DM CONCEPT: 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 CONCEPT
Largest movements
- Receivables within one year -€18,516
down €18,516 (-65.2%), from €28,392 to €9,876
of which Trade receivables: -€10,687
- Cash +€10,906
up €10,906 (+42.5%), from €25,654 to €36,560
mainly Receivables within one year (+€18,516) and Trade debts (+€4,859)
- Stocks and contracts +€3,719
up €3,719 (+85.9%), from €4,328 to €8,046
- Tangible fixed assets -€3,526
down €3,526 (-38.3%), from €9,213 to €5,686
- Deferred charges and accrued income +€961
up €961 (+537.6%), from €179 to €1,140
- Tax, wage and social debts -€7,361
down €7,361 (-80.9%), from €9,095 to €1,734
of which Remuneration and social security: -€4,500
- Trade debts +€4,859
up €4,859 (+358.7%), from €1,355 to €6,214
- Other debts -€2,277
down €2,277 (-75.9%), from €3,000 to €723
- Debts after one year -€1,632
down €1,632 (-26.3%), from €6,210 to €4,578
- Gross operating margin -€1,881
down €1,881 (-22.4%), from €8,396 to €6,515
- Financial income -€521
down €521 (-31.8%), from €1,638 to €1,117
- Depreciation -€256
down €256 (-6.8%), from €3,783 to €3,526
- Taxes -€252
down €252 (-31.9%), from €791 to €539
- Other operating charges +€235
up €235 (+16.0%), from €1,469 to €1,704
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 | €67,765 | €61,309 | -€6,456 | -9.5% |
| Fixed assets | 21/28 | €9,213 | €5,686 | -€3,526 | -38.3% |
| Tangible fixed assets | 22/27 | €9,213 | €5,686 | -€3,526 | -38.3% |
| Land and buildings | 22 | €5,168 | €3,417 | -€1,751 | -33.9% |
| Plant, machinery and equipment | 23 | €3,638 | €2,175 | -€1,463 | -40.2% |
| Furniture and vehicles | 24 | €407 | €95 | -€312 | -76.7% |
| Current assets | 29/58 | €58,552 | €55,623 | -€2,929 | -5.0% |
| Stocks and contracts in progress | 3 | €4,328 | €8,046 | +€3,719 | +85.9% |
| Stocks | 30/36 | €4,328 | €8,046 | +€3,719 | +85.9% |
| Amounts receivable within one year | 40/41 | €28,392 | €9,876 | -€18,516 | -65.2% |
| Trade receivables | 40 | €20,563 | €9,876 | -€10,687 | -52.0% |
| Other amounts receivable | 41 | €7,829 | €0 | -€7,829 | -100.0% |
| Cash at bank and in hand | 54/58 | €25,654 | €36,560 | +€10,906 | +42.5% |
| Deferred charges and accrued income | 490/1 | €179 | €1,140 | +€961 | +537.6% |
| Total equity and liabilities | 10/49 | €67,765 | €61,309 | -€6,456 | -9.5% |
| Equity | 10/15 | €46,597 | €46,568 | -€29 | -0.1% |
| Contributions | 10/11 | €15,483 | €15,483 | = | 0.0% |
| Reserves | 13 | €31,113 | €31,084 | -€29 | -0.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €29,253 | €29,224 | -€29 | -0.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €21,168 | €14,742 | -€6,426 | -30.4% |
| Amounts payable after more than one year | 17 | €6,210 | €4,578 | -€1,632 | -26.3% |
| Financial debts | 170/4 | €6,210 | €4,578 | -€1,632 | -26.3% |
| Amounts payable within one year | 42/48 | €14,958 | €10,163 | -€4,795 | -32.1% |
| Current portion of amounts payable after more than one year | 42 | €1,508 | €1,491 | -€17 | -1.1% |
| Trade debts | 44 | €1,355 | €6,214 | +€4,859 | +358.7% |
| Suppliers | 440/4 | €1,355 | €6,214 | +€4,859 | +358.7% |
| Taxes, remuneration and social security | 45 | €9,095 | €1,734 | -€7,361 | -80.9% |
| Taxes | 450/3 | €4,595 | €1,734 | -€2,861 | -62.3% |
| Remuneration and social security | 454/9 | €4,500 | €0 | -€4,500 | -100.0% |
| Other amounts payable | 47/48 | €3,000 | €723 | -€2,277 | -75.9% |
| Remuneration, social security and pensions | 62 | €1,131 | €1,295 | +€165 | +14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,783 | €3,526 | -€256 | -6.8% |
| Other operating charges | 640/8 | €1,469 | €1,704 | +€235 | +16.0% |
| Gross operating margin | 9900 | €8,396 | €6,515 | -€1,881 | -22.4% |
| Operating profit (loss) | 9901 | €2,013 | -€11 | -€2,025 | |
| Financial income | 75/76B | €1,638 | €1,117 | -€521 | -31.8% |
| Recurring financial income | 75 | €1,638 | €1,117 | -€521 | -31.8% |
| Financial charges | 65/66B | €429 | €596 | +€167 | +39.0% |
| Recurring financial charges | 65 | €429 | €596 | +€167 | +39.0% |
| Profit (loss) for the period before taxes | 9903 | €3,222 | €510 | -€2,713 | -84.2% |
| Income taxes | 67/77 | €791 | €539 | -€252 | -31.9% |
| Profit (loss) for the period | 9904 | €2,431 | -€29 | -€2,460 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,431 | -€29 | -€2,460 |
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 8 October 2026 via checked.be.