DM CONSULTING: 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 CONSULTING
Largest movements
- Cash -€13,202
down €13,202 (-63.4%), from €20,820 to €7,618
mainly Net result for the year (-€23,029) and Investment in fixed assets (net) (-€9,343)
- Tangible fixed assets -€3,677
down €3,677 (-1.8%), from €208,377 to €204,699
of which Furniture and vehicles: -€10,301
- Profit (loss) carried forward -€23,029
down €23,029 (-27.0%), from -€85,328 to -€108,357
- Other debts +€10,187
up €10,187 (+3.9%), from €261,639 to €271,826
- Trade debts -€5,240
down €5,240 (-96.8%), from €5,412 to €173
- Accrued charges and deferred income +€2,831
new in 2025: €2,831
- Gross operating margin -€9,594
down €9,594, from €4,156 to -€5,438
- Depreciation +€211
up €211 (+1.5%), from €13,610 to €13,821
- Other operating charges +€198
up €198 (+6.5%), from €3,043 to €3,241
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 | €236,045 | €219,146 | -€16,899 | -7.2% |
| Fixed assets | 21/28 | €209,177 | €204,699 | -€4,477 | -2.1% |
| Tangible fixed assets | 22/27 | €208,377 | €204,699 | -€3,677 | -1.8% |
| Land and buildings | 22 | €196,216 | €203,063 | +€6,847 | +3.5% |
| Plant, machinery and equipment | 23 | €223 | - | -€223 | |
| Furniture and vehicles | 24 | €11,938 | €1,637 | -€10,301 | -86.3% |
| Financial fixed assets | 28 | €800 | - | -€800 | |
| Current assets | 29/58 | €26,869 | €14,447 | -€12,422 | -46.2% |
| Amounts receivable within one year | 40/41 | €5,349 | €6,388 | +€1,038 | +19.4% |
| Trade receivables | 40 | €682 | €73 | -€610 | -89.4% |
| Other amounts receivable | 41 | €4,667 | €6,315 | +€1,648 | +35.3% |
| Cash at bank and in hand | 54/58 | €20,820 | €7,618 | -€13,202 | -63.4% |
| Deferred charges and accrued income | 490/1 | €699 | €441 | -€258 | -36.9% |
| Total equity and liabilities | 10/49 | €236,045 | €219,146 | -€16,899 | -7.2% |
| Equity | 10/15 | -€33,030 | -€56,059 | -€23,029 | -69.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €33,699 | €33,699 | = | 0.0% |
| Distributable reserves | 133 | €33,699 | €33,699 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€85,328 | -€108,357 | -€23,029 | -27.0% |
| Amounts payable | 17/49 | €269,075 | €275,205 | +€6,130 | +2.3% |
| Amounts payable within one year | 42/48 | €269,075 | €272,374 | +€3,299 | +1.2% |
| Trade debts | 44 | €5,412 | €173 | -€5,240 | -96.8% |
| Suppliers | 440/4 | €5,412 | €173 | -€5,240 | -96.8% |
| Taxes, remuneration and social security | 45 | €2,024 | €375 | -€1,649 | -81.5% |
| Taxes | 450/3 | €2,024 | €375 | -€1,649 | -81.5% |
| Other amounts payable | 47/48 | €261,639 | €271,826 | +€10,187 | +3.9% |
| Accrued charges and deferred income | 492/3 | - | €2,831 | +€2,831 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,610 | €13,821 | +€211 | +1.5% |
| Other operating charges | 640/8 | €3,043 | €3,241 | +€198 | +6.5% |
| Gross operating margin | 9900 | €4,156 | -€5,438 | -€9,594 | |
| Operating profit (loss) | 9901 | -€12,497 | -€22,500 | -€10,003 | -80.0% |
| Financial income | 75/76B | €5 | €1 | -€4 | -86.7% |
| Recurring financial income | 75 | €5 | €1 | -€4 | -86.7% |
| Financial charges | 65/66B | €199 | €154 | -€44 | -22.3% |
| Recurring financial charges | 65 | €199 | €154 | -€44 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | -€12,691 | -€22,654 | -€9,963 | -78.5% |
| Income taxes | 67/77 | €333 | €375 | +€42 | +12.6% |
| Profit (loss) for the period | 9904 | -€13,024 | -€23,029 | -€10,005 | -76.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,024 | -€23,029 | -€10,005 | -76.8% |
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 14 October 2026 via checked.be.