DM SALES: 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 SALES
Largest movements
- Receivables within one year -€27,603
down €27,603 (-66.0%), from €41,810 to €14,207
of which Trade receivables: -€23,448
- Tangible fixed assets -€9,035
down €9,035 (-75.0%), from €12,042 to €3,007
- Cash +€4,005
up €4,005 (+2.3%), from €176,432 to €180,437
mainly Receivables within one year (+€27,603) and Depreciation (+€9,035)
- Reserves -€18,195
down €18,195 (-9.1%), from €200,349 to €182,154
of which Distributable reserves: -€18,195
- Trade debts -€9,325
down €9,325 (-70.4%), from €13,245 to €3,920
- Tax, wage and social debts -€7,663
down €7,663 (-79.3%), from €9,663 to €2,000
- Other debts +€3,123
up €3,123 (+122%), from €2,566 to €5,689
- Financial income -€24,008
down €24,008 (-98.7%), from €24,315 to €307
- Financial charges -€1,594
down €1,594 (-80.2%), from €1,987 to €393
- Gross operating margin -€366
down €366 (-5.8%), from -€6,298 to -€6,664
- Depreciation +€259
up €259 (+3.0%), from €8,776 to €9,035
- Taxes -€235
down €235 (-14.1%), from €1,662 to €1,427
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 | €232,020 | €199,862 | -€32,158 | -13.9% |
| Fixed assets | 21/28 | €12,042 | €3,007 | -€9,035 | -75.0% |
| Tangible fixed assets | 22/27 | €12,042 | €3,007 | -€9,035 | -75.0% |
| Furniture and vehicles | 24 | €12,042 | €3,007 | -€9,035 | -75.0% |
| Current assets | 29/58 | €219,978 | €196,855 | -€23,123 | -10.5% |
| Amounts receivable within one year | 40/41 | €41,810 | €14,207 | -€27,603 | -66.0% |
| Trade receivables | 40 | €37,655 | €14,207 | -€23,448 | -62.3% |
| Other amounts receivable | 41 | €4,155 | - | -€4,155 | |
| Cash at bank and in hand | 54/58 | €176,432 | €180,437 | +€4,005 | +2.3% |
| Deferred charges and accrued income | 490/1 | €1,736 | €2,211 | +€475 | +27.4% |
| Total equity and liabilities | 10/49 | €232,020 | €199,862 | -€32,158 | -13.9% |
| Equity | 10/15 | €206,546 | €188,253 | -€18,293 | -8.9% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €200,349 | €182,154 | -€18,195 | -9.1% |
| Non-distributable reserves | 130/1 | €650 | €650 | = | 0.0% |
| Reserves not available under the articles | 1311 | €650 | €650 | = | 0.0% |
| Distributable reserves | 133 | €199,699 | €181,504 | -€18,195 | -9.1% |
| Profit (loss) carried forward | 14 | - | -€98 | -€98 | |
| Amounts payable | 17/49 | €25,474 | €11,609 | -€13,865 | -54.4% |
| Amounts payable within one year | 42/48 | €25,474 | €11,609 | -€13,865 | -54.4% |
| Trade debts | 44 | €13,245 | €3,920 | -€9,325 | -70.4% |
| Suppliers | 440/4 | €13,245 | €3,920 | -€9,325 | -70.4% |
| Taxes, remuneration and social security | 45 | €9,663 | €2,000 | -€7,663 | -79.3% |
| Taxes | 450/3 | €9,663 | €2,000 | -€7,663 | -79.3% |
| Other amounts payable | 47/48 | €2,566 | €5,689 | +€3,123 | +122% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,776 | €9,035 | +€259 | +3.0% |
| Other operating charges | 640/8 | €1,050 | €1,081 | +€31 | +3.0% |
| Gross operating margin | 9900 | -€6,298 | -€6,664 | -€366 | -5.8% |
| Operating profit (loss) | 9901 | -€16,124 | -€16,780 | -€656 | -4.1% |
| Financial income | 75/76B | €24,315 | €307 | -€24,008 | -98.7% |
| Recurring financial income | 75 | €24,315 | €307 | -€24,008 | -98.7% |
| Financial charges | 65/66B | €1,987 | €393 | -€1,594 | -80.2% |
| Recurring financial charges | 65 | €1,987 | €393 | -€1,594 | -80.2% |
| Profit (loss) for the period before taxes | 9903 | €6,204 | -€16,866 | -€23,070 | |
| Income taxes | 67/77 | €1,662 | €1,427 | -€235 | -14.1% |
| Profit (loss) for the period | 9904 | €4,542 | -€18,293 | -€22,835 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,542 | -€18,293 | -€22,835 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.