DM Machine: 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 Machine
Largest movements
- Receivables within one year +€20,357
up €20,357 (+23.9%), from €85,012 to €105,369
of which Other amounts receivable: +€14,253
- Tangible fixed assets +€11,417
up €11,417 (+14.3%), from €79,869 to €91,287
of which Furniture and vehicles: +€23,132
- Tax, wage and social debts +€19,699
up €19,699 (+89.0%), from €22,135 to €41,834
of which Remuneration and social security: +€18,570
- Debts after one year +€7,177
up €7,177 (+11.4%), from €62,736 to €69,913
- Profit (loss) carried forward +€4,017
up €4,017 (+8.7%), from €46,183 to €50,200
- Trade debts +€3,124
up €3,124 (+26.4%), from €11,852 to €14,975
- Staff costs +€73,364
up €73,364 (+556.9%), from €13,174 to €86,538
- Gross operating margin +€30,288
up €30,288 (+31.7%), from €95,447 to €125,736
- Depreciation +€10,921
up €10,921 (+55.5%), from €19,693 to €30,614
- Taxes -€10,724
no longer reported in 2025 (was €10,724)
- Other operating charges +€6,773
up €6,773 (+519.1%), from €1,305 to €8,078
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 | €168,208 | €202,401 | +€34,193 | +20.3% |
| Fixed assets | 21/28 | €82,869 | €94,287 | +€11,417 | +13.8% |
| Tangible fixed assets | 22/27 | €79,869 | €91,287 | +€11,417 | +14.3% |
| Plant, machinery and equipment | 23 | €73,916 | €62,377 | -€11,539 | -15.6% |
| Furniture and vehicles | 24 | €4,463 | €27,595 | +€23,132 | +518.3% |
| Other tangible fixed assets | 26 | €1,490 | €1,315 | -€176 | -11.8% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €85,338 | €108,114 | +€22,776 | +26.7% |
| Amounts receivable within one year | 40/41 | €85,012 | €105,369 | +€20,357 | +23.9% |
| Trade receivables | 40 | €8,626 | €14,730 | +€6,103 | +70.8% |
| Other amounts receivable | 41 | €76,386 | €90,639 | +€14,253 | +18.7% |
| Cash at bank and in hand | 54/58 | €321 | €1,943 | +€1,622 | +505.4% |
| Deferred charges and accrued income | 490/1 | €6 | €802 | +€797 | +14330.8% |
| Total equity and liabilities | 10/49 | €168,208 | €202,401 | +€34,193 | +20.3% |
| Equity | 10/15 | €47,683 | €51,700 | +€4,017 | +8.4% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,183 | €50,200 | +€4,017 | +8.7% |
| Amounts payable | 17/49 | €120,524 | €150,700 | +€30,176 | +25.0% |
| Amounts payable after more than one year | 17 | €62,736 | €69,913 | +€7,177 | +11.4% |
| Financial debts | 170/4 | €62,736 | €69,913 | +€7,177 | +11.4% |
| Amounts payable within one year | 42/48 | €57,788 | €80,788 | +€22,999 | +39.8% |
| Current portion of amounts payable after more than one year | 42 | €3,802 | €3,978 | +€176 | +4.6% |
| Financial debts | 43 | €20,000 | €20,000 | = | 0.0% |
| Other loans | 439 | €20,000 | €20,000 | = | 0.0% |
| Trade debts | 44 | €11,852 | €14,975 | +€3,124 | +26.4% |
| Suppliers | 440/4 | €11,852 | €14,975 | +€3,124 | +26.4% |
| Taxes, remuneration and social security | 45 | €22,135 | €41,834 | +€19,699 | +89.0% |
| Taxes | 450/3 | €11,770 | €12,899 | +€1,129 | +9.6% |
| Remuneration and social security | 454/9 | €10,364 | €28,935 | +€18,570 | +179.2% |
| Remuneration, social security and pensions | 62 | €13,174 | €86,538 | +€73,364 | +556.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,693 | €30,614 | +€10,921 | +55.5% |
| Other operating charges | 640/8 | €1,305 | €8,078 | +€6,773 | +519.1% |
| Gross operating margin | 9900 | €95,447 | €125,736 | +€30,288 | +31.7% |
| Operating profit (loss) | 9901 | €61,275 | €506 | -€60,770 | -99.2% |
| Financial income | 75/76B | €2,408 | €4,224 | +€1,817 | +75.4% |
| Recurring financial income | 75 | €2,408 | €4,224 | +€1,817 | +75.4% |
| Financial charges | 65/66B | €1,738 | €713 | -€1,025 | -59.0% |
| Recurring financial charges | 65 | €1,738 | €713 | -€1,025 | -59.0% |
| Profit (loss) for the period before taxes | 9903 | €61,945 | €4,017 | -€57,928 | -93.5% |
| Income taxes | 67/77 | €10,724 | - | -€10,724 | |
| Profit (loss) for the period | 9904 | €51,221 | €4,017 | -€47,204 | -92.2% |
| Profit (loss) for the period to be appropriated | 9905 | €51,221 | €4,017 | -€47,204 | -92.2% |
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 12 October 2026 via checked.be.