DM-CM CONSULTANCE: 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-CM CONSULTANCE
Largest movements
- Receivables within one year +€9,664
up €9,664 (+21.6%), from €44,713 to €54,377
of which Trade receivables: +€9,164
- Cash -€5,106
down €5,106 (-31.3%), from €16,319 to €11,213
mainly Receivables within one year (-€9,664) and Tax, wage and social debts (-€2,042)
- Other debts +€4,238
up €4,238 (+32.7%), from €12,950 to €17,188
- Profit (loss) carried forward +€2,220
up €2,220 (+9.1%), from -€24,275 to -€22,055
- Tax, wage and social debts -€2,042
down €2,042 (-60.4%), from €3,379 to €1,337
- Gross operating margin -€25,152
down €25,152 (-88.3%), from €28,469 to €3,317
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.
Derived cash bridge
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 | €61,930 | €66,025 | +€4,095 | +6.6% |
| Fixed assets | 21/28 | €885 | €435 | -€450 | -50.8% |
| Tangible fixed assets | 22/27 | €885 | €435 | -€450 | -50.8% |
| Furniture and vehicles | 24 | €885 | €435 | -€450 | -50.8% |
| Current assets | 29/58 | €61,045 | €65,590 | +€4,544 | +7.4% |
| Amounts receivable within one year | 40/41 | €44,713 | €54,377 | +€9,664 | +21.6% |
| Trade receivables | 40 | €44,713 | €53,877 | +€9,164 | +20.5% |
| Other amounts receivable | 41 | - | €500 | +€500 | |
| Cash at bank and in hand | 54/58 | €16,319 | €11,213 | -€5,106 | -31.3% |
| Deferred charges and accrued income | 490/1 | €14 | - | -€14 | |
| Total equity and liabilities | 10/49 | €61,930 | €66,025 | +€4,095 | +6.6% |
| Equity | 10/15 | €43,095 | €45,315 | +€2,220 | +5.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €5,370 | €5,370 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,370 | €5,370 | = | 0.0% |
| Legal reserve | 130 | €5,370 | €5,370 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,275 | -€22,055 | +€2,220 | +9.1% |
| Amounts payable | 17/49 | €18,835 | €20,709 | +€1,875 | +10.0% |
| Amounts payable within one year | 42/48 | €18,835 | €20,709 | +€1,875 | +10.0% |
| Trade debts | 44 | €2,505 | €2,184 | -€321 | -12.8% |
| Suppliers | 440/4 | €2,505 | €2,184 | -€321 | -12.8% |
| Taxes, remuneration and social security | 45 | €3,379 | €1,337 | -€2,042 | -60.4% |
| Taxes | 450/3 | €3,379 | €1,337 | -€2,042 | -60.4% |
| Other amounts payable | 47/48 | €12,950 | €17,188 | +€4,238 | +32.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €450 | €450 | = | 0.0% |
| Other operating charges | 640/8 | €417 | €559 | +€142 | +34.1% |
| Gross operating margin | 9900 | €28,469 | €3,317 | -€25,152 | -88.3% |
| Operating profit (loss) | 9901 | €27,603 | €2,309 | -€25,294 | -91.6% |
| Financial charges | 65/66B | €76 | €89 | +€13 | +17.4% |
| Recurring financial charges | 65 | €76 | €89 | +€13 | +17.4% |
| Profit (loss) for the period before taxes | 9903 | €27,527 | €2,220 | -€25,307 | -91.9% |
| Profit (loss) for the period | 9904 | €27,527 | €2,220 | -€25,307 | -91.9% |
| Profit (loss) for the period to be appropriated | 9905 | €27,527 | €2,220 | -€25,307 | -91.9% |
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 27 October 2026 via checked.be.