D & M CHÂSSIS: 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 CHÂSSIS
Largest movements
- Tangible fixed assets -€7,056
down €7,056 (-9.3%), from €75,839 to €68,783
of which Land and buildings: -€4,736
- Receivables within one year -€3,329
down €3,329 (-51.7%), from €6,436 to €3,106
- Profit (loss) carried forward -€10,819
down €10,819 (-10.7%), from -€100,663 to -€111,482
- Debts after one year -€5,898
down €5,898 (-20.4%), from €28,909 to €23,011
- Other debts +€5,871
up €5,871 (+4.6%), from €127,796 to €133,667
- Depreciation +€1,390
up €1,390 (+24.5%), from €5,665 to €7,056
- Gross operating margin +€1,372
up €1,372 (+47.3%), from -€2,902 to -€1,530
- Other operating charges +€435
up €435 (+110%), from €394 to €829
- Financial charges -€206
down €206 (-12.8%), from €1,611 to €1,405
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 | €82,299 | €72,238 | -€10,061 | -12.2% |
| Fixed assets | 21/28 | €75,839 | €68,783 | -€7,056 | -9.3% |
| Tangible fixed assets | 22/27 | €75,839 | €68,783 | -€7,056 | -9.3% |
| Land and buildings | 22 | €55,169 | €50,433 | -€4,736 | -8.6% |
| Plant, machinery and equipment | 23 | €20,670 | €18,350 | -€2,320 | -11.2% |
| Current assets | 29/58 | €6,460 | €3,454 | -€3,006 | -46.5% |
| Amounts receivable within one year | 40/41 | €6,436 | €3,106 | -€3,329 | -51.7% |
| Trade receivables | 40 | €6,436 | €3,106 | -€3,329 | -51.7% |
| Cash at bank and in hand | 54/58 | €24 | €348 | +€324 | +1,321% |
| Total equity and liabilities | 10/49 | €82,299 | €72,238 | -€10,061 | -12.2% |
| Equity | 10/15 | -€80,663 | -€91,482 | -€10,819 | -13.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€100,663 | -€111,482 | -€10,819 | -10.7% |
| Amounts payable | 17/49 | €162,962 | €163,720 | +€758 | +0.5% |
| Amounts payable after more than one year | 17 | €28,909 | €23,011 | -€5,898 | -20.4% |
| Financial debts | 170/4 | €28,909 | €23,011 | -€5,898 | -20.4% |
| Amounts payable within one year | 42/48 | €134,053 | €140,709 | +€6,656 | +5.0% |
| Current portion of amounts payable after more than one year | 42 | €6,257 | €7,042 | +€785 | +12.6% |
| Other amounts payable | 47/48 | €127,796 | €133,667 | +€5,871 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,665 | €7,056 | +€1,390 | +24.5% |
| Other operating charges | 640/8 | €394 | €829 | +€435 | +110% |
| Gross operating margin | 9900 | -€2,902 | -€1,530 | +€1,372 | +47.3% |
| Operating profit (loss) | 9901 | -€8,962 | -€9,414 | -€453 | -5.1% |
| Financial charges | 65/66B | €1,611 | €1,405 | -€206 | -12.8% |
| Recurring financial charges | 65 | €1,611 | €1,405 | -€206 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | -€10,573 | -€10,819 | -€246 | -2.3% |
| Profit (loss) for the period | 9904 | -€10,573 | -€10,819 | -€246 | -2.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,573 | -€10,819 | -€246 | -2.3% |
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 18 October 2026 via checked.be.