DM ASSETS: 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 ASSETS
Largest movements
- Tangible fixed assets +€38,086
up €38,086 (+61.0%), from €62,465 to €100,551
of which Furniture and vehicles: +€41,556
- Stocks and contracts -€25,000
down €25,000 (-17.2%), from €145,406 to €120,406
- Receivables within one year +€22,630
new in 2025: €22,630
- Debts after one year +€31,623
new in 2025: €31,623
- Other debts -€16,101
down €16,101 (-8.6%), from €187,156 to €171,054
- Current portion of long-term debt +€10,420
new in 2025: €10,420
- Profit (loss) carried forward +€8,319
up €8,319, from -€2,313 to €6,006
- Tax, wage and social debts +€2,577
new in 2025: €2,577
- Gross operating margin +€11,029
up €11,029 (+125.4%), from €8,798 to €19,827
- Other operating charges +€2,888
new in 2025: €2,888
- Taxes +€2,577
new in 2025: €2,577
- Depreciation +€2,187
up €2,187 (+63.0%), from €3,470 to €5,657
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 | €210,781 | €246,680 | +€35,899 | +17.0% |
| Fixed assets | 21/28 | €62,465 | €100,551 | +€38,086 | +61.0% |
| Tangible fixed assets | 22/27 | €62,465 | €100,551 | +€38,086 | +61.0% |
| Land and buildings | 22 | €62,465 | €58,995 | -€3,470 | -5.6% |
| Furniture and vehicles | 24 | - | €41,556 | +€41,556 | |
| Current assets | 29/58 | €148,316 | €146,129 | -€2,187 | -1.5% |
| Stocks and contracts in progress | 3 | €145,406 | €120,406 | -€25,000 | -17.2% |
| Stocks | 30/36 | €145,406 | €120,406 | -€25,000 | -17.2% |
| Amounts receivable within one year | 40/41 | - | €22,630 | +€22,630 | |
| Trade receivables | 40 | - | €22,630 | +€22,630 | |
| Cash at bank and in hand | 54/58 | €1,546 | €1,623 | +€77 | +5.0% |
| Deferred charges and accrued income | 490/1 | €1,364 | €1,469 | +€105 | +7.7% |
| Total equity and liabilities | 10/49 | €210,781 | €246,680 | +€35,899 | +17.0% |
| Equity | 10/15 | €22,687 | €31,006 | +€8,319 | +36.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,313 | €6,006 | +€8,319 | |
| Amounts payable | 17/49 | €188,094 | €215,674 | +€27,580 | +14.7% |
| Amounts payable after more than one year | 17 | - | €31,623 | +€31,623 | |
| Financial debts | 170/4 | - | €31,623 | +€31,623 | |
| Amounts payable within one year | 42/48 | €188,094 | €184,052 | -€4,042 | -2.1% |
| Current portion of amounts payable after more than one year | 42 | - | €10,420 | +€10,420 | |
| Financial debts | 43 | €7 | €0 | -€7 | -100.0% |
| Credit institutions | 430/8 | €7 | €0 | -€7 | -100.0% |
| Trade debts | 44 | €932 | €0 | -€932 | -100.0% |
| Suppliers | 440/4 | €932 | €0 | -€932 | -100.0% |
| Taxes, remuneration and social security | 45 | - | €2,577 | +€2,577 | |
| Taxes | 450/3 | - | €2,577 | +€2,577 | |
| Other amounts payable | 47/48 | €187,156 | €171,054 | -€16,101 | -8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,470 | €5,657 | +€2,187 | +63.0% |
| Other operating charges | 640/8 | - | €2,888 | +€2,888 | |
| Gross operating margin | 9900 | €8,798 | €19,827 | +€11,029 | +125.4% |
| Operating profit (loss) | 9901 | €5,328 | €11,281 | +€5,954 | +111.8% |
| Financial charges | 65/66B | €188 | €385 | +€198 | +105.2% |
| Recurring financial charges | 65 | €188 | €385 | +€198 | +105.2% |
| Profit (loss) for the period before taxes | 9903 | €5,140 | €10,896 | +€5,756 | +112.0% |
| Income taxes | 67/77 | - | €2,577 | +€2,577 | |
| Profit (loss) for the period | 9904 | €5,140 | €8,319 | +€3,179 | +61.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,140 | €8,319 | +€3,179 | +61.8% |
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 10 October 2026 via checked.be.