DM TECHNICS: 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 TECHNICS
Largest movements
- Current investments -€150,000
down €150,000 (-60.0%), from €250,000 to €100,000
- Deferred charges and accrued income -€130,886
down €130,886 (-99.0%), from €132,246 to €1,360
- Cash +€130,684
up €130,684 (+29.4%), from €444,750 to €575,434
mainly Other debts (+€192,988) and Current investments (+€150,000)
- Receivables within one year -€74,189
down €74,189 (-44.1%), from €168,171 to €93,982
of which Trade receivables: -€116,599
- Tangible fixed assets -€52,269
down €52,269 (-11.0%), from €476,115 to €423,846
- Reserves -€324,154
down €324,154 (-27.7%), from €1.2m to €844,822
of which Distributable reserves: -€324,154
- Other debts +€192,988
up €192,988 (+1733.6%), from €11,132 to €204,120
- Accrued charges and deferred income -€113,602
down €113,602 (-100.0%), from €113,602 to €0
- Trade debts +€100,293
up €100,293 (+139.5%), from €71,913 to €172,206
- Debts after one year -€66,382
down €66,382 (-69.3%), from €95,797 to €29,415
- Turnover -€1.4m
no longer reported in 2025 (was €1.4m)
- Purchases and services -€940,068
no longer reported in 2025 (was €940,068)
- Gross operating margin -€361,937
down €361,937 (-82.9%), from €436,708 to €74,771
- Taxes -€108,605
down €108,605 (-94.1%), from €115,381 to €6,776
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 | €1,566,022 | €1,331,668 | -€234,354 | -15.0% |
| Fixed assets | 21/28 | €476,115 | €423,846 | -€52,269 | -11.0% |
| Tangible fixed assets | 22/27 | €476,115 | €423,846 | -€52,269 | -11.0% |
| Land and buildings | 22 | €87,000 | €72,500 | -€14,500 | -16.7% |
| Plant, machinery and equipment | 23 | €2,956 | €2,110 | -€846 | -28.6% |
| Furniture and vehicles | 24 | €64,947 | €44,084 | -€20,863 | -32.1% |
| Leasing and similar rights | 25 | €321,212 | €305,151 | -€16,061 | -5.0% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €1,089,907 | €907,821 | -€182,085 | -16.7% |
| Stocks and contracts in progress | 3 | €94,739 | €137,045 | +€42,306 | +44.7% |
| Stocks | 30/36 | €94,739 | €137,045 | +€42,306 | +44.7% |
| Amounts receivable within one year | 40/41 | €168,171 | €93,982 | -€74,189 | -44.1% |
| Trade receivables | 40 | €161,268 | €44,669 | -€116,599 | -72.3% |
| Other amounts receivable | 41 | €6,903 | €49,313 | +€42,410 | +614.4% |
| Current investments | 50/53 | €250,000 | €100,000 | -€150,000 | -60.0% |
| Cash at bank and in hand | 54/58 | €444,750 | €575,434 | +€130,684 | +29.4% |
| Deferred charges and accrued income | 490/1 | €132,246 | €1,360 | -€130,886 | -99.0% |
| Total equity and liabilities | 10/49 | €1,566,022 | €1,331,668 | -€234,354 | -15.0% |
| Equity | 10/15 | €1,181,376 | €857,222 | -€324,154 | -27.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,168,976 | €844,822 | -€324,154 | -27.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,168,976 | €844,822 | -€324,154 | -27.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €384,646 | €474,445 | +€89,799 | +23.3% |
| Amounts payable after more than one year | 17 | €95,797 | €29,415 | -€66,382 | -69.3% |
| Financial debts | 170/4 | €95,797 | €29,415 | -€66,382 | -69.3% |
| Amounts payable within one year | 42/48 | €175,247 | €445,030 | +€269,783 | +153.9% |
| Current portion of amounts payable after more than one year | 42 | €67,102 | €68,168 | +€1,065 | +1.6% |
| Financial debts | 43 | - | €18 | +€18 | |
| Credit institutions | 430/8 | - | €18 | +€18 | |
| Trade debts | 44 | €71,913 | €172,206 | +€100,293 | +139.5% |
| Suppliers | 440/4 | €71,913 | €172,206 | +€100,293 | +139.5% |
| Taxes, remuneration and social security | 45 | €25,100 | €519 | -€24,581 | -97.9% |
| Taxes | 450/3 | €25,100 | €519 | -€24,581 | -97.9% |
| Other amounts payable | 47/48 | €11,132 | €204,120 | +€192,988 | +1733.6% |
| Accrued charges and deferred income | 492/3 | €113,602 | €0 | -€113,602 | -100.0% |
| Turnover | 70 | €1,371,641 | - | -€1.4m | |
| Goods, raw materials, services and sundry goods | 60/61 | €940,068 | - | -€940,068 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,604 | €53,573 | -€1,031 | -1.9% |
| Other operating charges | 640/8 | €6,097 | €6,680 | +€582 | +9.5% |
| Gross operating margin | 9900 | €436,708 | €74,771 | -€361,937 | -82.9% |
| Operating profit (loss) | 9901 | €376,006 | €14,519 | -€361,488 | -96.1% |
| Financial income | 75/76B | €8,239 | €14,599 | +€6,360 | +77.2% |
| Recurring financial income | 75 | €8,239 | €14,599 | +€6,360 | +77.2% |
| Financial charges | 65/66B | €9,857 | €6,902 | -€2,955 | -30.0% |
| Recurring financial charges | 65 | €9,857 | €6,902 | -€2,955 | -30.0% |
| Profit (loss) for the period before taxes | 9903 | €374,388 | €22,216 | -€352,172 | -94.1% |
| Income taxes | 67/77 | €115,381 | €6,776 | -€108,605 | -94.1% |
| Profit (loss) for the period | 9904 | €259,007 | €15,441 | -€243,567 | -94.0% |
| Profit (loss) for the period to be appropriated | 9905 | €259,007 | €15,441 | -€243,567 | -94.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.