DM BATIMENT: 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.
DM BATIMENT
Largest movements
- Tangible fixed assets +€69,012
new in 2025: €69,012
of which Leasing and similar rights: +€68,269
- Receivables within one year +€7,049
up €7,049 (+15.5%), from €45,603 to €52,652
of which Trade receivables: +€5,224
- Debts after one year +€50,797
new in 2025: €50,797
- Profit (loss) carried forward +€14,442
up €14,442 (+71.8%), from €20,126 to €34,568
- Current portion of long-term debt +€11,098
new in 2025: €11,098
- Trade debts -€3,108
down €3,108 (-18.1%), from €17,211 to €14,103
- Tax, wage and social debts +€2,428
up €2,428 (+55.9%), from €4,343 to €6,772
- Gross operating margin +€7,493
up €7,493 (+58.8%), from €12,742 to €20,235
- Depreciation +€2,543
up €2,543 (+1042.3%), from €244 to €2,787
- Taxes +€1,012
up €1,012 (+35.1%), from €2,880 to €3,892
- Financial charges +€770
up €770 (+708.6%), from €109 to €878
- Financial income +€523
up €523 (+38.5%), from €1,359 to €1,882
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 | €46,680 | €122,737 | +€76,057 | +162.9% |
| Fixed assets | 21/28 | - | €69,012 | +€69,012 | |
| Tangible fixed assets | 22/27 | - | €69,012 | +€69,012 | |
| Plant, machinery and equipment | 23 | - | €743 | +€743 | |
| Leasing and similar rights | 25 | - | €68,269 | +€68,269 | |
| Current assets | 29/58 | €46,680 | €53,725 | +€7,044 | +15.1% |
| Amounts receivable within one year | 40/41 | €45,603 | €52,652 | +€7,049 | +15.5% |
| Trade receivables | 40 | €12,146 | €17,370 | +€5,224 | +43.0% |
| Other amounts receivable | 41 | €33,457 | €35,282 | +€1,825 | +5.5% |
| Cash at bank and in hand | 54/58 | €1,077 | €1,073 | -€4 | -0.4% |
| Total equity and liabilities | 10/49 | €46,680 | €122,737 | +€76,057 | +162.9% |
| Equity | 10/15 | €25,126 | €39,568 | +€14,442 | +57.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,126 | €34,568 | +€14,442 | +71.8% |
| Amounts payable | 17/49 | €21,554 | €83,169 | +€61,615 | +285.9% |
| Amounts payable after more than one year | 17 | - | €50,797 | +€50,797 | |
| Financial debts | 170/4 | - | €50,797 | +€50,797 | |
| Amounts payable within one year | 42/48 | €21,554 | €31,972 | +€10,418 | +48.3% |
| Current portion of amounts payable after more than one year | 42 | - | €11,098 | +€11,098 | |
| Trade debts | 44 | €17,211 | €14,103 | -€3,108 | -18.1% |
| Suppliers | 440/4 | €17,211 | €14,103 | -€3,108 | -18.1% |
| Taxes, remuneration and social security | 45 | €4,343 | €6,772 | +€2,428 | +55.9% |
| Taxes | 450/3 | €4,343 | €6,772 | +€2,428 | +55.9% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €244 | €2,787 | +€2,543 | +1042.3% |
| Other operating charges | 640/8 | - | €118 | +€118 | |
| Gross operating margin | 9900 | €12,742 | €20,235 | +€7,493 | +58.8% |
| Operating profit (loss) | 9901 | €12,498 | €17,330 | +€4,832 | +38.7% |
| Financial income | 75/76B | €1,359 | €1,882 | +€523 | +38.5% |
| Recurring financial income | 75 | €1,359 | €1,882 | +€523 | +38.5% |
| Financial charges | 65/66B | €109 | €878 | +€770 | +708.6% |
| Recurring financial charges | 65 | €109 | €878 | +€770 | +708.6% |
| Profit (loss) for the period before taxes | 9903 | €13,748 | €18,334 | +€4,586 | +33.4% |
| Income taxes | 67/77 | €2,880 | €3,892 | +€1,012 | +35.1% |
| Profit (loss) for the period | 9904 | €10,868 | €14,442 | +€3,574 | +32.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,868 | €14,442 | +€3,574 | +32.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.