DM Movement: 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 Movement
Largest movements
- Cash +€20,786
up €20,786 (+26.9%), from €77,210 to €97,996
mainly Net result for the year (+€21,957) and Tax, wage and social debts (+€2,009)
- Receivables within one year +€2,779
up €2,779 (+36.8%), from €7,560 to €10,339
- Reserves +€21,957
up €21,957 (+33.1%), from €66,326 to €88,284
- Tax, wage and social debts +€2,009
up €2,009 (+27.9%), from €7,209 to €9,217
of which Remuneration and social security: +€2,700
- Trade debts -€1,120
down €1,120 (-36.5%), from €3,067 to €1,947
- Gross operating margin -€2,046
down €2,046 (-5.9%), from €34,889 to €32,843
- Financial charges +€1,867
up €1,867 (+82.4%), from €2,265 to €4,132
- Taxes -€691
down €691 (-9.6%), from €7,209 to €6,517
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 | €85,915 | €109,480 | +€23,565 | +27.4% |
| Current assets | 29/58 | €85,915 | €109,480 | +€23,565 | +27.4% |
| Amounts receivable within one year | 40/41 | €7,560 | €10,339 | +€2,779 | +36.8% |
| Trade receivables | 40 | €7,560 | €10,339 | +€2,779 | +36.8% |
| Cash at bank and in hand | 54/58 | €77,210 | €97,996 | +€20,786 | +26.9% |
| Deferred charges and accrued income | 490/1 | €1,145 | €1,145 | = | 0.0% |
| Total equity and liabilities | 10/49 | €85,915 | €109,480 | +€23,565 | +27.4% |
| Equity | 10/15 | €71,326 | €93,284 | +€21,957 | +30.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €66,326 | €88,284 | +€21,957 | +33.1% |
| Distributable reserves | 133 | €66,326 | €88,284 | +€21,957 | +33.1% |
| Amounts payable | 17/49 | €14,589 | €16,196 | +€1,608 | +11.0% |
| Amounts payable within one year | 42/48 | €14,390 | €15,998 | +€1,608 | +11.2% |
| Trade debts | 44 | €3,067 | €1,947 | -€1,120 | -36.5% |
| Suppliers | 440/4 | €3,067 | €1,947 | -€1,120 | -36.5% |
| Taxes, remuneration and social security | 45 | €7,209 | €9,217 | +€2,009 | +27.9% |
| Taxes | 450/3 | €7,209 | €6,517 | -€691 | -9.6% |
| Remuneration and social security | 454/9 | - | €2,700 | +€2,700 | |
| Other amounts payable | 47/48 | €4,115 | €4,834 | +€719 | +17.5% |
| Accrued charges and deferred income | 492/3 | €199 | €199 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €481 | €239 | -€242 | -50.4% |
| Gross operating margin | 9900 | €34,889 | €32,843 | -€2,046 | -5.9% |
| Operating profit (loss) | 9901 | €34,407 | €32,604 | -€1,804 | -5.2% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €2,265 | €4,132 | +€1,867 | +82.4% |
| Recurring financial charges | 65 | €2,265 | €4,132 | +€1,867 | +82.4% |
| Profit (loss) for the period before taxes | 9903 | €32,143 | €28,475 | -€3,668 | -11.4% |
| Income taxes | 67/77 | €7,209 | €6,517 | -€691 | -9.6% |
| Profit (loss) for the period | 9904 | €24,934 | €21,957 | -€2,977 | -11.9% |
| Profit (loss) for the period to be appropriated | 9905 | €24,934 | €21,957 | -€2,977 | -11.9% |
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.