D.M.D. SERVICES: 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.D. SERVICES
Largest movements
- Cash -€15,018
down €15,018 (-99.6%), from €15,077 to €60
mainly Tax, wage and social debts (-€18,800) and Net result for the year (-€6,607)
- Tangible fixed assets -€6,115
down €6,115 (-62.6%), from €9,768 to €3,653
- Tax, wage and social debts -€18,800
down €18,800 (-21.7%), from €86,801 to €68,001
of which Taxes: -€19,181
- Profit (loss) carried forward -€6,607
down €6,607 (-47.5%), from €13,912 to €7,306
- Gross operating margin -€110,566
down €110,566 (-75.3%), from €146,849 to €36,283
- Taxes -€22,103
down €22,103 (-98.6%), from €22,411 to €307
- Purchases and services +€2,490
up €2,490 (+13.6%), from €18,329 to €20,819
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €408,929 | €385,131 | -€23,797 | -5.8% |
| Fixed assets | 21/28 | €9,768 | €3,653 | -€6,115 | -62.6% |
| Tangible fixed assets | 22/27 | €9,768 | €3,653 | -€6,115 | -62.6% |
| Furniture and vehicles | 24 | €9,768 | €3,653 | -€6,115 | -62.6% |
| Current assets | 29/58 | €399,161 | €381,479 | -€17,682 | -4.4% |
| Amounts receivable within one year | 40/41 | €383,139 | €381,058 | -€2,082 | -0.5% |
| Trade receivables | 40 | €13,804 | - | -€13,804 | |
| Other amounts receivable | 41 | €369,335 | €381,058 | +€11,723 | +3.2% |
| Cash at bank and in hand | 54/58 | €15,077 | €60 | -€15,018 | -99.6% |
| Deferred charges and accrued income | 490/1 | €944 | €361 | -€583 | -61.8% |
| Total equity and liabilities | 10/49 | €408,929 | €385,131 | -€23,797 | -5.8% |
| Equity | 10/15 | €286,917 | €280,310 | -€6,607 | -2.3% |
| Contributions | 10/11 | €43,604 | €43,604 | = | 0.0% |
| Reserves | 13 | €229,400 | €229,400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,400 | €4,400 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,400 | €4,400 | = | 0.0% |
| Distributable reserves | 133 | €225,000 | €225,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,912 | €7,306 | -€6,607 | -47.5% |
| Amounts payable | 17/49 | €122,012 | €104,822 | -€17,190 | -14.1% |
| Amounts payable within one year | 42/48 | €122,012 | €104,822 | -€17,190 | -14.1% |
| Trade debts | 44 | €2,267 | €1,376 | -€891 | -39.3% |
| Suppliers | 440/4 | €2,267 | €1,376 | -€891 | -39.3% |
| Taxes, remuneration and social security | 45 | €86,801 | €68,001 | -€18,800 | -21.7% |
| Taxes | 450/3 | €80,921 | €61,740 | -€19,181 | -23.7% |
| Remuneration and social security | 454/9 | €5,880 | €6,261 | +€382 | +6.5% |
| Other amounts payable | 47/48 | €32,945 | €35,445 | +€2,500 | +7.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €18,329 | €20,819 | +€2,490 | +13.6% |
| Remuneration, social security and pensions | 62 | €34,703 | €35,103 | +€400 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,561 | €6,115 | -€446 | -6.8% |
| Other operating charges | 640/8 | €925 | €1,592 | +€666 | +72.0% |
| Gross operating margin | 9900 | €146,849 | €36,283 | -€110,566 | -75.3% |
| Operating profit (loss) | 9901 | €104,659 | -€6,527 | -€111,186 | |
| Financial income | 75/76B | €2,397 | €1,630 | -€767 | -32.0% |
| Recurring financial income | 75 | €2,397 | €1,630 | -€767 | -32.0% |
| Financial charges | 65/66B | €2,050 | €1,402 | -€648 | -31.6% |
| Recurring financial charges | 65 | €2,050 | €1,402 | -€648 | -31.6% |
| Profit (loss) for the period before taxes | 9903 | €105,006 | -€6,299 | -€111,306 | |
| Income taxes | 67/77 | €22,411 | €307 | -€22,103 | -98.6% |
| Profit (loss) for the period | 9904 | €82,596 | -€6,607 | -€89,202 | |
| Profit (loss) for the period to be appropriated | 9905 | €82,596 | -€6,607 | -€89,202 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.