DCMI Management: 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.
DCMI Management
Largest movements
- Tangible fixed assets -€1,896
down €1,896 (-40.0%), from €4,744 to €2,848
of which Furniture and vehicles: -€1,317
- Receivables within one year -€897
down €897 (-30.0%), from €2,992 to €2,095
- Cash +€200
up €200 (+304%), from €66 to €266
mainly Other debts (+€4,509) and Depreciation (+€1,896)
- Profit (loss) carried forward -€7,140
down €7,140, from €3,843 to -€3,297
- Other debts +€4,509
new in 2025: €4,509
- Gross operating margin -€1,274
down €1,274 (-50.0%), from -€2,546 to -€3,820
- Other operating charges +€1,044
up €1,044 (+1,044%), from €100 to €1,144
- Financial charges -€111
down €111 (-28.3%), from €391 to €280
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 | €7,802 | €5,209 | -€2,593 | -33.2% |
| Fixed assets | 21/28 | €4,744 | €2,848 | -€1,896 | -40.0% |
| Tangible fixed assets | 22/27 | €4,744 | €2,848 | -€1,896 | -40.0% |
| Plant, machinery and equipment | 23 | €1,201 | €622 | -€579 | -48.2% |
| Furniture and vehicles | 24 | €3,544 | €2,227 | -€1,317 | -37.2% |
| Current assets | 29/58 | €3,057 | €2,361 | -€697 | -22.8% |
| Amounts receivable within one year | 40/41 | €2,992 | €2,095 | -€897 | -30.0% |
| Other amounts receivable | 41 | €2,992 | €2,095 | -€897 | -30.0% |
| Cash at bank and in hand | 54/58 | €66 | €266 | +€200 | +304% |
| Total equity and liabilities | 10/49 | €7,802 | €5,209 | -€2,593 | -33.2% |
| Equity | 10/15 | €6,843 | -€297 | -€7,140 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,843 | -€3,297 | -€7,140 | |
| Amounts payable | 17/49 | €959 | €5,506 | +€4,547 | +474% |
| Amounts payable within one year | 42/48 | €959 | €5,506 | +€4,547 | +474% |
| Trade debts | 44 | €959 | €997 | +€38 | +4.0% |
| Suppliers | 440/4 | €959 | €997 | +€38 | +4.0% |
| Other amounts payable | 47/48 | - | €4,509 | +€4,509 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,896 | €1,896 | +€0 | 0.0% |
| Other operating charges | 640/8 | €100 | €1,144 | +€1,044 | +1,044% |
| Gross operating margin | 9900 | -€2,546 | -€3,820 | -€1,274 | -50.0% |
| Operating profit (loss) | 9901 | -€4,542 | -€6,860 | -€2,318 | -51.0% |
| Financial income | 75/76B | €29 | - | -€29 | |
| Recurring financial income | 75 | €29 | - | -€29 | |
| Financial charges | 65/66B | €391 | €280 | -€111 | -28.3% |
| Recurring financial charges | 65 | €391 | €280 | -€111 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,904 | -€7,140 | -€2,236 | -45.6% |
| Profit (loss) for the period | 9904 | -€4,904 | -€7,140 | -€2,236 | -45.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,904 | -€7,140 | -€2,236 | -45.6% |
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 18 October 2026 via checked.be.