D.M.C. CONCEPT: 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.
D.M.C. CONCEPT
Largest movements
- Tangible fixed assets +€32,508
up €32,508 (+3,347%), from €971 to €33,480
of which Furniture and vehicles: +€33,448
- Stocks and contracts +€15,815
up €15,815 (+27.5%), from €57,585 to €73,400
- Receivables within one year -€10,583
down €10,583 (-7.7%), from €137,318 to €126,735
- Cash -€3,551
down €3,551 (-37.4%), from €9,507 to €5,956
mainly Investment in fixed assets (net) (-€35,379) and Stocks and contracts (-€15,815)
- Trade debts +€37,641
up €37,641 (+41.3%), from €91,092 to €128,733
- Other debts -€9,411
down €9,411 (-56.3%), from €16,701 to €7,290
- Profit (loss) carried forward +€5,855
up €5,855 (+9.7%), from €60,482 to €66,337
- Staff costs -€7,944
down €7,944 (-12.0%), from €66,225 to €58,281
- Gross operating margin -€6,632
down €6,632 (-8.5%), from €77,700 to €71,068
- Depreciation +€917
up €917 (+46.9%), from €1,954 to €2,871
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 | €206,738 | €242,241 | +€35,504 | +17.2% |
| Fixed assets | 21/28 | €1,543 | €34,052 | +€32,508 | +2,107% |
| Tangible fixed assets | 22/27 | €971 | €33,480 | +€32,508 | +3,347% |
| Furniture and vehicles | 24 | €32 | €33,480 | +€33,448 | +105,881% |
| Other tangible fixed assets | 26 | €940 | - | -€940 | |
| Financial fixed assets | 28 | €572 | €572 | = | 0.0% |
| Current assets | 29/58 | €205,194 | €208,190 | +€2,995 | +1.5% |
| Stocks and contracts in progress | 3 | €57,585 | €73,400 | +€15,815 | +27.5% |
| Stocks | 30/36 | €57,585 | €73,400 | +€15,815 | +27.5% |
| Amounts receivable within one year | 40/41 | €137,318 | €126,735 | -€10,583 | -7.7% |
| Trade receivables | 40 | €137,318 | €126,735 | -€10,583 | -7.7% |
| Cash at bank and in hand | 54/58 | €9,507 | €5,956 | -€3,551 | -37.4% |
| Deferred charges and accrued income | 490/1 | €784 | €2,099 | +€1,315 | +168% |
| Total equity and liabilities | 10/49 | €206,738 | €242,241 | +€35,504 | +17.2% |
| Equity | 10/15 | €80,759 | €86,614 | +€5,855 | +7.3% |
| Contributions | 10/11 | €18,417 | €18,417 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,482 | €66,337 | +€5,855 | +9.7% |
| Amounts payable | 17/49 | €125,979 | €155,627 | +€29,648 | +23.5% |
| Amounts payable within one year | 42/48 | €125,979 | €155,627 | +€29,648 | +23.5% |
| Current portion of amounts payable after more than one year | 42 | €740 | €740 | = | 0.0% |
| Trade debts | 44 | €91,092 | €128,733 | +€37,641 | +41.3% |
| Suppliers | 440/4 | €91,092 | €128,733 | +€37,641 | +41.3% |
| Taxes, remuneration and social security | 45 | €17,446 | €18,864 | +€1,418 | +8.1% |
| Taxes | 450/3 | €10,010 | €6,064 | -€3,945 | -39.4% |
| Remuneration and social security | 454/9 | €7,437 | €12,799 | +€5,363 | +72.1% |
| Other amounts payable | 47/48 | €16,701 | €7,290 | -€9,411 | -56.3% |
| Remuneration, social security and pensions | 62 | €66,225 | €58,281 | -€7,944 | -12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,954 | €2,871 | +€917 | +46.9% |
| Other operating charges | 640/8 | €503 | €516 | +€12 | +2.5% |
| Gross operating margin | 9900 | €77,700 | €71,068 | -€6,632 | -8.5% |
| Operating profit (loss) | 9901 | €9,017 | €9,400 | +€383 | +4.2% |
| Financial income | 75/76B | €10 | €1 | -€9 | -86.3% |
| Recurring financial income | 75 | €10 | €1 | -€9 | -86.3% |
| Financial charges | 65/66B | €2,067 | €1,817 | -€250 | -12.1% |
| Recurring financial charges | 65 | €2,067 | €1,817 | -€250 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | €6,960 | €7,584 | +€625 | +9.0% |
| Income taxes | 67/77 | €1,691 | €1,729 | +€38 | +2.3% |
| Profit (loss) for the period | 9904 | €5,269 | €5,855 | +€586 | +11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,269 | €5,855 | +€586 | +11.1% |
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 13 October 2026 via checked.be.