D.M. CORPORATION: 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. CORPORATION
Largest movements
- Current investments +€150,000
new in 2025: €150,000
- Cash -€73,284
down €73,284 (-38.5%), from €190,481 to €117,197
mainly Contributions, distributions and other (-€354,850) and Current investments (-€150,000)
- Other debts +€289,297
up €289,297 (+441%), from €65,553 to €354,850
- Reserves -€217,167
down €217,167 (-18.4%), from €1.2m to €959,958
- Financial income -€63,074
down €63,074 (-43.1%), from €146,500 to €83,426
of which Financial income: -€95,074
- Depreciation -€2,956
down €2,956 (-100%), from €2,956 to €0
- Taxes +€2,311
up €2,311 (+5.1%), from €45,418 to €47,729
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 | €1,943,535 | €2,013,543 | +€70,008 | +3.6% |
| Fixed assets | 21/28 | €1,706,247 | €1,705,747 | -€500 | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €1,706,247 | €1,705,747 | -€500 | 0.0% |
| Current assets | 29/58 | €237,288 | €307,796 | +€70,508 | +29.7% |
| Amounts receivable within one year | 40/41 | €45,606 | €39,368 | -€6,238 | -13.7% |
| Trade receivables | 40 | €0 | €612 | +€612 | |
| Other amounts receivable | 41 | €45,606 | €38,757 | -€6,850 | -15.0% |
| Current investments | 50/53 | - | €150,000 | +€150,000 | |
| Cash at bank and in hand | 54/58 | €190,481 | €117,197 | -€73,284 | -38.5% |
| Deferred charges and accrued income | 490/1 | €1,200 | €1,231 | +€30 | +2.5% |
| Total equity and liabilities | 10/49 | €1,943,535 | €2,013,543 | +€70,008 | +3.6% |
| Equity | 10/15 | €1,857,564 | €1,640,396 | -€217,167 | -11.7% |
| Contributions | 10/11 | €55,000 | €55,000 | = | 0.0% |
| Reserves | 13 | €1,177,125 | €959,958 | -€217,167 | -18.4% |
| Distributable reserves | 133 | €1,177,125 | €959,958 | -€217,167 | -18.4% |
| Profit (loss) carried forward | 14 | €625,439 | €625,439 | = | 0.0% |
| Amounts payable | 17/49 | €85,971 | €373,146 | +€287,175 | +334% |
| Amounts payable within one year | 42/48 | €85,971 | €373,146 | +€287,175 | +334% |
| Trade debts | 44 | €0 | €567 | +€567 | |
| Suppliers | 440/4 | €0 | €567 | +€567 | |
| Taxes, remuneration and social security | 45 | €20,418 | €17,729 | -€2,689 | -13.2% |
| Taxes | 450/3 | €20,418 | €17,729 | -€2,689 | -13.2% |
| Other amounts payable | 47/48 | €65,553 | €354,850 | +€289,297 | +441% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,956 | €0 | -€2,956 | -100% |
| Other operating charges | 640/8 | €1,263 | €1,299 | +€37 | +2.9% |
| Gross operating margin | 9900 | €102,728 | €103,597 | +€869 | +0.8% |
| Operating profit (loss) | 9901 | €98,510 | €102,297 | +€3,787 | +3.8% |
| Financial income | 75/76B | €146,500 | €83,426 | -€63,074 | -43.1% |
| Recurring financial income | 75 | €146,500 | €51,426 | -€95,074 | -64.9% |
| Non-recurring financial income | 76B | - | €32,000 | +€32,000 | |
| Financial charges | 65/66B | €168 | €312 | +€144 | +85.9% |
| Recurring financial charges | 65 | €168 | €312 | +€144 | +85.9% |
| Profit (loss) for the period before taxes | 9903 | €244,842 | €185,412 | -€59,430 | -24.3% |
| Income taxes | 67/77 | €45,418 | €47,729 | +€2,311 | +5.1% |
| Profit (loss) for the period | 9904 | €199,424 | €137,683 | -€61,741 | -31.0% |
| Profit (loss) for the period to be appropriated | 9905 | €199,424 | €137,683 | -€61,741 | -31.0% |
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 29 October 2026 via checked.be.