D M SERVICE: 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 SERVICE
Largest movements
- Tangible fixed assets +€33,481
up €33,481 (+1,075%), from €3,115 to €36,596
of which Furniture and vehicles: +€32,649
- Cash +€18,888
up €18,888 (+7.9%), from €240,155 to €259,043
mainly Net result for the year (+€64,181) and Other debts (+€10,341)
- Receivables within one year +€7,178
up €7,178 (+64.6%), from €11,105 to €18,284
of which Trade receivables: +€7,190
- Reserves +€49,181
up €49,181 (+22.5%), from €218,890 to €268,071
of which Distributable reserves: +€49,181
- Other debts +€10,341
up €10,341 (+91.7%), from €11,273 to €21,613
- Tax, wage and social debts -€3,401
down €3,401 (-18.4%), from €18,443 to €15,043
- Gross operating margin +€8,049
up €8,049 (+9.9%), from €80,903 to €88,952
- Taxes -€2,836
down €2,836 (-11.5%), from €24,643 to €21,807
- Depreciation +€2,177
up €2,177 (+142%), from €1,532 to €3,709
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 | €265,701 | €322,787 | +€57,085 | +21.5% |
| Fixed assets | 21/28 | €3,115 | €36,596 | +€33,481 | +1,075% |
| Tangible fixed assets | 22/27 | €3,115 | €36,596 | +€33,481 | +1,075% |
| Plant, machinery and equipment | 23 | €1,063 | €1,895 | +€832 | +78.2% |
| Furniture and vehicles | 24 | €2,051 | €34,701 | +€32,649 | +1,592% |
| Current assets | 29/58 | €262,587 | €286,191 | +€23,604 | +9.0% |
| Stocks and contracts in progress | 3 | €10,473 | €7,983 | -€2,490 | -23.8% |
| Stocks | 30/36 | €10,473 | €7,983 | -€2,490 | -23.8% |
| Amounts receivable within one year | 40/41 | €11,105 | €18,284 | +€7,178 | +64.6% |
| Trade receivables | 40 | €10,561 | €17,751 | +€7,190 | +68.1% |
| Other amounts receivable | 41 | €544 | €533 | -€12 | -2.2% |
| Cash at bank and in hand | 54/58 | €240,155 | €259,043 | +€18,888 | +7.9% |
| Deferred charges and accrued income | 490/1 | €853 | €881 | +€28 | +3.2% |
| Total equity and liabilities | 10/49 | €265,701 | €322,787 | +€57,085 | +21.5% |
| Equity | 10/15 | €233,523 | €282,704 | +€49,181 | +21.1% |
| Contributions | 10/11 | €14,634 | €14,634 | = | 0.0% |
| Reserves | 13 | €218,890 | €268,071 | +€49,181 | +22.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €217,030 | €266,211 | +€49,181 | +22.7% |
| Amounts payable | 17/49 | €32,178 | €40,082 | +€7,905 | +24.6% |
| Amounts payable within one year | 42/48 | €31,178 | €38,382 | +€7,205 | +23.1% |
| Trade debts | 44 | €1,462 | €1,727 | +€265 | +18.1% |
| Suppliers | 440/4 | €1,462 | €1,727 | +€265 | +18.1% |
| Taxes, remuneration and social security | 45 | €18,443 | €15,043 | -€3,401 | -18.4% |
| Taxes | 450/3 | €18,443 | €15,043 | -€3,401 | -18.4% |
| Other amounts payable | 47/48 | €11,273 | €21,613 | +€10,341 | +91.7% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,700 | +€700 | +70.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,532 | €3,709 | +€2,177 | +142% |
| Other operating charges | 640/8 | €765 | €620 | -€145 | -18.9% |
| Gross operating margin | 9900 | €80,903 | €88,952 | +€8,049 | +9.9% |
| Operating profit (loss) | 9901 | €78,605 | €84,623 | +€6,017 | +7.7% |
| Financial income | 75/76B | €1,086 | €1,446 | +€360 | +33.2% |
| Recurring financial income | 75 | €1,086 | €1,446 | +€360 | +33.2% |
| Financial charges | 65/66B | €39 | €81 | +€42 | +107% |
| Recurring financial charges | 65 | €39 | €81 | +€42 | +107% |
| Profit (loss) for the period before taxes | 9903 | €79,652 | €85,988 | +€6,336 | +8.0% |
| Income taxes | 67/77 | €24,643 | €21,807 | -€2,836 | -11.5% |
| Profit (loss) for the period | 9904 | €55,010 | €64,181 | +€9,171 | +16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €55,010 | €64,181 | +€9,171 | +16.7% |
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 1 November 2026 via checked.be.