DM CONSEILS: what changed
DM CONSEILS
Largest movements
- Current investments -€75,873
down €75,873 (-50.6%), from €150,000 to €74,127
- Cash +€67,807
up €67,807 (+277%), from €24,497 to €92,304
mainly Net result for the year (+€151,215) and Other debts (+€134,169)
- Tangible fixed assets -€8,115
down €8,115 (-30.3%), from €26,797 to €18,681
- Receivables within one year +€7,522
up €7,522 (+31.4%), from €23,926 to €31,448
of which Other amounts receivable: +€6,563
- Other debts +€134,169
up €134,169 (+2,236%), from €6,000 to €140,169
- Reserves -€107,500
down €107,500 (-51.8%), from €207,500 to €100,000
- Debts after one year -€24,410
down €24,410 (-67.0%), from €36,445 to €12,035
- Current portion of long-term debt -€7,594
down €7,594 (-23.7%), from €32,005 to €24,410
- Tax, wage and social debts -€5,314
down €5,314 (-14.6%), from €36,371 to €31,057
- Gross operating margin +€45,619
up €45,619 (+36.7%), from €124,463 to €170,082
- Financial income +€5,774
up €5,774 (+22.6%), from €25,495 to €31,269
- Taxes +€3,380
up €3,380 (+9.5%), from €35,614 to €38,994
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €325,846 | €314,984 | -€10,862 | -3.3% |
| Fixed assets | 21/28 | €125,085 | €116,032 | -€9,053 | -7.2% |
| Tangible fixed assets | 22/27 | €26,797 | €18,681 | -€8,115 | -30.3% |
| Furniture and vehicles | 24 | €26,797 | €18,681 | -€8,115 | -30.3% |
| Financial fixed assets | 28 | €98,288 | €97,351 | -€938 | -1.0% |
| Current assets | 29/58 | €200,761 | €198,952 | -€1,809 | -0.9% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Trade receivables | 290 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €23,926 | €31,448 | +€7,522 | +31.4% |
| Trade receivables | 40 | €0 | €959 | +€959 | |
| Other amounts receivable | 41 | €23,926 | €30,489 | +€6,563 | +27.4% |
| Current investments | 50/53 | €150,000 | €74,127 | -€75,873 | -50.6% |
| Cash at bank and in hand | 54/58 | €24,497 | €92,304 | +€67,807 | +277% |
| Deferred charges and accrued income | 490/1 | €2,337 | €1,073 | -€1,265 | -54.1% |
| Total equity and liabilities | 10/49 | €325,846 | €314,984 | -€10,862 | -3.3% |
| Equity | 10/15 | €210,808 | €103,000 | -€107,808 | -51.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €207,500 | €100,000 | -€107,500 | -51.8% |
| Distributable reserves | 133 | €207,500 | €100,000 | -€107,500 | -51.8% |
| Profit (loss) carried forward | 14 | €308 | €0 | -€308 | -100% |
| Amounts payable | 17/49 | €115,039 | €211,984 | +€96,946 | +84.3% |
| Amounts payable after more than one year | 17 | €36,445 | €12,035 | -€24,410 | -67.0% |
| Financial debts | 170/4 | €36,445 | €12,035 | -€24,410 | -67.0% |
| Amounts payable within one year | 42/48 | €78,594 | €199,950 | +€121,356 | +154% |
| Current portion of amounts payable after more than one year | 42 | €32,005 | €24,410 | -€7,594 | -23.7% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €4,218 | €4,314 | +€96 | +2.3% |
| Suppliers | 440/4 | €4,218 | €4,314 | +€96 | +2.3% |
| Taxes, remuneration and social security | 45 | €36,371 | €31,057 | -€5,314 | -14.6% |
| Taxes | 450/3 | €36,371 | €31,057 | -€5,314 | -14.6% |
| Other amounts payable | 47/48 | €6,000 | €140,169 | +€134,169 | +2,236% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,212 | €7,910 | -€302 | -3.7% |
| Other operating charges | 640/8 | €888 | €973 | +€85 | +9.6% |
| Gross operating margin | 9900 | €124,463 | €170,082 | +€45,619 | +36.7% |
| Operating profit (loss) | 9901 | €115,363 | €161,199 | +€45,836 | +39.7% |
| Financial income | 75/76B | €25,495 | €31,269 | +€5,774 | +22.6% |
| Recurring financial income | 75 | €25,495 | €31,269 | +€5,774 | +22.6% |
| Financial charges | 65/66B | €2,143 | €2,259 | +€116 | +5.4% |
| Recurring financial charges | 65 | €2,143 | €2,259 | +€116 | +5.4% |
| Profit (loss) for the period before taxes | 9903 | €138,715 | €190,209 | +€51,494 | +37.1% |
| Income taxes | 67/77 | €35,614 | €38,994 | +€3,380 | +9.5% |
| Profit (loss) for the period | 9904 | €103,101 | €151,215 | +€48,114 | +46.7% |
| Profit (loss) for the period to be appropriated | 9905 | €103,101 | €151,215 | +€48,114 | +46.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.