DCMT: 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.
DCMT
Largest movements
- Tangible fixed assets +€13,357
up €13,357 (+23.5%), from €56,940 to €70,298
of which Leasing and similar rights: +€18,613
- Receivables within one year +€10,462
up €10,462 (+38.6%), from €27,134 to €37,596
of which Trade receivables: +€7,013
- Reserves +€11,908
up €11,908 (+5.0%), from €239,396 to €251,304
- Current portion of long-term debt +€10,227
up €10,227 (+37.2%), from €27,522 to €37,749
- Debts after one year +€9,331
up €9,331 (+31.2%), from €29,897 to €39,228
- Trade debts -€4,958
down €4,958 (-49.4%), from €10,038 to €5,079
- Gross operating margin +€23,031
up €23,031 (+21.9%), from €105,326 to €128,358
- Depreciation +€7,643
up €7,643 (+47.1%), from €16,219 to €23,862
- Taxes +€4,638
up €4,638 (+15.6%), from €29,679 to €34,317
- Financial charges +€1,794
up €1,794 (+49.9%), from €3,593 to €5,388
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 | €398,332 | €420,966 | +€22,634 | +5.7% |
| Fixed assets | 21/28 | €363,041 | €376,399 | +€13,357 | +3.7% |
| Tangible fixed assets | 22/27 | €56,940 | €70,298 | +€13,357 | +23.5% |
| Plant, machinery and equipment | 23 | €2,483 | €1,956 | -€527 | -21.2% |
| Furniture and vehicles | 24 | €7,487 | €2,758 | -€4,729 | -63.2% |
| Leasing and similar rights | 25 | €46,970 | €65,583 | +€18,613 | +39.6% |
| Financial fixed assets | 28 | €306,101 | €306,101 | = | 0.0% |
| Current assets | 29/58 | €35,291 | €44,567 | +€9,276 | +26.3% |
| Amounts receivable within one year | 40/41 | €27,134 | €37,596 | +€10,462 | +38.6% |
| Trade receivables | 40 | €8,000 | €15,013 | +€7,013 | +87.7% |
| Other amounts receivable | 41 | €19,134 | €22,583 | +€3,449 | +18.0% |
| Cash at bank and in hand | 54/58 | €2,464 | €1,240 | -€1,224 | -49.7% |
| Deferred charges and accrued income | 490/1 | €5,693 | €5,731 | +€38 | +0.7% |
| Total equity and liabilities | 10/49 | €398,332 | €420,966 | +€22,634 | +5.7% |
| Equity | 10/15 | €257,996 | €269,904 | +€11,908 | +4.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €239,396 | €251,304 | +€11,908 | +5.0% |
| Distributable reserves | 133 | €239,396 | €251,304 | +€11,908 | +5.0% |
| Amounts payable | 17/49 | €140,336 | €151,062 | +€10,726 | +7.6% |
| Amounts payable after more than one year | 17 | €29,897 | €39,228 | +€9,331 | +31.2% |
| Financial debts | 170/4 | €29,897 | €39,228 | +€9,331 | +31.2% |
| Amounts payable within one year | 42/48 | €110,439 | €111,833 | +€1,395 | +1.3% |
| Current portion of amounts payable after more than one year | 42 | €27,522 | €37,749 | +€10,227 | +37.2% |
| Financial debts | 43 | €22 | €9 | -€13 | -59.0% |
| Other loans | 439 | €22 | €9 | -€13 | -59.0% |
| Trade debts | 44 | €10,038 | €5,079 | -€4,958 | -49.4% |
| Suppliers | 440/4 | €10,038 | €5,079 | -€4,958 | -49.4% |
| Taxes, remuneration and social security | 45 | €24,647 | €20,786 | -€3,861 | -15.7% |
| Taxes | 450/3 | €24,647 | €20,786 | -€3,861 | -15.7% |
| Other amounts payable | 47/48 | €48,210 | €48,210 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,219 | €23,862 | +€7,643 | +47.1% |
| Other operating charges | 640/8 | €3,686 | €4,716 | +€1,030 | +28.0% |
| Gross operating margin | 9900 | €105,326 | €128,358 | +€23,031 | +21.9% |
| Operating profit (loss) | 9901 | €85,421 | €99,780 | +€14,359 | +16.8% |
| Financial income | 75/76B | €580 | €1,254 | +€673 | +116.0% |
| Recurring financial income | 75 | €580 | €1,254 | +€673 | +116.0% |
| Financial charges | 65/66B | €3,593 | €5,388 | +€1,794 | +49.9% |
| Recurring financial charges | 65 | €3,593 | €5,388 | +€1,794 | +49.9% |
| Profit (loss) for the period before taxes | 9903 | €82,408 | €95,646 | +€13,238 | +16.1% |
| Income taxes | 67/77 | €29,679 | €34,317 | +€4,638 | +15.6% |
| Profit (loss) for the period | 9904 | €52,729 | €61,329 | +€8,600 | +16.3% |
| Profit (loss) for the period to be appropriated | 9905 | €52,729 | €61,329 | +€8,600 | +16.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.