Reserves | 13 | €14,874 | €14,874 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,874 | €14,874 | = | 0.0% |
| Legal reserve | 130 | €14,874 | €14,874 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,467 | -€219,599 | -€191,132 | -671.4% |
| Amounts payable | 17/49 | €43,499 | €2,225,247 | +€2.2m | +5015.6% |
| Amounts payable within one year | 42/48 | €43,112 | €2,225,247 | +€2.2m | +5061.6% |
| Trade debts | 44 | €126 | €12,989 | +€12,863 | +10208.7% |
| Suppliers | 440/4 | €126 | €12,989 | +€12,863 | +10208.7% |
| Other amounts payable | 47/48 | €42,986 | €2,212,258 | +€2.2m | +5046.5% |
| Accrued charges and deferred income | 492/3 | €387 | €0 | -€387 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €552 | €46,697 | +€46,145 | +8365.4% |
| Other operating charges | 640/8 | €2,165 | €115,107 | +€112,942 | +5216.8% |
| Gross operating margin | 9900 | -€772 | -€29,134 | -€28,362 | -3673.3% |
| Operating profit (loss) | 9901 | -€3,489 | -€190,937 | -€187,448 | -5373.1% |
| Financial charges | 65/66B | €69 | €195 | +€126 | +183.2% |
| Recurring financial charges | 65 | €69 | €195 | +€126 | +183.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,558 | -€191,132 | -€187,575 | -5272.5% |
| Profit (loss) for the period | 9904 | -€3,558 | -€191,132 | -€187,575 | -5272.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,558 | -€191,132 | -€187,575 | -5272.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.