DM-TECH: 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-TECH
Largest movements
- Receivables within one year +€24,773
up €24,773 (+202.4%), from €12,243 to €37,016
of which Trade receivables: +€24,479
- Deferred charges and accrued income +€1,208
new in 2025: €1,208
- Tangible fixed assets -€1,009
down €1,009 (-11.6%), from €8,662 to €7,654
of which Furniture and vehicles: -€1,662
- Reserves +€16,220
up €16,220 (+89.3%), from €18,157 to €34,377
- Tax, wage and social debts +€8,892
up €8,892 (+100.2%), from €8,874 to €17,766
- Accrued charges and deferred income -€2,558
no longer reported in 2025 (was €2,558)
- Trade debts +€2,233
up €2,233 (+129.7%), from €1,722 to €3,955
- Other operating charges +€3,319
up €3,319 (+727.6%), from €456 to €3,776
- Gross operating margin +€2,182
up €2,182 (+7.3%), from €29,825 to €32,007
- Depreciation +€1,805
up €1,805 (+341.4%), from €529 to €2,333
- Taxes -€1,210
down €1,210 (-13.6%), from €8,874 to €7,664
- Financial charges +€961
up €961 (+52.7%), from €1,823 to €2,784
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 | €34,811 | €59,598 | +€24,787 | +71.2% |
| Fixed assets | 21/28 | €12,042 | €11,034 | -€1,009 | -8.4% |
| Tangible fixed assets | 22/27 | €8,662 | €7,654 | -€1,009 | -11.6% |
| Plant, machinery and equipment | 23 | €772 | €1,425 | +€653 | +84.6% |
| Furniture and vehicles | 24 | €7,890 | €6,229 | -€1,662 | -21.1% |
| Financial fixed assets | 28 | €3,380 | €3,380 | = | 0.0% |
| Current assets | 29/58 | €22,768 | €48,564 | +€25,796 | +113.3% |
| Amounts receivable within one year | 40/41 | €12,243 | €37,016 | +€24,773 | +202.4% |
| Trade receivables | 40 | €4,445 | €28,924 | +€24,479 | +550.8% |
| Other amounts receivable | 41 | €7,798 | €8,092 | +€294 | +3.8% |
| Cash at bank and in hand | 54/58 | €10,526 | €10,340 | -€186 | -1.8% |
| Deferred charges and accrued income | 490/1 | - | €1,208 | +€1,208 | |
| Total equity and liabilities | 10/49 | €34,811 | €59,598 | +€24,787 | +71.2% |
| Equity | 10/15 | €21,657 | €37,877 | +€16,220 | +74.9% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €18,157 | €34,377 | +€16,220 | +89.3% |
| Distributable reserves | 133 | €18,157 | €34,377 | +€16,220 | +89.3% |
| Amounts payable | 17/49 | €13,154 | €21,721 | +€8,567 | +65.1% |
| Amounts payable within one year | 42/48 | €10,596 | €21,721 | +€11,125 | +105.0% |
| Trade debts | 44 | €1,722 | €3,955 | +€2,233 | +129.7% |
| Suppliers | 440/4 | €1,722 | €3,955 | +€2,233 | +129.7% |
| Taxes, remuneration and social security | 45 | €8,874 | €17,766 | +€8,892 | +100.2% |
| Taxes | 450/3 | €8,874 | €17,766 | +€8,892 | +100.2% |
| Accrued charges and deferred income | 492/3 | €2,558 | - | -€2,558 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €529 | €2,333 | +€1,805 | +341.4% |
| Other operating charges | 640/8 | €456 | €3,776 | +€3,319 | +727.6% |
| Gross operating margin | 9900 | €29,825 | €32,007 | +€2,182 | +7.3% |
| Operating profit (loss) | 9901 | €28,840 | €25,899 | -€2,942 | -10.2% |
| Financial income | 75/76B | €13 | €769 | +€756 | +5810.1% |
| Recurring financial income | 75 | €13 | €769 | +€756 | +5810.1% |
| Financial charges | 65/66B | €1,823 | €2,784 | +€961 | +52.7% |
| Recurring financial charges | 65 | €1,823 | €2,784 | +€961 | +52.7% |
| Profit (loss) for the period before taxes | 9903 | €27,030 | €23,884 | -€3,146 | -11.6% |
| Income taxes | 67/77 | €8,874 | €7,664 | -€1,210 | -13.6% |
| Profit (loss) for the period | 9904 | €18,157 | €16,220 | -€1,937 | -10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,157 | €16,220 | -€1,937 | -10.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.