DM AUTOservice: 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 AUTOservice
Largest movements
- Cash +€12,030
up €12,030 (+29.8%), from €40,325 to €52,354
mainly Net result for the year (+€7,166) and Depreciation (+€6,825)
- Tangible fixed assets -€6,511
down €6,511 (-57.5%), from €11,320 to €4,809
of which Plant, machinery and equipment: -€6,392
- Receivables within one year -€4,180
down €4,180 (-9.6%), from €43,650 to €39,470
of which Trade receivables: -€8,000
- Stocks and contracts +€1,850
up €1,850 (+62.7%), from €2,950 to €4,800
- Profit (loss) carried forward +€7,166
up €7,166 (+69.3%), from €10,335 to €17,501
- Tax, wage and social debts -€3,006
down €3,006 (-33.2%), from €9,053 to €6,047
- Trade debts -€1,233
down €1,233 (-5.5%), from €22,340 to €21,108
- Gross operating margin -€2,816
down €2,816 (-13.2%), from €21,283 to €18,467
- Taxes -€742
down €742 (-25.8%), from €2,875 to €2,134
- Financial charges +€506
up €506 (+162%), from €313 to €818
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €103,494 | €106,257 | +€2,764 | +2.7% |
| Fixed assets | 21/28 | €15,226 | €8,401 | -€6,825 | -44.8% |
| Intangible fixed assets | 21 | €1,256 | €942 | -€314 | -25.0% |
| Tangible fixed assets | 22/27 | €11,320 | €4,809 | -€6,511 | -57.5% |
| Plant, machinery and equipment | 23 | €10,842 | €4,450 | -€6,392 | -59.0% |
| Other tangible fixed assets | 26 | €478 | €359 | -€120 | -25.0% |
| Financial fixed assets | 28 | €2,650 | €2,650 | = | 0.0% |
| Current assets | 29/58 | €88,268 | €97,857 | +€9,589 | +10.9% |
| Stocks and contracts in progress | 3 | €2,950 | €4,800 | +€1,850 | +62.7% |
| Stocks | 30/36 | €2,950 | €4,800 | +€1,850 | +62.7% |
| Amounts receivable within one year | 40/41 | €43,650 | €39,470 | -€4,180 | -9.6% |
| Trade receivables | 40 | €21,932 | €13,932 | -€8,000 | -36.5% |
| Other amounts receivable | 41 | €21,717 | €25,537 | +€3,820 | +17.6% |
| Cash at bank and in hand | 54/58 | €40,325 | €52,354 | +€12,030 | +29.8% |
| Deferred charges and accrued income | 490/1 | €1,343 | €1,233 | -€110 | -8.2% |
| Total equity and liabilities | 10/49 | €103,494 | €106,257 | +€2,764 | +2.7% |
| Equity | 10/15 | €71,839 | €79,005 | +€7,166 | +10.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €55,304 | €55,304 | = | 0.0% |
| Non-distributable reserves | 130/1 | €922 | €922 | = | 0.0% |
| Reserves not available under the articles | 1311 | €922 | €922 | = | 0.0% |
| Distributable reserves | 133 | €54,383 | €54,383 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,335 | €17,501 | +€7,166 | +69.3% |
| Amounts payable | 17/49 | €31,655 | €27,252 | -€4,403 | -13.9% |
| Amounts payable within one year | 42/48 | €31,393 | €27,154 | -€4,239 | -13.5% |
| Trade debts | 44 | €22,340 | €21,108 | -€1,233 | -5.5% |
| Suppliers | 440/4 | €22,340 | €21,108 | -€1,233 | -5.5% |
| Taxes, remuneration and social security | 45 | €9,053 | €6,047 | -€3,006 | -33.2% |
| Taxes | 450/3 | €9,053 | €6,047 | -€3,006 | -33.2% |
| Accrued charges and deferred income | 492/3 | €261 | €98 | -€164 | -62.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,652 | €6,825 | +€173 | +2.6% |
| Other operating charges | 640/8 | €1,585 | €1,746 | +€162 | +10.2% |
| Gross operating margin | 9900 | €21,283 | €18,467 | -€2,816 | -13.2% |
| Operating profit (loss) | 9901 | €13,046 | €9,895 | -€3,151 | -24.2% |
| Financial income | 75/76B | €249 | €224 | -€25 | -10.0% |
| Recurring financial income | 75 | €249 | €224 | -€25 | -10.0% |
| Financial charges | 65/66B | €313 | €818 | +€506 | +162% |
| Recurring financial charges | 65 | €313 | €818 | +€506 | +162% |
| Profit (loss) for the period before taxes | 9903 | €12,982 | €9,300 | -€3,682 | -28.4% |
| Income taxes | 67/77 | €2,875 | €2,134 | -€742 | -25.8% |
| Profit (loss) for the period | 9904 | €10,106 | €7,166 | -€2,940 | -29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,106 | €7,166 | -€2,940 | -29.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.