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 +€4,059
up €4,059 (+261%), from €1,556 to €5,616
of which Furniture and vehicles: +€4,396
- Receivables within one year +€2,387
new in 2025: €2,387
- Cash +€729
up €729 (+17.1%), from €4,259 to €4,988
mainly Tax, wage and social debts (+€33,004) and Trade debts (+€3,970)
- Tax, wage and social debts +€33,004
up €33,004 (+275%), from €12,009 to €45,014
of which Remuneration and social security: +€26,159
- Profit (loss) carried forward -€23,764
down €23,764 (-27.3%), from -€87,152 to -€110,916
- Other debts -€6,034
down €6,034 (-7.4%), from €81,914 to €75,880
- Trade debts +€3,970
up €3,970 (+120%), from €3,313 to €7,283
- Turnover -€92,899
no longer reported in 2025 (was €92,899)
- Purchases and services -€70,779
no longer reported in 2025 (was €70,779)
- Staff costs +€37,247
up €37,247 (+139%), from €26,747 to €63,994
- Gross operating margin +€19,598
up €19,598 (+88.6%), from €22,120 to €41,719
- Depreciation +€1,308
up €1,308 (+1,028%), from €127 to €1,436
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 | €11,585 | €18,761 | +€7,176 | +61.9% |
| Fixed assets | 21/28 | €1,556 | €5,616 | +€4,059 | +261% |
| Tangible fixed assets | 22/27 | €1,556 | €5,616 | +€4,059 | +261% |
| Plant, machinery and equipment | 23 | €1,556 | €1,220 | -€337 | -21.6% |
| Furniture and vehicles | 24 | - | €4,396 | +€4,396 | |
| Current assets | 29/58 | €10,029 | €13,145 | +€3,117 | +31.1% |
| Stocks and contracts in progress | 3 | €5,770 | €5,770 | = | 0.0% |
| Stocks | 30/36 | €5,770 | €5,770 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €2,387 | +€2,387 | |
| Trade receivables | 40 | - | €2,387 | +€2,387 | |
| Cash at bank and in hand | 54/58 | €4,259 | €4,988 | +€729 | +17.1% |
| Total equity and liabilities | 10/49 | €11,585 | €18,761 | +€7,176 | +61.9% |
| Equity | 10/15 | -€85,652 | -€109,416 | -€23,764 | -27.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€87,152 | -€110,916 | -€23,764 | -27.3% |
| Amounts payable | 17/49 | €97,237 | €128,177 | +€30,940 | +31.8% |
| Amounts payable within one year | 42/48 | €97,237 | €128,177 | +€30,940 | +31.8% |
| Trade debts | 44 | €3,313 | €7,283 | +€3,970 | +120% |
| Suppliers | 440/4 | €3,313 | €7,283 | +€3,970 | +120% |
| Taxes, remuneration and social security | 45 | €12,009 | €45,014 | +€33,004 | +275% |
| Taxes | 450/3 | €10,017 | €16,862 | +€6,845 | +68.3% |
| Remuneration and social security | 454/9 | €1,992 | €28,151 | +€26,159 | +1,313% |
| Other amounts payable | 47/48 | €81,914 | €75,880 | -€6,034 | -7.4% |
| Turnover | 70 | €92,899 | - | -€92,899 | |
| Goods, raw materials, services and sundry goods | 60/61 | €70,779 | - | -€70,779 | |
| Remuneration, social security and pensions | 62 | €26,747 | €63,994 | +€37,247 | +139% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €127 | €1,436 | +€1,308 | +1,028% |
| Other operating charges | 640/8 | €563 | - | -€563 | |
| Gross operating margin | 9900 | €22,120 | €41,719 | +€19,598 | +88.6% |
| Operating profit (loss) | 9901 | -€5,316 | -€23,711 | -€18,394 | -346% |
| Financial charges | 65/66B | €54 | €53 | -€0 | -0.6% |
| Recurring financial charges | 65 | €54 | €53 | -€0 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,370 | -€23,764 | -€18,394 | -343% |
| Profit (loss) for the period | 9904 | -€5,370 | -€23,764 | -€18,394 | -343% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,370 | -€23,764 | -€18,394 | -343% |
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 19 October 2026 via checked.be.