DM CONSEIL: 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 CONSEIL
Largest movements
- Cash +€27,452
up €27,452 (+87.7%), from €31,287 to €58,739
mainly Net result for the year (+€31,968) and Depreciation (+€7,338)
- Receivables within one year +€8,281
up €8,281 (+43.5%), from €19,058 to €27,339
of which Other amounts receivable: +€7,000
- Tangible fixed assets -€6,556
down €6,556 (-23.8%), from €27,505 to €20,949
- Profit (loss) carried forward +€31,968
up €31,968 (+106.1%), from €30,120 to €62,089
- Debts after one year -€7,137
down €7,137 (-34.1%), from €20,905 to €13,769
- Tax, wage and social debts +€5,042
up €5,042 (+32.0%), from €15,731 to €20,773
of which Taxes: +€5,042
- Other debts -€2,100
down €2,100 (-53.7%), from €3,908 to €1,808
- Gross operating margin +€12,006
up €12,006 (+28.9%), from €41,599 to €53,605
- Taxes +€5,600
up €5,600 (+74.5%), from €7,519 to €13,119
- Other operating charges -€1,235
down €1,235 (-80.3%), from €1,538 to €303
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.
Cash bridge derived
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 | €79,216 | €107,682 | +€28,465 | +35.9% |
| Fixed assets | 21/28 | €27,505 | €20,949 | -€6,556 | -23.8% |
| Tangible fixed assets | 22/27 | €27,505 | €20,949 | -€6,556 | -23.8% |
| Furniture and vehicles | 24 | €27,505 | €20,949 | -€6,556 | -23.8% |
| Current assets | 29/58 | €51,711 | €86,733 | +€35,022 | +67.7% |
| Amounts receivable within one year | 40/41 | €19,058 | €27,339 | +€8,281 | +43.5% |
| Trade receivables | 40 | €16,058 | €17,339 | +€1,281 | +8.0% |
| Other amounts receivable | 41 | €3,000 | €10,000 | +€7,000 | +233.3% |
| Cash at bank and in hand | 54/58 | €31,287 | €58,739 | +€27,452 | +87.7% |
| Deferred charges and accrued income | 490/1 | €1,366 | €654 | -€712 | -52.1% |
| Total equity and liabilities | 10/49 | €79,216 | €107,682 | +€28,465 | +35.9% |
| Equity | 10/15 | €31,620 | €63,589 | +€31,968 | +101.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,120 | €62,089 | +€31,968 | +106.1% |
| Amounts payable | 17/49 | €47,596 | €44,093 | -€3,503 | -7.4% |
| Amounts payable after more than one year | 17 | €20,905 | €13,769 | -€7,137 | -34.1% |
| Financial debts | 170/4 | €20,905 | €13,769 | -€7,137 | -34.1% |
| Amounts payable within one year | 42/48 | €26,691 | €30,154 | +€3,464 | +13.0% |
| Current portion of amounts payable after more than one year | 42 | €6,885 | €7,137 | +€252 | +3.7% |
| Trade debts | 44 | €167 | €437 | +€270 | +161.4% |
| Suppliers | 440/4 | €167 | €437 | +€270 | +161.4% |
| Taxes, remuneration and social security | 45 | €15,731 | €20,773 | +€5,042 | +32.0% |
| Taxes | 450/3 | €15,731 | €20,773 | +€5,042 | +32.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €3,908 | €1,808 | -€2,100 | -53.7% |
| Accrued charges and deferred income | 492/3 | - | €170 | +€170 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,171 | €7,338 | +€167 | +2.3% |
| Other operating charges | 640/8 | €1,538 | €303 | -€1,235 | -80.3% |
| Gross operating margin | 9900 | €41,599 | €53,605 | +€12,006 | +28.9% |
| Operating profit (loss) | 9901 | €32,889 | €45,964 | +€13,074 | +39.8% |
| Financial income | 75/76B | €162 | €56 | -€106 | -65.4% |
| Recurring financial income | 75 | €162 | €56 | -€106 | -65.4% |
| Financial charges | 65/66B | €1,143 | €932 | -€211 | -18.5% |
| Recurring financial charges | 65 | €1,143 | €932 | -€211 | -18.5% |
| Profit (loss) for the period before taxes | 9903 | €31,908 | €45,087 | +€13,179 | +41.3% |
| Income taxes | 67/77 | €7,519 | €13,119 | +€5,600 | +74.5% |
| Profit (loss) for the period | 9904 | €24,389 | €31,968 | +€7,579 | +31.1% |
| Profit (loss) for the period to be appropriated | 9905 | €24,389 | €31,968 | +€7,579 | +31.1% |
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 11 October 2026 via checked.be.