D.S.M. Professional Services: 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.S.M. Professional Services
Largest movements
- Cash -€331,431
down €331,431 (-54.6%), from €607,446 to €276,015
mainly Other debts (-€505,097) and Current investments (-€66,141)
- Tangible fixed assets -€108,006
down €108,006 (-4.8%), from €2.2m to €2.1m
of which Land and buildings: -€82,195
- Current investments +€66,141
up €66,141 (+25.7%), from €256,913 to €323,054
- Other debts -€505,097
no longer reported in 2025 (was €505,097)
- Profit (loss) carried forward +€163,365
up €163,365 (+9.6%), from €1.7m to €1.9m
- Taxes +€194,198
up €194,198 (+4,648%), from €4,178 to €198,376
- Gross operating margin -€112,141
down €112,141 (-18.1%), from €618,473 to €506,333
- Depreciation -€47,161
down €47,161 (-29.4%), from €160,624 to €113,462
- Financial income +€37,433
up €37,433 (+150%), from €24,935 to €62,369
- Financial charges +€33,918
up €33,918 (+70.6%), from €48,077 to €81,995
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 | €4,967,640 | €4,567,199 | -€400,441 | -8.1% |
| Fixed assets | 21/28 | €4,002,588 | €3,894,581 | -€108,006 | -2.7% |
| Tangible fixed assets | 22/27 | €2,227,988 | €2,119,982 | -€108,006 | -4.8% |
| Land and buildings | 22 | €2,042,774 | €1,960,579 | -€82,195 | -4.0% |
| Plant, machinery and equipment | 23 | - | €2,865 | +€2,865 | |
| Furniture and vehicles | 24 | €142,472 | €122,976 | -€19,497 | -13.7% |
| Other tangible fixed assets | 26 | €42,742 | €33,563 | -€9,179 | -21.5% |
| Financial fixed assets | 28 | €1,774,600 | €1,774,600 | = | 0.0% |
| Current assets | 29/58 | €965,053 | €672,618 | -€292,435 | -30.3% |
| Amounts receivable within one year | 40/41 | €54,097 | €26,965 | -€27,132 | -50.2% |
| Trade receivables | 40 | €54,097 | - | -€54,097 | |
| Other amounts receivable | 41 | - | €26,965 | +€26,965 | |
| Current investments | 50/53 | €256,913 | €323,054 | +€66,141 | +25.7% |
| Cash at bank and in hand | 54/58 | €607,446 | €276,015 | -€331,431 | -54.6% |
| Deferred charges and accrued income | 490/1 | €46,597 | €46,584 | -€13 | 0.0% |
| Total equity and liabilities | 10/49 | €4,967,640 | €4,567,199 | -€400,441 | -8.1% |
| Equity | 10/15 | €1,804,833 | €1,968,198 | +€163,365 | +9.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €77,000 | €77,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €75,000 | €75,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,707,833 | €1,871,198 | +€163,365 | +9.6% |
| Provisions and deferred taxes | 16 | €1,724,110 | €1,728,057 | +€3,947 | +0.2% |
| Provisions for liabilities and charges | 160/5 | €1,724,110 | €1,728,057 | +€3,947 | +0.2% |
| Other liabilities and charges | 164/5 | €1,724,110 | €1,728,057 | +€3,947 | +0.2% |
| Amounts payable | 17/49 | €1,438,697 | €870,944 | -€567,753 | -39.5% |
| Amounts payable after more than one year | 17 | €439,323 | €413,415 | -€25,907 | -5.9% |
| Financial debts | 170/4 | €439,323 | €413,415 | -€25,907 | -5.9% |
| Amounts payable within one year | 42/48 | €563,947 | €58,858 | -€505,089 | -89.6% |
| Current portion of amounts payable after more than one year | 42 | €27,838 | €28,241 | +€403 | +1.4% |
| Trade debts | 44 | €2,680 | €1,098 | -€1,582 | -59.0% |
| Suppliers | 440/4 | €2,680 | €1,098 | -€1,582 | -59.0% |
| Taxes, remuneration and social security | 45 | €28,332 | €29,519 | +€1,187 | +4.2% |
| Taxes | 450/3 | €28,332 | €29,519 | +€1,187 | +4.2% |
| Other amounts payable | 47/48 | €505,097 | - | -€505,097 | |
| Accrued charges and deferred income | 492/3 | €435,427 | €398,671 | -€36,757 | -8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €160,624 | €113,462 | -€47,161 | -29.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€23,617 | - | +€23,617 | |
| Other operating charges | 640/8 | €42,972 | €11,503 | -€31,469 | -73.2% |
| Gross operating margin | 9900 | €618,473 | €506,333 | -€112,141 | -18.1% |
| Operating profit (loss) | 9901 | €438,494 | €381,367 | -€57,127 | -13.0% |
| Financial income | 75/76B | €24,935 | €62,369 | +€37,433 | +150% |
| Recurring financial income | 75 | €24,935 | €62,369 | +€37,433 | +150% |
| Financial charges | 65/66B | €48,077 | €81,995 | +€33,918 | +70.6% |
| Recurring financial charges | 65 | €48,077 | €81,995 | +€33,918 | +70.6% |
| Profit (loss) for the period before taxes | 9903 | €415,353 | €361,741 | -€53,612 | -12.9% |
| Income taxes | 67/77 | €4,178 | €198,376 | +€194,198 | +4,648% |
| Profit (loss) for the period | 9904 | €411,174 | €163,365 | -€247,809 | -60.3% |
| Profit (loss) for the period to be appropriated | 9905 | €411,174 | €163,365 | -€247,809 | -60.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.