DM CREATION: 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 CREATION
Largest movements
- Receivables within one year +€14,372
up €14,372 (+12.2%), from €117,655 to €132,027
of which Other amounts receivable: +€52,103
- Tangible fixed assets -€3,154
down €3,154 (-58.7%), from €5,373 to €2,219
of which Furniture and vehicles: -€2,791
- Cash +€3,053
up €3,053 (+1,240%), from €246 to €3,300
mainly Net result for the year (+€33,256) and Depreciation (+€3,154)
- Reserves +€25,000
up €25,000 (+111%), from €22,500 to €47,500
of which Distributable reserves: +€25,000
- Tax, wage and social debts -€17,568
down €17,568 (-59.9%), from €29,330 to €11,762
of which Taxes: -€17,568
- Profit (loss) carried forward +€8,256
up €8,256 (+11.0%), from €75,362 to €83,618
- Gross operating margin -€10,012
down €10,012 (-20.7%), from €48,336 to €38,324
- Financial charges -€953
down €953 (-56.7%), from €1,679 to €726
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 | €154,995 | €169,566 | +€14,571 | +9.4% |
| Fixed assets | 21/28 | €10,373 | €7,519 | -€2,854 | -27.5% |
| Tangible fixed assets | 22/27 | €5,373 | €2,219 | -€3,154 | -58.7% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €3,192 | €402 | -€2,791 | -87.4% |
| Other tangible fixed assets | 26 | €2,180 | €1,817 | -€363 | -16.7% |
| Financial fixed assets | 28 | €5,000 | €5,300 | +€300 | +6.0% |
| Current assets | 29/58 | €144,623 | €162,048 | +€17,425 | +12.0% |
| Amounts receivable within one year | 40/41 | €117,655 | €132,027 | +€14,372 | +12.2% |
| Trade receivables | 40 | €97,892 | €60,161 | -€37,731 | -38.5% |
| Other amounts receivable | 41 | €19,763 | €71,866 | +€52,103 | +264% |
| Cash at bank and in hand | 54/58 | €246 | €3,300 | +€3,053 | +1,240% |
| Deferred charges and accrued income | 490/1 | €26,721 | €26,721 | = | 0.0% |
| Total equity and liabilities | 10/49 | €154,995 | €169,566 | +€14,571 | +9.4% |
| Equity | 10/15 | €122,862 | €156,118 | +€33,256 | +27.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €22,500 | €47,500 | +€25,000 | +111% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €45,000 | +€25,000 | +125% |
| Profit (loss) carried forward | 14 | €75,362 | €83,618 | +€8,256 | +11.0% |
| Amounts payable | 17/49 | €32,133 | €13,448 | -€18,685 | -58.1% |
| Amounts payable within one year | 42/48 | €32,133 | €13,448 | -€18,685 | -58.1% |
| Trade debts | 44 | €2,803 | €1,686 | -€1,117 | -39.8% |
| Suppliers | 440/4 | €2,803 | €1,686 | -€1,117 | -39.8% |
| Taxes, remuneration and social security | 45 | €29,330 | €11,762 | -€17,568 | -59.9% |
| Taxes | 450/3 | €29,330 | €11,762 | -€17,568 | -59.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | -€118 | €0 | +€118 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,529 | €3,154 | -€375 | -10.6% |
| Other operating charges | 640/8 | €951 | €1,193 | +€242 | +25.5% |
| Gross operating margin | 9900 | €48,336 | €38,324 | -€10,012 | -20.7% |
| Operating profit (loss) | 9901 | €43,974 | €33,977 | -€9,997 | -22.7% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €1,679 | €726 | -€953 | -56.7% |
| Recurring financial charges | 65 | €1,679 | €726 | -€953 | -56.7% |
| Profit (loss) for the period before taxes | 9903 | €42,295 | €33,256 | -€9,039 | -21.4% |
| Profit (loss) for the period | 9904 | €42,295 | €33,256 | -€9,039 | -21.4% |
| Profit (loss) for the period to be appropriated | 9905 | €42,295 | €33,256 | -€9,039 | -21.4% |
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 1 November 2026 via checked.be.