D&M TRANSPORT: 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 TRANSPORT
Largest movements
- Tangible fixed assets +€8,136
up €8,136 (+9.6%), from €84,456 to €92,592
of which Furniture and vehicles: +€10,982
- Cash +€4,639
up €4,639 (+2.3%), from €201,466 to €206,104
mainly Other debts (+€105,499) and Depreciation (+€53,685)
- Other debts +€105,499
up €105,499 (+334%), from €31,597 to €137,097
- Reserves -€97,500
down €97,500 (-38.1%), from €256,218 to €158,718
of which Distributable reserves: -€97,500
- Tax, wage and social debts +€6,543
up €6,543 (+132%), from €4,974 to €11,517
- Gross operating margin +€24,746
up €24,746 (+34.5%), from €71,806 to €96,552
- Depreciation +€11,151
up €11,151 (+26.2%), from €42,534 to €53,685
- Taxes +€3,440
up €3,440 (+39.5%), from €8,710 to €12,150
- Financial income -€1,029
down €1,029 (-22.5%), from €4,564 to €3,535
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 | €318,452 | €334,210 | +€15,758 | +4.9% |
| Fixed assets | 21/28 | €86,637 | €94,773 | +€8,136 | +9.4% |
| Tangible fixed assets | 22/27 | €84,456 | €92,592 | +€8,136 | +9.6% |
| Plant, machinery and equipment | 23 | €2,652 | €627 | -€2,025 | -76.3% |
| Furniture and vehicles | 24 | €79,340 | €90,322 | +€10,982 | +13.8% |
| Other tangible fixed assets | 26 | €2,464 | €1,643 | -€821 | -33.3% |
| Financial fixed assets | 28 | €2,181 | €2,181 | = | 0.0% |
| Current assets | 29/58 | €231,814 | €239,437 | +€7,622 | +3.3% |
| Amounts receivable within one year | 40/41 | €25,563 | €27,976 | +€2,413 | +9.4% |
| Trade receivables | 40 | €21,075 | €22,940 | +€1,866 | +8.9% |
| Other amounts receivable | 41 | €4,488 | €5,036 | +€547 | +12.2% |
| Cash at bank and in hand | 54/58 | €201,466 | €206,104 | +€4,639 | +2.3% |
| Deferred charges and accrued income | 490/1 | €4,786 | €5,356 | +€571 | +11.9% |
| Total equity and liabilities | 10/49 | €318,452 | €334,210 | +€15,758 | +4.9% |
| Equity | 10/15 | €277,859 | €180,418 | -€97,441 | -35.1% |
| Contributions | 10/11 | €13,800 | €13,800 | = | 0.0% |
| Reserves | 13 | €256,218 | €158,718 | -€97,500 | -38.1% |
| Tax-exempt reserves | 132 | €77,100 | €77,100 | = | 0.0% |
| Distributable reserves | 133 | €179,118 | €81,618 | -€97,500 | -54.4% |
| Profit (loss) carried forward | 14 | €7,841 | €7,900 | +€59 | +0.7% |
| Amounts payable | 17/49 | €40,593 | €153,792 | +€113,199 | +279% |
| Amounts payable within one year | 42/48 | €38,653 | €151,852 | +€113,199 | +293% |
| Trade debts | 44 | €2,082 | €3,239 | +€1,157 | +55.6% |
| Suppliers | 440/4 | €2,082 | €3,239 | +€1,157 | +55.6% |
| Taxes, remuneration and social security | 45 | €4,974 | €11,517 | +€6,543 | +132% |
| Taxes | 450/3 | €4,974 | €11,517 | +€6,543 | +132% |
| Other amounts payable | 47/48 | €31,597 | €137,097 | +€105,499 | +334% |
| Accrued charges and deferred income | 492/3 | €1,940 | €1,940 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,534 | €53,685 | +€11,151 | +26.2% |
| Other operating charges | 640/8 | €1,544 | €1,623 | +€79 | +5.1% |
| Gross operating margin | 9900 | €71,806 | €96,552 | +€24,746 | +34.5% |
| Operating profit (loss) | 9901 | €27,728 | €41,245 | +€13,516 | +48.7% |
| Financial income | 75/76B | €4,564 | €3,535 | -€1,029 | -22.5% |
| Recurring financial income | 75 | €4,564 | €3,535 | -€1,029 | -22.5% |
| Financial charges | 65/66B | €1,084 | €1,071 | -€13 | -1.2% |
| Recurring financial charges | 65 | €1,084 | €1,071 | -€13 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €31,208 | €43,709 | +€12,501 | +40.1% |
| Income taxes | 67/77 | €8,710 | €12,150 | +€3,440 | +39.5% |
| Profit (loss) for the period | 9904 | €22,498 | €31,559 | +€9,061 | +40.3% |
| Profit (loss) for the period to be appropriated | 9905 | €22,498 | €31,559 | +€9,061 | +40.3% |
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 30 October 2026 via checked.be.