D'M&S Professionals: 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&S Professionals
Largest movements
- Cash +€6,937
up €6,937 (+22.1%), from €31,364 to €38,301
mainly Receivables within one year (+€5,953) and Net result for the year (+€4,555)
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€13,550
down €13,550 (-86.1%), from €15,738 to €2,188
- Gross operating margin -€4,644
down €4,644 (-48.9%), from €9,496 to €4,851
- Taxes -€1,346
down €1,346 (-44.8%), from €3,004 to €1,658
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 | €594,994 | €596,008 | +€1,015 | +0.2% |
| Fixed assets | 21/28 | €393,321 | €393,321 | = | 0.0% |
| Financial fixed assets | 28 | €393,321 | €393,321 | = | 0.0% |
| Current assets | 29/58 | €201,673 | €202,688 | +€1,015 | +0.5% |
| Amounts receivable within one year | 40/41 | €170,308 | €164,356 | -€5,953 | -3.5% |
| Trade receivables | 40 | €45,206 | €52,095 | +€6,889 | +15.2% |
| Other amounts receivable | 41 | €125,102 | €112,261 | -€12,842 | -10.3% |
| Cash at bank and in hand | 54/58 | €31,364 | €38,301 | +€6,937 | +22.1% |
| Deferred charges and accrued income | 490/1 | - | €30 | +€30 | |
| Total equity and liabilities | 10/49 | €594,994 | €596,008 | +€1,015 | +0.2% |
| Equity | 10/15 | €565,351 | €569,906 | +€4,555 | +0.8% |
| Contributions | 10/11 | €500,522 | €500,522 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,830 | €69,385 | +€4,555 | +7.0% |
| Amounts payable | 17/49 | €29,642 | €26,102 | -€3,540 | -11.9% |
| Amounts payable within one year | 42/48 | €29,642 | €26,102 | -€3,540 | -11.9% |
| Trade debts | 44 | €26,638 | €24,444 | -€2,195 | -8.2% |
| Suppliers | 440/4 | €26,638 | €24,444 | -€2,195 | -8.2% |
| Taxes, remuneration and social security | 45 | €3,004 | €1,658 | -€1,346 | -44.8% |
| Taxes | 450/3 | €3,004 | €1,658 | -€1,346 | -44.8% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Other operating charges | 640/8 | €517 | €526 | +€8 | +1.6% |
| Gross operating margin | 9900 | €9,496 | €4,851 | -€4,644 | -48.9% |
| Operating profit (loss) | 9901 | €8,978 | €4,326 | -€4,653 | -51.8% |
| Financial income | 75/76B | €15,738 | €2,188 | -€13,550 | -86.1% |
| Recurring financial income | 75 | €15,738 | €2,188 | -€13,550 | -86.1% |
| Financial charges | 65/66B | €321 | €301 | -€21 | -6.4% |
| Recurring financial charges | 65 | €321 | €301 | -€21 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €24,395 | €6,213 | -€18,182 | -74.5% |
| Income taxes | 67/77 | €3,004 | €1,658 | -€1,346 | -44.8% |
| Profit (loss) for the period | 9904 | €21,392 | €4,555 | -€16,837 | -78.7% |
| Profit (loss) for the period to be appropriated | 9905 | €21,392 | €4,555 | -€16,837 | -78.7% |
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 25 October 2026 via checked.be.