DM CONSEILS: 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 CONSEILS
Largest movements
- Current investments -€75,000
down €75,000 (-100.0%), from €75,000 to €0
- Receivables within one year +€63,771
up €63,771 (+250.5%), from €25,460 to €89,231
- Cash +€32,265
up €32,265 (+48.9%), from €65,936 to €98,201
mainly Net result for the year (+€85,668) and Current investments (+€75,000)
- Receivables after one year +€10,770
up €10,770 (+15.3%), from €70,315 to €81,085
- Other debts +€67,359
up €67,359 (+238.3%), from €28,261 to €95,620
- Profit (loss) carried forward -€19,700
down €19,700 (-99.9%), from €19,718 to €18
- Reserves -€11,010
down €11,010 (-4.9%), from €224,910 to €213,900
- Contributions -€10,000
down €10,000 (-80.6%), from €12,400 to €2,400
- Depreciation -€7,157
down €7,157 (-79.2%), from €9,033 to €1,876
- Taxes +€2,502
up €2,502 (+8.0%), from €31,115 to €33,617
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 | €291,045 | €320,582 | +€29,538 | +10.1% |
| Fixed assets | 21/28 | €51,694 | €47,526 | -€4,168 | -8.1% |
| Tangible fixed assets | 22/27 | €1,876 | €0 | -€1,876 | -100.0% |
| Furniture and vehicles | 24 | €1,876 | €0 | -€1,876 | -100.0% |
| Financial fixed assets | 28 | €49,818 | €47,526 | -€2,292 | -4.6% |
| Current assets | 29/58 | €239,351 | €273,056 | +€33,705 | +14.1% |
| Amounts receivable after more than one year | 29 | €70,315 | €81,085 | +€10,770 | +15.3% |
| Trade receivables | 290 | €70,315 | €81,085 | +€10,770 | +15.3% |
| Amounts receivable within one year | 40/41 | €25,460 | €89,231 | +€63,771 | +250.5% |
| Other amounts receivable | 41 | €25,460 | €89,231 | +€63,771 | +250.5% |
| Current investments | 50/53 | €75,000 | €0 | -€75,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €65,936 | €98,201 | +€32,265 | +48.9% |
| Deferred charges and accrued income | 490/1 | €2,641 | €4,541 | +€1,900 | +72.0% |
| Total equity and liabilities | 10/49 | €291,045 | €320,582 | +€29,538 | +10.1% |
| Equity | 10/15 | €257,028 | €216,318 | -€40,710 | -15.8% |
| Contributions | 10/11 | €12,400 | €2,400 | -€10,000 | -80.6% |
| Reserves | 13 | €224,910 | €213,900 | -€11,010 | -4.9% |
| Distributable reserves | 133 | €224,910 | €213,900 | -€11,010 | -4.9% |
| Profit (loss) carried forward | 14 | €19,718 | €18 | -€19,700 | -99.9% |
| Amounts payable | 17/49 | €34,017 | €104,264 | +€70,247 | +206.5% |
| Amounts payable within one year | 42/48 | €33,827 | €104,159 | +€70,332 | +207.9% |
| Trade debts | 44 | €131 | €216 | +€85 | +64.7% |
| Suppliers | 440/4 | €131 | €216 | +€85 | +64.7% |
| Taxes, remuneration and social security | 45 | €5,435 | €8,323 | +€2,888 | +53.1% |
| Taxes | 450/3 | €5,435 | €8,323 | +€2,888 | +53.1% |
| Other amounts payable | 47/48 | €28,261 | €95,620 | +€67,359 | +238.3% |
| Accrued charges and deferred income | 492/3 | €190 | €105 | -€85 | -44.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,033 | €1,876 | -€7,157 | -79.2% |
| Other operating charges | 640/8 | €673 | €695 | +€22 | +3.3% |
| Gross operating margin | 9900 | €116,442 | €117,013 | +€571 | +0.5% |
| Operating profit (loss) | 9901 | €106,737 | €114,443 | +€7,706 | +7.2% |
| Financial income | 75/76B | €4,506 | €4,983 | +€477 | +10.6% |
| Recurring financial income | 75 | €4,506 | €4,983 | +€477 | +10.6% |
| Financial charges | 65/66B | €226 | €141 | -€85 | -37.4% |
| Recurring financial charges | 65 | €226 | €141 | -€85 | -37.4% |
| Profit (loss) for the period before taxes | 9903 | €111,017 | €119,285 | +€8,268 | +7.4% |
| Income taxes | 67/77 | €31,115 | €33,617 | +€2,502 | +8.0% |
| Profit (loss) for the period | 9904 | €79,902 | €85,668 | +€5,766 | +7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €79,902 | €85,668 | +€5,766 | +7.2% |
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 3 October 2026 via checked.be.