D.M.T.: 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.T.
Largest movements
- Receivables within one year +€76,095
up €76,095 (+55.9%), from €136,224 to €212,319
of which Trade receivables: +€48,859
- Tangible fixed assets -€70,764
down €70,764 (-30.2%), from €234,084 to €163,320
of which Furniture and vehicles: -€69,400
- Cash +€39,044
up €39,044 (+45.4%), from €86,021 to €125,065
mainly Depreciation (+€85,914) and Deferred charges and accrued income (+€36,582)
- Deferred charges and accrued income -€36,582
down €36,582 (-96.5%), from €37,912 to €1,330
- Debts after one year -€51,440
down €51,440 (-39.9%), from €128,908 to €77,468
- Trade debts +€29,749
up €29,749 (+61.6%), from €48,285 to €78,034
- Profit (loss) carried forward +€27,850
up €27,850 (+41.1%), from €67,743 to €95,592
- Other debts +€13,797
up €13,797 (+189%), from €7,286 to €21,083
- Tax, wage and social debts -€12,406
down €12,406 (-18.8%), from €65,911 to €53,505
of which Remuneration and social security: -€17,126
- Taxes -€30,132
down €30,132, from €7,181 to -€22,951
- Gross operating margin +€17,788
up €17,788 (+5.3%), from €336,801 to €354,589
- Depreciation +€16,794
up €16,794 (+24.3%), from €69,119 to €85,914
- Write-downs +€10,855
no longer reported in 2024 (was -€10,855)
- Staff costs -€5,865
down €5,865 (-2.2%), from €261,285 to €255,420
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €498,460 | €506,443 | +€7,983 | +1.6% |
| Fixed assets | 21/28 | €234,394 | €163,630 | -€70,764 | -30.2% |
| Tangible fixed assets | 22/27 | €234,084 | €163,320 | -€70,764 | -30.2% |
| Plant, machinery and equipment | 23 | €2,385 | €1,022 | -€1,363 | -57.1% |
| Furniture and vehicles | 24 | €231,698 | €162,298 | -€69,400 | -30.0% |
| Financial fixed assets | 28 | €310 | €310 | = | 0.0% |
| Current assets | 29/58 | €264,066 | €342,812 | +€78,746 | +29.8% |
| Amounts receivable within one year | 40/41 | €136,224 | €212,319 | +€76,095 | +55.9% |
| Trade receivables | 40 | €102,745 | €151,604 | +€48,859 | +47.6% |
| Other amounts receivable | 41 | €33,480 | €60,715 | +€27,236 | +81.4% |
| Current investments | 50/53 | €3,908 | €4,098 | +€190 | +4.9% |
| Cash at bank and in hand | 54/58 | €86,021 | €125,065 | +€39,044 | +45.4% |
| Deferred charges and accrued income | 490/1 | €37,912 | €1,330 | -€36,582 | -96.5% |
| Total equity and liabilities | 10/49 | €498,460 | €506,443 | +€7,983 | +1.6% |
| Equity | 10/15 | €202,003 | €229,852 | +€27,850 | +13.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €121,860 | €121,860 | = | 0.0% |
| 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 | €120,000 | €120,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,743 | €95,592 | +€27,850 | +41.1% |
| Amounts payable | 17/49 | €296,457 | €276,590 | -€19,867 | -6.7% |
| Amounts payable after more than one year | 17 | €128,908 | €77,468 | -€51,440 | -39.9% |
| Financial debts | 170/4 | €128,908 | €77,468 | -€51,440 | -39.9% |
| Amounts payable within one year | 42/48 | €167,549 | €199,122 | +€31,573 | +18.8% |
| Current portion of amounts payable after more than one year | 42 | €46,067 | €46,500 | +€433 | +0.9% |
| Trade debts | 44 | €48,285 | €78,034 | +€29,749 | +61.6% |
| Suppliers | 440/4 | €48,285 | €78,034 | +€29,749 | +61.6% |
| Taxes, remuneration and social security | 45 | €65,911 | €53,505 | -€12,406 | -18.8% |
| Taxes | 450/3 | €20,006 | €24,726 | +€4,720 | +23.6% |
| Remuneration and social security | 454/9 | €45,905 | €28,778 | -€17,126 | -37.3% |
| Other amounts payable | 47/48 | €7,286 | €21,083 | +€13,797 | +189% |
| Remuneration, social security and pensions | 62 | €261,285 | €255,420 | -€5,865 | -2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,119 | €85,914 | +€16,794 | +24.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€10,855 | - | +€10,855 | |
| Other operating charges | 640/8 | €7,050 | €3,470 | -€3,580 | -50.8% |
| Gross operating margin | 9900 | €336,801 | €354,589 | +€17,788 | +5.3% |
| Operating profit (loss) | 9901 | €10,202 | €9,786 | -€416 | -4.1% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €316 | €4,888 | +€4,571 | +1,446% |
| Recurring financial charges | 65 | €316 | €4,888 | +€4,571 | +1,446% |
| Profit (loss) for the period before taxes | 9903 | €9,887 | €4,898 | -€4,989 | -50.5% |
| Income taxes | 67/77 | €7,181 | -€22,951 | -€30,132 | |
| Profit (loss) for the period | 9904 | €2,706 | €27,850 | +€25,144 | +929% |
| Profit (loss) for the period to be appropriated | 9905 | €2,706 | €27,850 | +€25,144 | +929% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.