"DM Consultancy & Logistics": 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 Consultancy & Logistics"
Largest movements
- Receivables within one year +€21,165
up €21,165 (+93.9%), from €22,534 to €43,699
of which Trade receivables: +€30,272
- Tangible fixed assets +€4,465
up €4,465 (+12.2%), from €36,629 to €41,094
of which Land and buildings: +€2,910
- Financial fixed assets +€2,000
up €2,000 (+400%), from €500 to €2,500
- Deferred charges and accrued income -€1,689
down €1,689 (-39.0%), from €4,331 to €2,642
- Profit (loss) carried forward +€28,975
up €28,975, from -€28,975 to €0
- Reserves +€24,144
new in 2025: €24,144
- Tax, wage and social debts -€11,504
down €11,504 (-59.1%), from €19,454 to €7,950
- Debts after one year -€7,088
down €7,088 (-40.0%), from €17,739 to €10,651
- Other debts -€6,330
down €6,330 (-8.8%), from €72,227 to €65,897
- Gross operating margin +€101,285
up €101,285, from -€32,342 to €68,943
- Taxes +€5,835
up €5,835 (+1,536%), from €380 to €6,215
- Depreciation +€1,010
up €1,010 (+16.8%), from €6,006 to €7,016
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.
Derived cash bridge
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 | €102,073 | €128,391 | +€26,319 | +25.8% |
| Fixed assets | 21/28 | €37,129 | €43,594 | +€6,465 | +17.4% |
| Tangible fixed assets | 22/27 | €36,629 | €41,094 | +€4,465 | +12.2% |
| Land and buildings | 22 | €29,276 | €32,186 | +€2,910 | +9.9% |
| Plant, machinery and equipment | 23 | €1,961 | €1,349 | -€611 | -31.2% |
| Furniture and vehicles | 24 | €5,392 | €7,558 | +€2,166 | +40.2% |
| Financial fixed assets | 28 | €500 | €2,500 | +€2,000 | +400% |
| Current assets | 29/58 | €64,944 | €84,798 | +€19,854 | +30.6% |
| Amounts receivable within one year | 40/41 | €22,534 | €43,699 | +€21,165 | +93.9% |
| Trade receivables | 40 | €12,027 | €42,299 | +€30,272 | +252% |
| Other amounts receivable | 41 | €10,508 | €1,400 | -€9,108 | -86.7% |
| Cash at bank and in hand | 54/58 | €38,079 | €38,457 | +€378 | +1.0% |
| Deferred charges and accrued income | 490/1 | €4,331 | €2,642 | -€1,689 | -39.0% |
| Total equity and liabilities | 10/49 | €102,073 | €128,391 | +€26,319 | +25.8% |
| Equity | 10/15 | -€25,975 | €27,144 | +€53,120 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €24,144 | +€24,144 | |
| Distributable reserves | 133 | - | €24,144 | +€24,144 | |
| Profit (loss) carried forward | 14 | -€28,975 | €0 | +€28,975 | |
| Amounts payable | 17/49 | €128,048 | €101,247 | -€26,801 | -20.9% |
| Amounts payable after more than one year | 17 | €17,739 | €10,651 | -€7,088 | -40.0% |
| Financial debts | 170/4 | €17,739 | €10,651 | -€7,088 | -40.0% |
| Amounts payable within one year | 42/48 | €110,309 | €90,591 | -€19,718 | -17.9% |
| Current portion of amounts payable after more than one year | 42 | €12,833 | €7,088 | -€5,744 | -44.8% |
| Trade debts | 44 | €5,796 | €9,655 | +€3,860 | +66.6% |
| Suppliers | 440/4 | €5,796 | €9,655 | +€3,860 | +66.6% |
| Taxes, remuneration and social security | 45 | €19,454 | €7,950 | -€11,504 | -59.1% |
| Taxes | 450/3 | €19,454 | €7,950 | -€11,504 | -59.1% |
| Other amounts payable | 47/48 | €72,227 | €65,897 | -€6,330 | -8.8% |
| Accrued charges and deferred income | 492/3 | - | €5 | +€5 | |
| Non-recurring operating income | 76A | - | €10,666 | +€10,666 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,006 | €7,016 | +€1,010 | +16.8% |
| Other operating charges | 640/8 | €1,068 | €1,193 | +€125 | +11.7% |
| Non-recurring operating charges | 66A | €3,014 | €0 | -€3,014 | -100% |
| Gross operating margin | 9900 | -€32,342 | €68,943 | +€101,285 | |
| Operating profit (loss) | 9901 | -€42,430 | €60,733 | +€103,164 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -70.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -70.0% |
| Financial charges | 65/66B | €1,913 | €1,399 | -€514 | -26.9% |
| Recurring financial charges | 65 | €1,913 | €1,399 | -€514 | -26.9% |
| Profit (loss) for the period before taxes | 9903 | -€44,343 | €59,335 | +€103,678 | |
| Income taxes | 67/77 | €380 | €6,215 | +€5,835 | +1,536% |
| Profit (loss) for the period | 9904 | -€44,723 | €53,120 | +€97,843 | |
| Profit (loss) for the period to be appropriated | 9905 | -€44,723 | €53,120 | +€97,843 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.