DM ARCHITECTURE: 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.
DM ARCHITECTURE
Largest movements
- Receivables within one year +€56,977
up €56,977 (+38.5%), from €147,831 to €204,808
of which Trade receivables: +€54,478
- Other debts +€115,503
up €115,503 (+135.1%), from €85,467 to €200,970
- Reserves +€56,700
up €56,700 (+55.4%), from €102,300 to €159,000
- Profit (loss) carried forward -€49,940
down €49,940 (-17.8%), from €279,945 to €230,005
- Tax, wage and social debts -€32,691
down €32,691 (-71.3%), from €45,819 to €13,128
- Debts after one year -€14,106
down €14,106 (-8.0%), from €176,400 to €162,294
- Gross operating margin +€64,078
up €64,078 (+280.5%), from €22,840 to €86,919
- Financial income -€10,849
down €10,849 (-54.6%), from €19,884 to €9,035
of which Non-recurring financial income: -€12,505
- Taxes +€10,459
up €10,459 (+96.6%), from €10,828 to €21,286
- Other operating charges +€1,590
up €1,590 (+185.7%), from €856 to €2,446
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 | €938,195 | €997,330 | +€59,134 | +6.3% |
| Fixed assets | 21/28 | €782,240 | €785,885 | +€3,644 | +0.5% |
| Tangible fixed assets | 22/27 | €215,715 | €219,360 | +€3,644 | +1.7% |
| Land and buildings | 22 | €210,740 | €204,020 | -€6,720 | -3.2% |
| Plant, machinery and equipment | 23 | €2,313 | €15,340 | +€13,027 | +563.3% |
| Furniture and vehicles | 24 | €2,663 | €0 | -€2,663 | -100.0% |
| Financial fixed assets | 28 | €566,525 | €566,525 | = | 0.0% |
| Current assets | 29/58 | €155,955 | €211,445 | +€55,490 | +35.6% |
| Amounts receivable within one year | 40/41 | €147,831 | €204,808 | +€56,977 | +38.5% |
| Trade receivables | 40 | - | €54,478 | +€54,478 | |
| Other amounts receivable | 41 | €147,831 | €150,330 | +€2,499 | +1.7% |
| Cash at bank and in hand | 54/58 | €8,124 | €2,563 | -€5,561 | -68.4% |
| Deferred charges and accrued income | 490/1 | - | €4,074 | +€4,074 | |
| Total equity and liabilities | 10/49 | €938,195 | €997,330 | +€59,134 | +6.3% |
| Equity | 10/15 | €437,245 | €444,005 | +€6,760 | +1.5% |
| Contributions | 10/11 | €55,000 | €55,000 | = | 0.0% |
| Reserves | 13 | €102,300 | €159,000 | +€56,700 | +55.4% |
| Distributable reserves | 133 | €102,300 | €159,000 | +€56,700 | +55.4% |
| Profit (loss) carried forward | 14 | €279,945 | €230,005 | -€49,940 | -17.8% |
| Provisions and deferred taxes | 16 | €159,643 | €159,643 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €159,643 | €159,643 | = | 0.0% |
| Environmental obligations | 163 | €159,643 | €159,643 | = | 0.0% |
| Amounts payable | 17/49 | €341,307 | €393,681 | +€52,374 | +15.3% |
| Amounts payable after more than one year | 17 | €176,400 | €162,294 | -€14,106 | -8.0% |
| Financial debts | 170/4 | €176,400 | €162,294 | -€14,106 | -8.0% |
| Amounts payable within one year | 42/48 | €164,609 | €230,638 | +€66,029 | +40.1% |
| Current portion of amounts payable after more than one year | 42 | €17,094 | €14,106 | -€2,988 | -17.5% |
| Trade debts | 44 | €16,229 | €2,435 | -€13,795 | -85.0% |
| Suppliers | 440/4 | €16,229 | €2,435 | -€13,795 | -85.0% |
| Taxes, remuneration and social security | 45 | €45,819 | €13,128 | -€32,691 | -71.3% |
| Taxes | 450/3 | €45,819 | €13,128 | -€32,691 | -71.3% |
| Other amounts payable | 47/48 | €85,467 | €200,970 | +€115,503 | +135.1% |
| Accrued charges and deferred income | 492/3 | €299 | €749 | +€450 | +150.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,863 | €11,676 | +€813 | +7.5% |
| Other operating charges | 640/8 | €856 | €2,446 | +€1,590 | +185.7% |
| Gross operating margin | 9900 | €22,840 | €86,919 | +€64,078 | +280.5% |
| Operating profit (loss) | 9901 | €11,121 | €72,797 | +€61,676 | +554.6% |
| Financial income | 75/76B | €19,884 | €9,035 | -€10,849 | -54.6% |
| Recurring financial income | 75 | €7,379 | €9,035 | +€1,656 | +22.4% |
| Non-recurring financial income | 76B | €12,505 | - | -€12,505 | |
| Financial charges | 65/66B | €3,864 | €3,785 | -€78 | -2.0% |
| Recurring financial charges | 65 | €3,864 | €3,785 | -€78 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | €27,141 | €78,047 | +€50,906 | +187.6% |
| Income taxes | 67/77 | €10,828 | €21,286 | +€10,459 | +96.6% |
| Profit (loss) for the period | 9904 | €16,314 | €56,760 | +€40,447 | +247.9% |
| Profit (loss) for the period to be appropriated | 9905 | €16,314 | €56,760 | +€40,447 | +247.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.