D²MP: what changed
Two fiscal 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.
D²MP
Largest movements
- Tangible fixed assets +€23,338
up €23,338 (+6.5%), from €358,695 to €382,033
of which Land and buildings: +€27,077
- Cash -€10,109
down €10,109 (-23.0%), from €43,953 to €33,844
mainly Investment in fixed assets (net) (-€53,543) and Contributions, distributions and other (-€50,000)
- Other debts +€53,671
up €53,671 (+1448.4%), from €3,706 to €57,377
- Profit (loss) carried forward -€33,458
down €33,458 (-25.6%), from €130,775 to €97,318
- Debts after one year -€22,370
down €22,370 (-10.2%), from €219,316 to €196,947
- Trade debts +€21,343
up €21,343 (+2802.9%), from €761 to €22,104
- Gross operating margin +€20,492
up €20,492 (+52.2%), from €39,220 to €59,712
- Depreciation +€10,636
up €10,636 (+54.4%), from €19,569 to €30,204
- Taxes +€2,241
up €2,241 (+146.3%), from €1,532 to €3,773
- Financial charges +€938
up €938 (+22.3%), from €4,203 to €5,141
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 | €570,566 | €588,653 | +€18,087 | +3.2% |
| Fixed assets | 21/28 | €358,695 | €382,033 | +€23,338 | +6.5% |
| Tangible fixed assets | 22/27 | €358,695 | €382,033 | +€23,338 | +6.5% |
| Land and buildings | 22 | €337,632 | €364,709 | +€27,077 | +8.0% |
| Plant, machinery and equipment | 23 | €21,063 | €16,090 | -€4,973 | -23.6% |
| Furniture and vehicles | 24 | - | €1,234 | +€1,234 | |
| Current assets | 29/58 | €211,871 | €206,619 | -€5,251 | -2.5% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Trade receivables | 290 | €50,000 | €50,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €107,337 | €112,195 | +€4,857 | +4.5% |
| Trade receivables | 40 | - | €7,041 | +€7,041 | |
| Other amounts receivable | 41 | €107,337 | €105,153 | -€2,184 | -2.0% |
| Cash at bank and in hand | 54/58 | €43,953 | €33,844 | -€10,109 | -23.0% |
| Deferred charges and accrued income | 490/1 | €10,581 | €10,581 | = | 0.0% |
| Total equity and liabilities | 10/49 | €570,566 | €588,653 | +€18,087 | +3.2% |
| Equity | 10/15 | €305,235 | €271,778 | -€33,458 | -11.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €155,860 | €155,860 | = | 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% |
| Tax-exempt reserves | 132 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €130,775 | €97,318 | -€33,458 | -25.6% |
| Amounts payable | 17/49 | €265,330 | €316,875 | +€51,545 | +19.4% |
| Amounts payable after more than one year | 17 | €219,316 | €196,947 | -€22,370 | -10.2% |
| Financial debts | 170/4 | €219,316 | €196,947 | -€22,370 | -10.2% |
| Amounts payable within one year | 42/48 | €46,014 | €119,928 | +€73,914 | +160.6% |
| Current portion of amounts payable after more than one year | 42 | €21,915 | €22,370 | +€455 | +2.1% |
| Trade debts | 44 | €761 | €22,104 | +€21,343 | +2802.9% |
| Suppliers | 440/4 | €761 | €22,104 | +€21,343 | +2802.9% |
| Taxes, remuneration and social security | 45 | €19,632 | €18,078 | -€1,554 | -7.9% |
| Taxes | 450/3 | €19,632 | €18,078 | -€1,554 | -7.9% |
| Other amounts payable | 47/48 | €3,706 | €57,377 | +€53,671 | +1448.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,569 | €30,204 | +€10,636 | +54.4% |
| Other operating charges | 640/8 | €4,307 | €4,054 | -€253 | -5.9% |
| Gross operating margin | 9900 | €39,220 | €59,712 | +€20,492 | +52.2% |
| Operating profit (loss) | 9901 | €15,345 | €25,453 | +€10,108 | +65.9% |
| Financial income | 75/76B | €0 | €3 | +€3 | +2608.3% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +2608.3% |
| Financial charges | 65/66B | €4,203 | €5,141 | +€938 | +22.3% |
| Recurring financial charges | 65 | €4,203 | €5,141 | +€938 | +22.3% |
| Profit (loss) for the period before taxes | 9903 | €11,142 | €20,315 | +€9,173 | +82.3% |
| Income taxes | 67/77 | €1,532 | €3,773 | +€2,241 | +146.3% |
| Profit (loss) for the period | 9904 | €9,610 | €16,542 | +€6,932 | +72.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,610 | €16,542 | +€6,932 | +72.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.