DM SAT: 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 SAT
Largest movements
- Cash -€8,527
down €8,527 (-99.9%), from €8,534 to €7
mainly Other debts (-€5,726) and Net result for the year (-€2,798)
- Receivables within one year +€223
up €223 (+586%), from €38 to €261
- Other debts -€5,726
no longer reported in 2024 (was €5,726)
- Profit (loss) carried forward -€2,798
down €2,798 (-7.8%), from -€36,071 to -€38,870
- Trade debts +€221
up €221 (+53.1%), from €416 to €637
- Taxes -€6,098
no longer reported in 2024 (was €6,098)
- Gross operating margin -€1,239
down €1,239 (-162%), from -€764 to -€2,003
- Other operating charges +€796
new in 2024: €796
- Financial charges -€176
no longer reported in 2024 (was €176)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,572 | €268 | -€8,304 | -96.9% |
| Current assets | 29/58 | €8,572 | €268 | -€8,304 | -96.9% |
| Amounts receivable within one year | 40/41 | €38 | €261 | +€223 | +586% |
| Other amounts receivable | 41 | €38 | €261 | +€223 | +586% |
| Cash at bank and in hand | 54/58 | €8,534 | €7 | -€8,527 | -99.9% |
| Total equity and liabilities | 10/49 | €8,572 | €268 | -€8,304 | -96.9% |
| Equity | 10/15 | €2,429 | -€370 | -€2,798 | |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Reserves | 13 | €3,500 | €3,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,500 | €3,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,071 | -€38,870 | -€2,798 | -7.8% |
| Amounts payable | 17/49 | €6,143 | €637 | -€5,505 | -89.6% |
| Amounts payable within one year | 42/48 | €6,143 | €637 | -€5,505 | -89.6% |
| Trade debts | 44 | €416 | €637 | +€221 | +53.1% |
| Suppliers | 440/4 | €416 | €637 | +€221 | +53.1% |
| Other amounts payable | 47/48 | €5,726 | - | -€5,726 | |
| Other operating charges | 640/8 | - | €796 | +€796 | |
| Gross operating margin | 9900 | -€764 | -€2,003 | -€1,239 | -162% |
| Operating profit (loss) | 9901 | -€764 | -€2,798 | -€2,034 | -266% |
| Financial charges | 65/66B | €176 | - | -€176 | |
| Recurring financial charges | 65 | €176 | - | -€176 | |
| Profit (loss) for the period before taxes | 9903 | -€940 | -€2,798 | -€1,858 | -198% |
| Income taxes | 67/77 | €6,098 | - | -€6,098 | |
| Profit (loss) for the period | 9904 | -€7,038 | -€2,798 | +€4,240 | +60.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,038 | -€2,798 | +€4,240 | +60.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.