DM IMPACT: 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 IMPACT
Largest movements
- Receivables after one year +€70,000
new in 2025: €70,000
- Receivables within one year -€16,495
down €16,495 (-99.8%), from €16,529 to €34
of which Trade receivables: -€16,529
- Cash +€12,394
up €12,394 (+9.4%), from €131,287 to €143,681
mainly Net result for the year (+€52,681) and Receivables within one year (+€16,495)
- Profit (loss) carried forward +€52,681
up €52,681 (+46.9%), from €112,246 to €164,927
- Tax, wage and social debts +€11,933
up €11,933 (+34.3%), from €34,772 to €46,705
of which Taxes: +€15,150
- Gross operating margin -€26,489
down €26,489 (-28.0%), from €94,675 to €68,185
- Taxes -€5,259
down €5,259 (-25.3%), from €20,786 to €15,526
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 | €148,949 | €214,976 | +€66,027 | +44.3% |
| Fixed assets | 21/28 | €476 | €99 | -€377 | -79.2% |
| Tangible fixed assets | 22/27 | €476 | €99 | -€377 | -79.2% |
| Furniture and vehicles | 24 | €476 | €99 | -€377 | -79.2% |
| Current assets | 29/58 | €148,473 | €214,877 | +€66,404 | +44.7% |
| Amounts receivable after more than one year | 29 | - | €70,000 | +€70,000 | |
| Other amounts receivable | 291 | - | €70,000 | +€70,000 | |
| Amounts receivable within one year | 40/41 | €16,529 | €34 | -€16,495 | -99.8% |
| Trade receivables | 40 | €16,529 | - | -€16,529 | |
| Other amounts receivable | 41 | - | €34 | +€34 | |
| Cash at bank and in hand | 54/58 | €131,287 | €143,681 | +€12,394 | +9.4% |
| Deferred charges and accrued income | 490/1 | €657 | €1,162 | +€505 | +76.8% |
| Total equity and liabilities | 10/49 | €148,949 | €214,976 | +€66,027 | +44.3% |
| Equity | 10/15 | €113,246 | €165,927 | +€52,681 | +46.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €112,246 | €164,927 | +€52,681 | +46.9% |
| Amounts payable | 17/49 | €35,703 | €49,049 | +€13,346 | +37.4% |
| Amounts payable within one year | 42/48 | €35,703 | €49,049 | +€13,346 | +37.4% |
| Trade debts | 44 | €877 | €2,345 | +€1,468 | +167.5% |
| Suppliers | 440/4 | €877 | €2,345 | +€1,468 | +167.5% |
| Taxes, remuneration and social security | 45 | €34,772 | €46,705 | +€11,933 | +34.3% |
| Taxes | 450/3 | €31,555 | €46,705 | +€15,150 | +48.0% |
| Remuneration and social security | 454/9 | €3,217 | - | -€3,217 | |
| Other amounts payable | 47/48 | €55 | - | -€55 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €377 | €377 | +€0 | 0.0% |
| Other operating charges | 640/8 | €63 | - | -€63 | |
| Gross operating margin | 9900 | €94,675 | €68,185 | -€26,489 | -28.0% |
| Operating profit (loss) | 9901 | €94,235 | €67,809 | -€26,426 | -28.0% |
| Financial income | 75/76B | €489 | €535 | +€45 | +9.3% |
| Recurring financial income | 75 | €489 | €535 | +€45 | +9.3% |
| Financial charges | 65/66B | €100 | €136 | +€36 | +36.0% |
| Recurring financial charges | 65 | €100 | €136 | +€36 | +36.0% |
| Profit (loss) for the period before taxes | 9903 | €94,624 | €68,207 | -€26,417 | -27.9% |
| Income taxes | 67/77 | €20,786 | €15,526 | -€5,259 | -25.3% |
| Profit (loss) for the period | 9904 | €73,839 | €52,681 | -€21,158 | -28.7% |
| Profit (loss) for the period to be appropriated | 9905 | €73,839 | €52,681 | -€21,158 | -28.7% |
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 7 October 2026 via checked.be.