DM-TEC: what changed
Two fiscal 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-TEC
Largest movements
- Cash +€49,569
up €49,569 (+331.3%), from €14,962 to €64,531
mainly Net result for the year (+€51,035) and Depreciation (+€21,725)
- Tangible fixed assets -€7,585
down €7,585 (-9.0%), from €83,985 to €76,400
of which Leasing and similar rights: -€12,766
- Receivables within one year -€3,724
down €3,724 (-13.8%), from €26,897 to €23,173
- Reserves +€51,035
up €51,035 (+122.3%), from €41,716 to €92,752
- Debts after one year -€10,015
down €10,015 (-25.9%), from €38,743 to €28,728
- Trade debts -€2,097
down €2,097 (-67.9%), from €3,088 to €991
- Gross operating margin +€16,322
up €16,322 (+22.9%), from €71,147 to €87,468
- Depreciation +€10,371
up €10,371 (+91.3%), from €11,354 to €21,725
- Taxes -€4,187
down €4,187 (-26.1%), from €16,023 to €11,835
- Financial charges +€1,023
up €1,023 (+93.1%), from €1,098 to €2,122
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 | €128,318 | €166,715 | +€38,397 | +29.9% |
| Fixed assets | 21/28 | €85,025 | €77,440 | -€7,585 | -8.9% |
| Tangible fixed assets | 22/27 | €83,985 | €76,400 | -€7,585 | -9.0% |
| Plant, machinery and equipment | 23 | €1,334 | €1,002 | -€332 | -24.9% |
| Furniture and vehicles | 24 | €22,811 | €14,901 | -€7,910 | -34.7% |
| Leasing and similar rights | 25 | €59,840 | €47,075 | -€12,766 | -21.3% |
| Other tangible fixed assets | 26 | - | €13,423 | +€13,423 | |
| Financial fixed assets | 28 | €1,040 | €1,040 | = | 0.0% |
| Current assets | 29/58 | €43,293 | €89,274 | +€45,981 | +106.2% |
| Stocks and contracts in progress | 3 | €1,297 | - | -€1,297 | |
| Stocks | 30/36 | €1,297 | - | -€1,297 | |
| Amounts receivable within one year | 40/41 | €26,897 | €23,173 | -€3,724 | -13.8% |
| Trade receivables | 40 | €26,897 | €23,173 | -€3,724 | -13.8% |
| Cash at bank and in hand | 54/58 | €14,962 | €64,531 | +€49,569 | +331.3% |
| Deferred charges and accrued income | 490/1 | €137 | €1,570 | +€1,433 | +1046.7% |
| Total equity and liabilities | 10/49 | €128,318 | €166,715 | +€38,397 | +29.9% |
| Equity | 10/15 | €46,716 | €97,752 | +€51,035 | +109.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €41,716 | €92,752 | +€51,035 | +122.3% |
| Distributable reserves | 133 | €41,716 | €92,752 | +€51,035 | +122.3% |
| Amounts payable | 17/49 | €81,602 | €68,963 | -€12,639 | -15.5% |
| Amounts payable after more than one year | 17 | €38,743 | €28,728 | -€10,015 | -25.9% |
| Financial debts | 170/4 | €38,743 | €28,728 | -€10,015 | -25.9% |
| Amounts payable within one year | 42/48 | €42,859 | €40,115 | -€2,744 | -6.4% |
| Current portion of amounts payable after more than one year | 42 | €9,560 | €10,015 | +€455 | +4.8% |
| Trade debts | 44 | €3,088 | €991 | -€2,097 | -67.9% |
| Suppliers | 440/4 | €3,088 | €991 | -€2,097 | -67.9% |
| Taxes, remuneration and social security | 45 | €18,489 | €17,439 | -€1,050 | -5.7% |
| Taxes | 450/3 | €18,489 | €17,439 | -€1,050 | -5.7% |
| Other amounts payable | 47/48 | €11,722 | €11,670 | -€52 | -0.4% |
| Accrued charges and deferred income | 492/3 | - | €120 | +€120 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,354 | €21,725 | +€10,371 | +91.3% |
| Other operating charges | 640/8 | €958 | €778 | -€180 | -18.8% |
| Gross operating margin | 9900 | €71,147 | €87,468 | +€16,322 | +22.9% |
| Operating profit (loss) | 9901 | €58,835 | €64,965 | +€6,131 | +10.4% |
| Financial income | 75/76B | €3 | €27 | +€24 | +880.4% |
| Recurring financial income | 75 | €3 | €27 | +€24 | +880.4% |
| Financial charges | 65/66B | €1,098 | €2,122 | +€1,023 | +93.1% |
| Recurring financial charges | 65 | €1,098 | €2,122 | +€1,023 | +93.1% |
| Profit (loss) for the period before taxes | 9903 | €57,739 | €62,871 | +€5,132 | +8.9% |
| Income taxes | 67/77 | €16,023 | €11,835 | -€4,187 | -26.1% |
| Profit (loss) for the period | 9904 | €41,716 | €51,035 | +€9,319 | +22.3% |
| Profit (loss) for the period to be appropriated | 9905 | €41,716 | €51,035 | +€9,319 | +22.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.