D.M.C.: 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.
D.M.C.
Largest movements
- Tangible fixed assets -€26,156
down €26,156 (-6.1%), from €427,219 to €401,063
- Debts after one year -€40,543
down €40,543 (-54.3%), from €74,692 to €34,149
- Reserves +€8,213
up €8,213 (+4.6%), from €179,478 to €187,691
of which Distributable reserves: +€8,213
- Trade debts +€7,336
up €7,336 (+168.8%), from €4,347 to €11,683
- Taxes +€1,481
up €1,481 (+69.2%), from €2,140 to €3,621
- Staff costs +€1,382
up €1,382 (+3.0%), from €46,673 to €48,055
- Turnover +€1,146
up €1,146 (+1.1%), from €102,656 to €103,802
- Gross operating margin +€1,120
up €1,120 (+1.2%), from €92,235 to €93,355
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
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 | €679,471 | €653,258 | -€26,213 | -3.9% |
| Fixed assets | 21/28 | €677,219 | €651,063 | -€26,156 | -3.9% |
| Tangible fixed assets | 22/27 | €427,219 | €401,063 | -€26,156 | -6.1% |
| Land and buildings | 22 | €427,219 | €401,063 | -€26,156 | -6.1% |
| Financial fixed assets | 28 | €250,000 | €250,000 | = | 0.0% |
| Current assets | 29/58 | €2,252 | €2,195 | -€57 | -2.5% |
| Cash at bank and in hand | 54/58 | €153 | €26 | -€127 | -83.0% |
| Deferred charges and accrued income | 490/1 | €2,099 | €2,169 | +€70 | +3.3% |
| Total equity and liabilities | 10/49 | €679,471 | €653,258 | -€26,213 | -3.9% |
| Equity | 10/15 | €249,666 | €256,360 | +€6,694 | +2.7% |
| Contributions | 10/11 | €61,975 | €61,975 | = | 0.0% |
| Capital | 10 | €61,975 | €61,975 | = | 0.0% |
| Issued capital | 100 | €61,975 | €61,975 | = | 0.0% |
| Reserves | 13 | €179,478 | €187,691 | +€8,213 | +4.6% |
| Non-distributable reserves | 130/1 | €6,198 | €6,198 | = | 0.0% |
| Legal reserve | 130 | €6,198 | €6,198 | = | 0.0% |
| Distributable reserves | 133 | €173,280 | €181,493 | +€8,213 | +4.7% |
| Profit (loss) carried forward | 14 | €8,213 | €6,694 | -€1,519 | -18.5% |
| Amounts payable | 17/49 | €429,805 | €396,898 | -€32,907 | -7.7% |
| Amounts payable after more than one year | 17 | €74,692 | €34,149 | -€40,543 | -54.3% |
| Financial debts | 170/4 | €74,692 | €34,149 | -€40,543 | -54.3% |
| Amounts payable within one year | 42/48 | €355,113 | €362,749 | +€7,636 | +2.2% |
| Financial debts | 43 | €40,074 | €40,543 | +€469 | +1.2% |
| Credit institutions | 430/8 | €40,074 | €40,543 | +€469 | +1.2% |
| Trade debts | 44 | €4,347 | €11,683 | +€7,336 | +168.8% |
| Suppliers | 440/4 | €4,347 | €11,683 | +€7,336 | +168.8% |
| Taxes, remuneration and social security | 45 | €4,294 | €5,147 | +€853 | +19.9% |
| Taxes | 450/3 | €2,200 | €3,000 | +€800 | +36.4% |
| Remuneration and social security | 454/9 | €2,094 | €2,147 | +€53 | +2.5% |
| Other amounts payable | 47/48 | €306,398 | €305,376 | -€1,022 | -0.3% |
| Turnover | 70 | €102,656 | €103,802 | +€1,146 | +1.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €10,421 | €10,447 | +€26 | +0.2% |
| Remuneration, social security and pensions | 62 | €46,673 | €48,055 | +€1,382 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,156 | €26,156 | = | 0.0% |
| Other operating charges | 640/8 | €7,052 | €7,256 | +€204 | +2.9% |
| Gross operating margin | 9900 | €92,235 | €93,355 | +€1,120 | +1.2% |
| Operating profit (loss) | 9901 | €12,354 | €11,888 | -€466 | -3.8% |
| Financial charges | 65/66B | €2,001 | €1,573 | -€428 | -21.4% |
| Recurring financial charges | 65 | €2,001 | €1,573 | -€428 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | €10,353 | €10,315 | -€38 | -0.4% |
| Income taxes | 67/77 | €2,140 | €3,621 | +€1,481 | +69.2% |
| Profit (loss) for the period | 9904 | €8,213 | €6,694 | -€1,519 | -18.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,213 | €6,694 | -€1,519 | -18.5% |
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 1 October 2026 via checked.be.