D.M.P. - BEHEER: what changed
What changed
D.M.P. - BEHEER
NACE 68.203, Renting and operating of own or leased non-residential real estate, excluding land
filed annual accounts (NBB)
Net result for the year
€38,610
2024 · €48,831-€10,221
Equity
€184,975
2024 · €146,364+€38,610
Cash
€120,157
2024 · €76,689+€43,468
Balance sheet total
€214,734
2024 · €182,477+€32,257
Largest movements
Assets
- Cash +€43,468
up €43,468 (+56.7%), from €76,689 to €120,157
mainly Net result for the year (+€38,610) and Depreciation (+€17,486)
- Tangible fixed assets -€17,486
down €17,486 (-17.1%), from €102,224 to €84,738
of which Furniture and vehicles: -€11,233
- Receivables within one year +€6,275
up €6,275 (+181%), from €3,461 to €9,736
of which Other amounts receivable: +€8,642
Equity and liabilities
- Profit (loss) carried forward +€38,610
up €38,610 (+60.1%), from -€64,274 to -€25,664
- Debts after one year -€12,432
down €12,432 (-71.4%), from €17,413 to €4,981
- Trade debts +€10,959
up €10,959 (+5,230%), from €210 to €11,168
- Other debts -€5,292
no longer reported in 2025 (was €5,292)
Income statement
- Staff costs +€7,517
new in 2025: €7,517
- Gross operating margin -€6,107
down €6,107 (-7.5%), from €81,105 to €74,998
- Depreciation -€2,859
down €2,859 (-14.1%), from €20,345 to €17,486
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€48,831
Gross operating margin
-€6,107
Staff costs
-€7,517
Depreciation
+€2,859
Other operating charges
-€127
Financial income
+€278
Financial charges
+€460
Taxes
-€68
Result 2025
€38,610
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€55,900
Investment
€0
Financing
-€12,432
Cash 2024
€76,689
From operations (derived)
+€55,900
Net result for the year
+€38,610
Depreciation
+€17,486
Receivables within one year
-€6,275
Trade debts
+€10,959
Tax, wage and social debts
+€413
Other debts
-€5,292
Financing
-€12,432
Debts after one year
-€12,432
Cash 2025
€120,157
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €182,477 | €214,734 | +€32,257 | +17.7% |
| Fixed assets | 21/28 | €102,278 | €84,792 | -€17,486 | -17.1% |
| Tangible fixed assets | 22/27 | €102,224 | €84,738 | -€17,486 | -17.1% |
| Land and buildings | 22 | €62,229 | €55,977 | -€6,253 | -10.0% |
| Furniture and vehicles | 24 | €39,994 | €28,761 | -€11,233 | -28.1% |
| Financial fixed assets | 28 | €55 | €55 | = | 0.0% |
| Current assets | 29/58 | €80,199 | €129,942 | +€49,743 | +62.0% |
| Amounts receivable within one year | 40/41 | €3,461 | €9,736 | +€6,275 | +181% |
| Trade receivables | 40 | €3,461 | €1,093 | -€2,368 | -68.4% |
| Other amounts receivable | 41 | - | €8,642 | +€8,642 | |
| Current investments | 50/53 | €50 | €50 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €76,689 | €120,157 | +€43,468 | +56.7% |
| Total equity and liabilities | 10/49 | €182,477 | €214,734 | +€32,257 | +17.7% |
| Equity | 10/15 | €146,364 | €184,975 | +€38,610 | +26.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €148,638 | €148,638 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €142,438 | €142,438 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,274 | -€25,664 | +€38,610 | +60.1% |
| Amounts payable | 17/49 | €36,113 | €29,759 | -€6,353 | -17.6% |
| Amounts payable after more than one year | 17 | €17,413 | €4,981 | -€12,432 | -71.4% |
| Financial debts | 170/4 | €17,413 | €4,981 | -€12,432 | -71.4% |
| Amounts payable within one year | 42/48 | €18,700 | €24,778 | +€6,079 | +32.5% |
| Current portion of amounts payable after more than one year | 42 | €12,480 | €12,480 | = | 0.0% |
| Trade debts | 44 | €210 | €11,168 | +€10,959 | +5,230% |
| Suppliers | 440/4 | €210 | €11,168 | +€10,959 | +5,230% |
| Taxes, remuneration and social security | 45 | €717 | €1,130 | +€413 | +57.5% |
| Taxes | 450/3 | €717 | - | -€717 | |
| Remuneration and social security | 454/9 | - | €1,130 | +€1,130 | |
| Other amounts payable | 47/48 | €5,292 | - | -€5,292 | |
| Remuneration, social security and pensions | 62 | - | €7,517 | +€7,517 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,345 | €17,486 | -€2,859 | -14.1% |
| Other operating charges | 640/8 | €10,339 | €10,466 | +€127 | +1.2% |
| Gross operating margin | 9900 | €81,105 | €74,998 | -€6,107 | -7.5% |
| Operating profit (loss) | 9901 | €50,420 | €39,529 | -€10,892 | -21.6% |
| Financial income | 75/76B | €166 | €444 | +€278 | +167% |
| Recurring financial income | 75 | €166 | €444 | +€278 | +167% |
| Financial charges | 65/66B | €1,705 | €1,245 | -€460 | -27.0% |
| Recurring financial charges | 65 | €1,705 | €1,245 | -€460 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | €48,881 | €38,728 | -€10,153 | -20.8% |
| Income taxes | 67/77 | €49 | €118 | +€68 | +138% |
| Profit (loss) for the period | 9904 | €48,831 | €38,610 | -€10,221 | -20.9% |
| Profit (loss) for the period to be appropriated | 9905 | €48,831 | €38,610 | -€10,221 | -20.9% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.