DM CONSTRUCTIES: 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 CONSTRUCTIES
Largest movements
- Cash +€37,284
up €37,284 (+106.6%), from €34,976 to €72,260
mainly Net result for the year (+€53,222) and Depreciation (+€40,567)
- Tangible fixed assets -€28,813
down €28,813 (-12.3%), from €233,630 to €204,817
of which Land and buildings: -€17,267
- Receivables within one year +€18,383
up €18,383 (+31.4%), from €58,540 to €76,923
of which Other amounts receivable: +€30,602
- Financial fixed assets +€5,000
new in 2025: €5,000
- Reserves +€53,000
up €53,000 (+32.5%), from €163,215 to €216,215
of which Distributable reserves: +€53,000
- Debts after one year -€52,022
down €52,022 (-37.3%), from €139,300 to €87,278
- Current portion of long-term debt +€24,254
new in 2025: €24,254
- Tax, wage and social debts +€7,528
up €7,528 (+43.4%), from €17,333 to €24,861
- Financial income +€25,207
up €25,207 (+337890.3%), from €7 to €25,214
- Gross operating margin +€11,744
up €11,744 (+14.4%), from €81,614 to €93,358
- Taxes +€5,131
up €5,131 (+49.9%), from €10,282 to €15,413
- Depreciation +€3,516
up €3,516 (+9.5%), from €37,050 to €40,567
- Financial charges -€1,175
down €1,175 (-15.9%), from €7,392 to €6,217
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 | €327,371 | €362,011 | +€34,640 | +10.6% |
| Fixed assets | 21/28 | €233,630 | €209,817 | -€23,813 | -10.2% |
| Tangible fixed assets | 22/27 | €233,630 | €204,817 | -€28,813 | -12.3% |
| Land and buildings | 22 | €171,382 | €154,114 | -€17,267 | -10.1% |
| Plant, machinery and equipment | 23 | €5,470 | €5,223 | -€247 | -4.5% |
| Furniture and vehicles | 24 | €56,779 | €45,480 | -€11,299 | -19.9% |
| Financial fixed assets | 28 | - | €5,000 | +€5,000 | |
| Current assets | 29/58 | €93,740 | €152,193 | +€58,453 | +62.4% |
| Amounts receivable within one year | 40/41 | €58,540 | €76,923 | +€18,383 | +31.4% |
| Trade receivables | 40 | €15,101 | €2,882 | -€12,220 | -80.9% |
| Other amounts receivable | 41 | €43,438 | €74,041 | +€30,602 | +70.5% |
| Cash at bank and in hand | 54/58 | €34,976 | €72,260 | +€37,284 | +106.6% |
| Deferred charges and accrued income | 490/1 | €224 | €3,011 | +€2,787 | +1243.3% |
| Total equity and liabilities | 10/49 | €327,371 | €362,011 | +€34,640 | +10.6% |
| Equity | 10/15 | €169,547 | €222,769 | +€53,222 | +31.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €163,215 | €216,215 | +€53,000 | +32.5% |
| 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 | €161,355 | €214,355 | +€53,000 | +32.8% |
| Profit (loss) carried forward | 14 | €132 | €354 | +€222 | +168.2% |
| Amounts payable | 17/49 | €157,824 | €139,242 | -€18,582 | -11.8% |
| Amounts payable after more than one year | 17 | €139,300 | €87,278 | -€52,022 | -37.3% |
| Financial debts | 170/4 | €139,300 | €87,278 | -€52,022 | -37.3% |
| Amounts payable within one year | 42/48 | €18,524 | €51,964 | +€33,440 | +180.5% |
| Current portion of amounts payable after more than one year | 42 | - | €24,254 | +€24,254 | |
| Trade debts | 44 | €1,191 | €0 | -€1,191 | -100.0% |
| Suppliers | 440/4 | €1,191 | €0 | -€1,191 | -100.0% |
| Taxes, remuneration and social security | 45 | €17,333 | €24,861 | +€7,528 | +43.4% |
| Taxes | 450/3 | €17,333 | €24,861 | +€7,528 | +43.4% |
| Other amounts payable | 47/48 | €0 | €2,849 | +€2,849 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,050 | €40,567 | +€3,516 | +9.5% |
| Other operating charges | 640/8 | €2,988 | €3,153 | +€165 | +5.5% |
| Gross operating margin | 9900 | €81,614 | €93,358 | +€11,744 | +14.4% |
| Operating profit (loss) | 9901 | €41,576 | €49,638 | +€8,062 | +19.4% |
| Financial income | 75/76B | €7 | €25,214 | +€25,207 | +337890.3% |
| Recurring financial income | 75 | €7 | €25,214 | +€25,207 | +337890.3% |
| Financial charges | 65/66B | €7,392 | €6,217 | -€1,175 | -15.9% |
| Recurring financial charges | 65 | €7,392 | €6,217 | -€1,175 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | €34,191 | €68,635 | +€34,444 | +100.7% |
| Income taxes | 67/77 | €10,282 | €15,413 | +€5,131 | +49.9% |
| Profit (loss) for the period | 9904 | €23,909 | €53,222 | +€29,313 | +122.6% |
| Profit (loss) for the period to be appropriated | 9905 | €23,909 | €53,222 | +€29,313 | +122.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.