D&M PROJECTS: 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 PROJECTS
Largest movements
- Receivables within one year +€3,766
up €3,766 (+3.1%), from €122,212 to €125,978
of which Other amounts receivable: +€3,750
- Cash +€1,412
up €1,412 (+29.0%), from €4,869 to €6,280
mainly Net result for the year (+€4,651) and Deferred charges and accrued income (+€584)
- Profit (loss) carried forward +€4,651
up €4,651 (+4.3%), from €109,008 to €113,659
- Financial income -€1,302
down €1,302 (-13.6%), from €9,543 to €8,241
- Gross operating margin +€779
up €779 (+21.4%), from -€3,635 to -€2,856
- Other operating charges +€60
up €60 (+18.8%), from €320 to €380
- Financial charges +€44
up €44 (+14.2%), from €310 to €354
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 | €127,665 | €132,259 | +€4,593 | +3.6% |
| Current assets | 29/58 | €127,665 | €132,259 | +€4,593 | +3.6% |
| Amounts receivable within one year | 40/41 | €122,212 | €125,978 | +€3,766 | +3.1% |
| Trade receivables | 40 | €274 | €290 | +€16 | +5.8% |
| Other amounts receivable | 41 | €121,938 | €125,688 | +€3,750 | +3.1% |
| Cash at bank and in hand | 54/58 | €4,869 | €6,280 | +€1,412 | +29.0% |
| Deferred charges and accrued income | 490/1 | €584 | €0 | -€584 | -100% |
| Total equity and liabilities | 10/49 | €127,665 | €132,259 | +€4,593 | +3.6% |
| Equity | 10/15 | €127,608 | €132,259 | +€4,651 | +3.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €109,008 | €113,659 | +€4,651 | +4.3% |
| Amounts payable | 17/49 | €57 | €0 | -€57 | -100% |
| Amounts payable within one year | 42/48 | €57 | €0 | -€57 | -100% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Other amounts payable | 47/48 | €57 | €0 | -€57 | -100% |
| Other operating charges | 640/8 | €320 | €380 | +€60 | +18.8% |
| Gross operating margin | 9900 | -€3,635 | -€2,856 | +€779 | +21.4% |
| Operating profit (loss) | 9901 | -€3,955 | -€3,236 | +€719 | +18.2% |
| Financial income | 75/76B | €9,543 | €8,241 | -€1,302 | -13.6% |
| Recurring financial income | 75 | €9,543 | €8,241 | -€1,302 | -13.6% |
| Financial charges | 65/66B | €310 | €354 | +€44 | +14.2% |
| Recurring financial charges | 65 | €310 | €354 | +€44 | +14.2% |
| Profit (loss) for the period before taxes | 9903 | €5,278 | €4,651 | -€627 | -11.9% |
| Profit (loss) for the period | 9904 | €5,278 | €4,651 | -€627 | -11.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,278 | €4,651 | -€627 | -11.9% |
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 20 October 2026 via checked.be.