DACMMG: 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.
DACMMG
Largest movements
- Cash -€21,062
down €21,062 (-16.3%), from €129,610 to €108,548
mainly Contributions, distributions and other (-€95,000) and Debts after one year (-€14,734)
- Receivables within one year -€11,140
down €11,140 (-90.4%), from €12,329 to €1,189
of which Trade receivables: -€5,575
- Tangible fixed assets -€7,741
down €7,741 (-16.6%), from €46,550 to €38,809
of which Leasing and similar rights: -€10,994
- Deferred charges and accrued income +€2,321
up €2,321 (+36.7%), from €6,321 to €8,642
- Profit (loss) carried forward -€26,925
down €26,925 (-18.2%), from €147,785 to €120,860
- Debts after one year -€14,734
down €14,734 (-48.4%), from €30,446 to €15,712
- Current portion of long-term debt +€3,991
up €3,991 (+37.2%), from €10,743 to €14,734
No income-statement line moved by more than 1% of the activity.
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 | €194,810 | €157,188 | -€37,622 | -19.3% |
| Fixed assets | 21/28 | €46,550 | €38,809 | -€7,741 | -16.6% |
| Tangible fixed assets | 22/27 | €46,550 | €38,809 | -€7,741 | -16.6% |
| Furniture and vehicles | 24 | €5,465 | €3,689 | -€1,776 | -32.5% |
| Leasing and similar rights | 25 | €41,085 | €30,091 | -€10,994 | -26.8% |
| Other tangible fixed assets | 26 | - | €5,029 | +€5,029 | |
| Current assets | 29/58 | €148,260 | €118,379 | -€29,881 | -20.2% |
| Amounts receivable within one year | 40/41 | €12,329 | €1,189 | -€11,140 | -90.4% |
| Trade receivables | 40 | €5,575 | €0 | -€5,575 | -100% |
| Other amounts receivable | 41 | €6,754 | €1,189 | -€5,565 | -82.4% |
| Cash at bank and in hand | 54/58 | €129,610 | €108,548 | -€21,062 | -16.3% |
| Deferred charges and accrued income | 490/1 | €6,321 | €8,642 | +€2,321 | +36.7% |
| Total equity and liabilities | 10/49 | €194,810 | €157,188 | -€37,622 | -19.3% |
| Equity | 10/15 | €151,785 | €124,860 | -€26,925 | -17.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €147,785 | €120,860 | -€26,925 | -18.2% |
| Amounts payable | 17/49 | €43,025 | €32,328 | -€10,697 | -24.9% |
| Amounts payable after more than one year | 17 | €30,446 | €15,712 | -€14,734 | -48.4% |
| Financial debts | 170/4 | €30,446 | €15,712 | -€14,734 | -48.4% |
| Amounts payable within one year | 42/48 | €12,579 | €16,616 | +€4,037 | +32.1% |
| Current portion of amounts payable after more than one year | 42 | €10,743 | €14,734 | +€3,991 | +37.2% |
| Trade debts | 44 | €643 | €559 | -€83 | -12.9% |
| Suppliers | 440/4 | €643 | €559 | -€83 | -12.9% |
| Taxes, remuneration and social security | 45 | €1,193 | €1,323 | +€129 | +10.8% |
| Taxes | 450/3 | €1,193 | €1,323 | +€129 | +10.8% |
| Accrued charges and deferred income | 492/3 | €0 | €0 | -€0 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,429 | €12,989 | +€560 | +4.5% |
| Other operating charges | 640/8 | €803 | €825 | +€21 | +2.6% |
| Gross operating margin | 9900 | €101,594 | €101,336 | -€258 | -0.3% |
| Operating profit (loss) | 9901 | €88,361 | €87,522 | -€839 | -0.9% |
| Financial income | 75/76B | €788 | €192 | -€596 | -75.6% |
| Recurring financial income | 75 | €788 | €192 | -€596 | -75.6% |
| Financial charges | 65/66B | €2,179 | €1,511 | -€668 | -30.7% |
| Recurring financial charges | 65 | €2,179 | €1,511 | -€668 | -30.7% |
| Profit (loss) for the period before taxes | 9903 | €86,970 | €86,204 | -€767 | -0.9% |
| Income taxes | 67/77 | €17,991 | €18,129 | +€138 | +0.8% |
| Profit (loss) for the period | 9904 | €68,979 | €68,075 | -€905 | -1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €68,979 | €68,075 | -€905 | -1.3% |
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 25 October 2026 via checked.be.