D & M Trans: 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 Trans
Largest movements
- Receivables within one year -€19,627
down €19,627 (-63.7%), from €30,795 to €11,168
- Tangible fixed assets -€13,878
down €13,878 (-29.6%), from €46,893 to €33,014
of which Leasing and similar rights: -€10,000
- Cash -€4,729
down €4,729 (-82.2%), from €5,751 to €1,023
mainly Other debts (-€18,494) and Debts after one year (-€15,231)
- Financial fixed assets -€3,000
down €3,000 (-13.6%), from €22,135 to €19,135
- Other debts -€18,494
down €18,494 (-42.7%), from €43,360 to €24,867
- Debts after one year -€15,231
down €15,231 (-72.7%), from €20,954 to €5,723
- Profit (loss) carried forward -€8,496
down €8,496 (-82.8%), from -€10,256 to -€18,751
- Tax, wage and social debts +€4,467
up €4,467 (+41.7%), from €10,704 to €15,170
of which Taxes: +€12,188
- Trade debts -€3,954
down €3,954 (-44.7%), from €8,849 to €4,896
- Gross operating margin -€86,494
down €86,494 (-76.1%), from €113,695 to €27,201
- Staff costs -€82,472
down €82,472 (-87.4%), from €94,311 to €11,839
- Financial charges -€7,028
down €7,028 (-80.7%), from €8,704 to €1,676
- Other operating charges +€5,976
up €5,976 (+3775.5%), from €158 to €6,134
- Taxes -€3,634
down €3,634 (-62.1%), from €5,853 to €2,219
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.
Cash bridge derived
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 | €106,047 | €64,341 | -€41,707 | -39.3% |
| Fixed assets | 21/28 | €69,028 | €52,149 | -€16,878 | -24.5% |
| Tangible fixed assets | 22/27 | €46,893 | €33,014 | -€13,878 | -29.6% |
| Furniture and vehicles | 24 | €16,893 | €13,014 | -€3,878 | -23.0% |
| Leasing and similar rights | 25 | €30,000 | €20,000 | -€10,000 | -33.3% |
| Financial fixed assets | 28 | €22,135 | €19,135 | -€3,000 | -13.6% |
| Current assets | 29/58 | €37,019 | €12,191 | -€24,828 | -67.1% |
| Amounts receivable within one year | 40/41 | €30,795 | €11,168 | -€19,627 | -63.7% |
| Trade receivables | 40 | €30,795 | €11,168 | -€19,627 | -63.7% |
| Cash at bank and in hand | 54/58 | €5,751 | €1,023 | -€4,729 | -82.2% |
| Deferred charges and accrued income | 490/1 | €473 | - | -€473 | |
| Total equity and liabilities | 10/49 | €106,047 | €64,341 | -€41,707 | -39.3% |
| Equity | 10/15 | €22,180 | €13,684 | -€8,496 | -38.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €28,436 | €28,436 | = | 0.0% |
| Distributable reserves | 133 | €28,436 | €28,436 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,256 | -€18,751 | -€8,496 | -82.8% |
| Amounts payable | 17/49 | €83,867 | €50,656 | -€33,211 | -39.6% |
| Amounts payable after more than one year | 17 | €20,954 | €5,723 | -€15,231 | -72.7% |
| Financial debts | 170/4 | €20,954 | €5,723 | -€15,231 | -72.7% |
| Amounts payable within one year | 42/48 | €62,913 | €44,933 | -€17,980 | -28.6% |
| Trade debts | 44 | €8,849 | €4,896 | -€3,954 | -44.7% |
| Suppliers | 440/4 | €8,849 | €4,896 | -€3,954 | -44.7% |
| Taxes, remuneration and social security | 45 | €10,704 | €15,170 | +€4,467 | +41.7% |
| Taxes | 450/3 | €2,982 | €15,170 | +€12,188 | +408.7% |
| Remuneration and social security | 454/9 | €7,722 | - | -€7,722 | |
| Other amounts payable | 47/48 | €43,360 | €24,867 | -€18,494 | -42.7% |
| Remuneration, social security and pensions | 62 | €94,311 | €11,839 | -€82,472 | -87.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,218 | €13,878 | -€3,340 | -19.4% |
| Other operating charges | 640/8 | €158 | €6,134 | +€5,976 | +3775.5% |
| Gross operating margin | 9900 | €113,695 | €27,201 | -€86,494 | -76.1% |
| Operating profit (loss) | 9901 | €2,008 | -€4,651 | -€6,658 | |
| Financial income | 75/76B | €2,294 | €50 | -€2,244 | -97.8% |
| Recurring financial income | 75 | €2,294 | €50 | -€2,244 | -97.8% |
| Financial charges | 65/66B | €8,704 | €1,676 | -€7,028 | -80.7% |
| Recurring financial charges | 65 | €8,704 | €1,676 | -€7,028 | -80.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,403 | -€6,277 | -€1,874 | -42.6% |
| Income taxes | 67/77 | €5,853 | €2,219 | -€3,634 | -62.1% |
| Profit (loss) for the period | 9904 | -€10,256 | -€8,496 | +€1,760 | +17.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,256 | -€8,496 | +€1,760 | +17.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.