DBMG: 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.
DBMG
Largest movements
- Receivables within one year -€47,658
down €47,658 (-39.7%), from €120,024 to €72,366
of which Trade receivables: -€47,359
- Tangible fixed assets +€12,425
new in 2024: €12,425
of which Furniture and vehicles: +€6,904
- Cash -€4,531
down €4,531 (-30.8%), from €14,733 to €10,202
mainly Other debts (-€45,434) and Investment in fixed assets (net) (-€24,500)
- Intangible fixed assets +€3,839
new in 2024: €3,839
- Stocks and contracts -€3,442
down €3,442 (-16.6%), from €20,689 to €17,247
- Other debts -€45,434
down €45,434 (-37.2%), from €122,170 to €76,736
- Tax, wage and social debts +€27,141
up €27,141 (+151.1%), from €17,966 to €45,107
- Short-term financial debts -€22,000
no longer reported in 2024 (was €22,000)
- Profit (loss) carried forward +€15,544
up €15,544 (+20.6%), from -€75,398 to -€59,854
- Debts after one year -€9,114
down €9,114 (-70.4%), from €12,950 to €3,836
- Write-downs +€49,007
new in 2024: €49,007
- Gross operating margin +€47,482
up €47,482 (+117.4%), from €40,457 to €87,939
- Taxes -€8,333
down €8,333 (-52.3%), from €15,927 to €7,594
- Depreciation +€8,236
new in 2024: €8,236
- Financial income -€3,181
down €3,181 (-88.2%), from €3,605 to €424
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €157,741 | €119,272 | -€38,469 | -24.4% |
| Fixed assets | 21/28 | €1,632 | €17,896 | +€16,264 | +996.6% |
| Intangible fixed assets | 21 | - | €3,839 | +€3,839 | |
| Tangible fixed assets | 22/27 | - | €12,425 | +€12,425 | |
| Plant, machinery and equipment | 23 | - | €5,521 | +€5,521 | |
| Furniture and vehicles | 24 | - | €6,904 | +€6,904 | |
| Financial fixed assets | 28 | €1,632 | €1,632 | = | 0.0% |
| Current assets | 29/58 | €156,109 | €101,376 | -€54,733 | -35.1% |
| Stocks and contracts in progress | 3 | €20,689 | €17,247 | -€3,442 | -16.6% |
| Stocks | 30/36 | €20,689 | €17,247 | -€3,442 | -16.6% |
| Amounts receivable within one year | 40/41 | €120,024 | €72,366 | -€47,658 | -39.7% |
| Trade receivables | 40 | €118,135 | €70,776 | -€47,359 | -40.1% |
| Other amounts receivable | 41 | €1,889 | €1,590 | -€299 | -15.8% |
| Cash at bank and in hand | 54/58 | €14,733 | €10,202 | -€4,531 | -30.8% |
| Deferred charges and accrued income | 490/1 | €663 | €1,561 | +€898 | +135.4% |
| Total equity and liabilities | 10/49 | €157,741 | €119,272 | -€38,469 | -24.4% |
| Equity | 10/15 | -€56,798 | -€41,254 | +€15,544 | +27.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€75,398 | -€59,854 | +€15,544 | +20.6% |
| Amounts payable | 17/49 | €214,539 | €160,526 | -€54,013 | -25.2% |
| Amounts payable after more than one year | 17 | €12,950 | €3,836 | -€9,114 | -70.4% |
| Financial debts | 170/4 | €12,950 | €3,836 | -€9,114 | -70.4% |
| Amounts payable within one year | 42/48 | €200,265 | €155,281 | -€44,984 | -22.5% |
| Current portion of amounts payable after more than one year | 42 | €10,537 | €10,614 | +€77 | +0.7% |
| Financial debts | 43 | €22,000 | - | -€22,000 | |
| Credit institutions | 430/8 | €22,000 | - | -€22,000 | |
| Trade debts | 44 | €27,592 | €22,824 | -€4,768 | -17.3% |
| Suppliers | 440/4 | €27,592 | €8,397 | -€19,195 | -69.6% |
| Bills of exchange payable | 441 | - | €14,427 | +€14,427 | |
| Taxes, remuneration and social security | 45 | €17,966 | €45,107 | +€27,141 | +151.1% |
| Taxes | 450/3 | €17,966 | €45,107 | +€27,141 | +151.1% |
| Other amounts payable | 47/48 | €122,170 | €76,736 | -€45,434 | -37.2% |
| Accrued charges and deferred income | 492/3 | €1,324 | €1,409 | +€85 | +6.4% |
| Remuneration, social security and pensions | 62 | €7 | €317 | +€310 | +4428.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €8,236 | +€8,236 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €49,007 | +€49,007 | |
| Other operating charges | 640/8 | €2,435 | €2,028 | -€407 | -16.7% |
| Gross operating margin | 9900 | €40,457 | €87,939 | +€47,482 | +117.4% |
| Operating profit (loss) | 9901 | €38,015 | €28,351 | -€9,664 | -25.4% |
| Financial income | 75/76B | €3,605 | €424 | -€3,181 | -88.2% |
| Recurring financial income | 75 | €3,605 | €424 | -€3,181 | -88.2% |
| Financial charges | 65/66B | €3,603 | €5,637 | +€2,034 | +56.5% |
| Recurring financial charges | 65 | €3,603 | €5,637 | +€2,034 | +56.5% |
| Profit (loss) for the period before taxes | 9903 | €38,017 | €23,138 | -€14,879 | -39.1% |
| Income taxes | 67/77 | €15,927 | €7,594 | -€8,333 | -52.3% |
| Profit (loss) for the period | 9904 | €22,090 | €15,544 | -€6,546 | -29.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,090 | €15,544 | -€6,546 | -29.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.