DM SOINS: 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 SOINS
Largest movements
- Tangible fixed assets -€10,025
down €10,025 (-35.1%), from €28,574 to €18,549
- Cash -€7,397
down €7,397 (-40.1%), from €18,465 to €11,068
mainly Debts after one year (-€11,582) and Other debts (-€3,042)
- Receivables within one year -€4,301
down €4,301 (-40.8%), from €10,543 to €6,242
- Debts after one year -€11,582
down €11,582 (-100%), from €11,582 to €0
- Other debts -€3,042
down €3,042 (-21.6%), from €14,066 to €11,024
- Tax, wage and social debts -€2,343
down €2,343 (-72.6%), from €3,229 to €886
- Accrued charges and deferred income -€2,294
down €2,294 (-100%), from €2,294 to €0
- Trade debts -€1,991
down €1,991 (-30.4%), from €6,541 to €4,550
- Gross operating margin -€8,845
down €8,845 (-42.0%), from €21,067 to €12,222
- Taxes -€2,343
down €2,343 (-72.6%), from €3,229 to €886
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 | €59,321 | €37,716 | -€21,605 | -36.4% |
| Fixed assets | 21/28 | €28,574 | €18,549 | -€10,025 | -35.1% |
| Tangible fixed assets | 22/27 | €28,574 | €18,549 | -€10,025 | -35.1% |
| Furniture and vehicles | 24 | €28,574 | €18,549 | -€10,025 | -35.1% |
| Current assets | 29/58 | €30,747 | €19,167 | -€11,580 | -37.7% |
| Amounts receivable within one year | 40/41 | €10,543 | €6,242 | -€4,301 | -40.8% |
| Trade receivables | 40 | €10,543 | €6,242 | -€4,301 | -40.8% |
| Cash at bank and in hand | 54/58 | €18,465 | €11,068 | -€7,397 | -40.1% |
| Deferred charges and accrued income | 490/1 | €1,739 | €1,857 | +€118 | +6.8% |
| Total equity and liabilities | 10/49 | €59,321 | €37,716 | -€21,605 | -36.4% |
| Equity | 10/15 | €9,173 | €9,674 | +€501 | +5.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €6,500 | €7,000 | +€500 | +7.7% |
| Distributable reserves | 133 | €6,500 | €7,000 | +€500 | +7.7% |
| Profit (loss) carried forward | 14 | €1,673 | €1,674 | +€1 | 0.0% |
| Amounts payable | 17/49 | €50,148 | €28,042 | -€22,106 | -44.1% |
| Amounts payable after more than one year | 17 | €11,582 | €0 | -€11,582 | -100% |
| Financial debts | 170/4 | €11,582 | €0 | -€11,582 | -100% |
| Amounts payable within one year | 42/48 | €36,272 | €28,042 | -€8,230 | -22.7% |
| Current portion of amounts payable after more than one year | 42 | €12,436 | €11,582 | -€854 | -6.9% |
| Trade debts | 44 | €6,541 | €4,550 | -€1,991 | -30.4% |
| Suppliers | 440/4 | €6,541 | €4,550 | -€1,991 | -30.4% |
| Taxes, remuneration and social security | 45 | €3,229 | €886 | -€2,343 | -72.6% |
| Taxes | 450/3 | €3,229 | €886 | -€2,343 | -72.6% |
| Other amounts payable | 47/48 | €14,066 | €11,024 | -€3,042 | -21.6% |
| Accrued charges and deferred income | 492/3 | €2,294 | €0 | -€2,294 | -100% |
| Remuneration, social security and pensions | 62 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,158 | €10,025 | -€133 | -1.3% |
| Other operating charges | 640/8 | €557 | €416 | -€141 | -25.3% |
| Gross operating margin | 9900 | €21,067 | €12,222 | -€8,845 | -42.0% |
| Operating profit (loss) | 9901 | €10,352 | €1,781 | -€8,572 | -82.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €598 | €394 | -€204 | -34.2% |
| Recurring financial charges | 65 | €598 | €394 | -€204 | -34.2% |
| Profit (loss) for the period before taxes | 9903 | €9,754 | €1,387 | -€8,368 | -85.8% |
| Income taxes | 67/77 | €3,229 | €886 | -€2,343 | -72.6% |
| Profit (loss) for the period | 9904 | €6,525 | €501 | -€6,024 | -92.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,525 | €501 | -€6,024 | -92.3% |
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 19 October 2026 via checked.be.