D.M.C. SERVICES: 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. SERVICES
Largest movements
- Stocks and contracts -€11,480
down €11,480 (-51.4%), from €22,356 to €10,876
- Deferred charges and accrued income +€3,630
new in 2025: €3,630
- Cash -€1,965
down €1,965 (-9.0%), from €21,733 to €19,768
mainly Net result for the year (-€8,226) and Other debts (-€5,100)
- Tangible fixed assets -€1,550
down €1,550 (-43.9%), from €3,532 to €1,983
- Receivables within one year -€995
down €995 (-24.5%), from €4,060 to €3,065
of which Trade receivables: -€1,312
- Profit (loss) carried forward -€8,226
down €8,226 (-78.0%), from -€10,544 to -€18,771
- Other debts -€5,100
no longer reported in 2025 (was €5,100)
- Tax, wage and social debts +€579
up €579 (+13.4%), from €4,331 to €4,910
- Gross operating margin -€1,676
down €1,676 (-38.9%), from -€4,312 to -€5,989
- Depreciation +€132
up €132 (+9.3%), from €1,418 to €1,550
- Financial income -€69
down €69 (-30.6%), from €224 to €156
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 | €51,706 | €39,346 | -€12,360 | -23.9% |
| Fixed assets | 21/28 | €3,557 | €2,007 | -€1,550 | -43.6% |
| Tangible fixed assets | 22/27 | €3,532 | €1,983 | -€1,550 | -43.9% |
| Furniture and vehicles | 24 | €3,532 | €1,983 | -€1,550 | -43.9% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €48,149 | €37,338 | -€10,811 | -22.5% |
| Stocks and contracts in progress | 3 | €22,356 | €10,876 | -€11,480 | -51.4% |
| Stocks | 30/36 | €22,356 | €10,876 | -€11,480 | -51.4% |
| Amounts receivable within one year | 40/41 | €4,060 | €3,065 | -€995 | -24.5% |
| Trade receivables | 40 | €2,350 | €1,038 | -€1,312 | -55.8% |
| Other amounts receivable | 41 | €1,710 | €2,027 | +€316 | +18.5% |
| Cash at bank and in hand | 54/58 | €21,733 | €19,768 | -€1,965 | -9.0% |
| Deferred charges and accrued income | 490/1 | - | €3,630 | +€3,630 | |
| Total equity and liabilities | 10/49 | €51,706 | €39,346 | -€12,360 | -23.9% |
| Equity | 10/15 | €41,212 | €32,986 | -€8,226 | -20.0% |
| Contributions | 10/11 | €17,397 | €17,397 | = | 0.0% |
| Outside capital | 11 | €17,397 | €17,397 | = | 0.0% |
| Other | 1109/19 | €17,397 | €17,397 | = | 0.0% |
| Reserves | 13 | €34,359 | €34,359 | = | 0.0% |
| Distributable reserves | 133 | €34,359 | €34,359 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,544 | -€18,771 | -€8,226 | -78.0% |
| Amounts payable | 17/49 | €10,494 | €6,360 | -€4,134 | -39.4% |
| Amounts payable within one year | 42/48 | €10,494 | €6,360 | -€4,134 | -39.4% |
| Trade debts | 44 | €1,063 | €1,450 | +€387 | +36.4% |
| Suppliers | 440/4 | €1,063 | €1,450 | +€387 | +36.4% |
| Taxes, remuneration and social security | 45 | €4,331 | €4,910 | +€579 | +13.4% |
| Taxes | 450/3 | €4,331 | €4,910 | +€579 | +13.4% |
| Other amounts payable | 47/48 | €5,100 | - | -€5,100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,418 | €1,550 | +€132 | +9.3% |
| Other operating charges | 640/8 | €436 | €400 | -€36 | -8.2% |
| Gross operating margin | 9900 | -€4,312 | -€5,989 | -€1,676 | -38.9% |
| Operating profit (loss) | 9901 | -€6,166 | -€7,938 | -€1,772 | -28.7% |
| Financial income | 75/76B | €224 | €156 | -€69 | -30.6% |
| Recurring financial income | 75 | €224 | €156 | -€69 | -30.6% |
| Financial charges | 65/66B | €359 | €408 | +€48 | +13.5% |
| Recurring financial charges | 65 | €359 | €408 | +€48 | +13.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,301 | -€8,190 | -€1,889 | -30.0% |
| Income taxes | 67/77 | €88 | €36 | -€52 | -59.1% |
| Profit (loss) for the period | 9904 | -€6,389 | -€8,226 | -€1,837 | -28.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,389 | -€8,226 | -€1,837 | -28.8% |
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 7 October 2026 via checked.be.