DM Intérim: 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 Intérim
Largest movements
- Receivables within one year +€131,990
up €131,990 (+177%), from €74,552 to €206,541
of which Trade receivables: +€135,816
- Financial fixed assets -€70,000
down €70,000 (-93.3%), from €75,000 to €5,000
- Cash +€49,696
up €49,696 (+860%), from €5,779 to €55,476
mainly Tax, wage and social debts (+€216,383) and Accrued charges and deferred income (+€22,793)
- Tangible fixed assets +€47,900
up €47,900 (+1,055%), from €4,538 to €52,439
of which Furniture and vehicles: +€40,136
- Tax, wage and social debts +€216,383
up €216,383 (+160%), from €135,280 to €351,662
of which Remuneration and social security: +€136,294
- Profit (loss) carried forward -€67,269
down €67,269 (-92.7%), from -€72,557 to -€139,825
- Accrued charges and deferred income +€22,793
up €22,793 (+195%), from €11,679 to €34,472
- Debts after one year -€10,145
down €10,145 (-35.9%), from €28,250 to €18,105
- Other debts -€5,697
down €5,697 (-13.2%), from €43,252 to €37,555
- Gross operating margin +€422,386
up €422,386 (+69.6%), from €606,451 to €1.0m
- Staff costs +€389,483
up €389,483 (+61.9%), from €628,720 to €1.0m
- Financial charges +€53,467
up €53,467 (+500%), from €10,689 to €64,156
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 | €162,459 | €322,474 | +€160,015 | +98.5% |
| Fixed assets | 21/28 | €79,538 | €57,439 | -€22,100 | -27.8% |
| Tangible fixed assets | 22/27 | €4,538 | €52,439 | +€47,900 | +1,055% |
| Furniture and vehicles | 24 | €4,538 | €44,674 | +€40,136 | +884% |
| Other tangible fixed assets | 26 | - | €7,764 | +€7,764 | |
| Financial fixed assets | 28 | €75,000 | €5,000 | -€70,000 | -93.3% |
| Current assets | 29/58 | €82,921 | €265,035 | +€182,114 | +220% |
| Amounts receivable within one year | 40/41 | €74,552 | €206,541 | +€131,990 | +177% |
| Trade receivables | 40 | €55,462 | €191,278 | +€135,816 | +245% |
| Other amounts receivable | 41 | €19,090 | €15,263 | -€3,827 | -20.0% |
| Cash at bank and in hand | 54/58 | €5,779 | €55,476 | +€49,696 | +860% |
| Deferred charges and accrued income | 490/1 | €2,590 | €3,018 | +€428 | +16.5% |
| Total equity and liabilities | 10/49 | €162,459 | €322,474 | +€160,015 | +98.5% |
| Equity | 10/15 | -€69,557 | -€136,825 | -€67,269 | -96.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,557 | -€139,825 | -€67,269 | -92.7% |
| Amounts payable | 17/49 | €232,016 | €459,299 | +€227,283 | +98.0% |
| Amounts payable after more than one year | 17 | €28,250 | €18,105 | -€10,145 | -35.9% |
| Financial debts | 170/4 | €28,250 | €18,105 | -€10,145 | -35.9% |
| Amounts payable within one year | 42/48 | €192,087 | €406,722 | +€214,635 | +112% |
| Current portion of amounts payable after more than one year | 42 | €9,640 | €10,145 | +€505 | +5.2% |
| Trade debts | 44 | €3,916 | €7,360 | +€3,444 | +88.0% |
| Suppliers | 440/4 | €3,916 | €7,360 | +€3,444 | +88.0% |
| Taxes, remuneration and social security | 45 | €135,280 | €351,662 | +€216,383 | +160% |
| Taxes | 450/3 | €37,074 | €117,162 | +€80,088 | +216% |
| Remuneration and social security | 454/9 | €98,206 | €234,500 | +€136,294 | +139% |
| Other amounts payable | 47/48 | €43,252 | €37,555 | -€5,697 | -13.2% |
| Accrued charges and deferred income | 492/3 | €11,679 | €34,472 | +€22,793 | +195% |
| Remuneration, social security and pensions | 62 | €628,720 | €1,018,204 | +€389,483 | +61.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,668 | €4,742 | +€2,074 | +77.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €8,421 | +€8,421 | |
| Other operating charges | 640/8 | €268 | €471 | +€203 | +75.6% |
| Non-recurring operating charges | 66A | €1,240 | €0 | -€1,240 | -100% |
| Gross operating margin | 9900 | €606,451 | €1,028,837 | +€422,386 | +69.6% |
| Operating profit (loss) | 9901 | -€26,446 | -€3,001 | +€23,444 | +88.7% |
| Financial income | 75/76B | €18 | €126 | +€108 | +594% |
| Recurring financial income | 75 | €18 | €126 | +€108 | +594% |
| Financial charges | 65/66B | €10,689 | €64,156 | +€53,467 | +500% |
| Recurring financial charges | 65 | €10,689 | €64,156 | +€53,467 | +500% |
| Profit (loss) for the period before taxes | 9903 | -€37,117 | -€67,032 | -€29,915 | -80.6% |
| Income taxes | 67/77 | €149 | €237 | +€88 | +59.3% |
| Profit (loss) for the period | 9904 | -€37,265 | -€67,269 | -€30,004 | -80.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,265 | -€67,269 | -€30,004 | -80.5% |
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 24 October 2026 via checked.be.