DM VENDING: 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.
What changed
DM VENDING
NACE 47.260, Retail trade
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€9,668
2023 · €45,470-€35,802
Equity
€297,181
2023 · €287,514+€9,668
Cash
€273,715
2023 · €273,711+€4
Balance sheet total
€313,441
2023 · €317,401-€3,960
Largest movements
Assets
- Stocks and contracts -€5,704
down €5,704 (-100%), from €5,704 to €0
Equity and liabilities
- Reserves +€9,668
up €9,668 (+8.5%), from €113,108 to €122,776
of which Distributable reserves: +€9,668
- Current portion of long-term debt -€6,634
down €6,634 (-100%), from €6,634 to €0
- Tax, wage and social debts -€6,440
down €6,440 (-41.1%), from €15,673 to €9,233
of which Remuneration and social security: -€7,289
Income statement
- Turnover -€432,482
down €432,482 (-77.3%), from €559,594 to €127,111
- Purchases and services -€394,418
down €394,418 (-78.8%), from €500,404 to €105,986
- Gross operating margin -€37,757
down €37,757 (-60.5%), from €62,383 to €24,626
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.
Result 2023
€45,470
Gross operating margin
-€37,757
Staff costs
+€384
Depreciation
-€106
Write-downs
-€660
Other operating charges
-€2,472
Financial income
+€394
Financial charges
+€834
Taxes
+€3,580
Result 2024
€9,668
raises the resultlowers the result
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.
From operations
+€14,443
Investment
-€7,805
Financing
-€6,634
Cash 2023
€273,711
From operations (derived)
+€14,443
Net result for the year
+€9,668
Depreciation
+€9,459
Stocks and contracts
+€5,704
Receivables within one year
-€3,172
Deferred charges and accrued income
-€222
Trade debts
-€1,413
Tax, wage and social debts
-€6,440
Other debts
+€859
Investment (derived)
-€7,805
Investment in fixed assets (net)
-€7,805
Financing
-€6,634
Current portion of long-term debt
-€6,634
Cash 2024
€273,715
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €317,401 | €313,441 | -€3,960 | -1.2% |
| Fixed assets | 21/28 | €13,976 | €12,322 | -€1,654 | -11.8% |
| Tangible fixed assets | 22/27 | €13,976 | €12,322 | -€1,654 | -11.8% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €6,005 | €10,437 | +€4,433 | +73.8% |
| Furniture and vehicles | 24 | €7,972 | €1,885 | -€6,087 | -76.4% |
| Current assets | 29/58 | €303,424 | €301,119 | -€2,305 | -0.8% |
| Stocks and contracts in progress | 3 | €5,704 | €0 | -€5,704 | -100% |
| Stocks | 30/36 | €5,704 | €0 | -€5,704 | -100% |
| Amounts receivable within one year | 40/41 | €22,492 | €25,665 | +€3,172 | +14.1% |
| Trade receivables | 40 | €15,605 | €19,383 | +€3,778 | +24.2% |
| Other amounts receivable | 41 | €6,888 | €6,282 | -€606 | -8.8% |
| Cash at bank and in hand | 54/58 | €273,711 | €273,715 | +€4 | 0.0% |
| Deferred charges and accrued income | 490/1 | €1,518 | €1,739 | +€222 | +14.6% |
| Total equity and liabilities | 10/49 | €317,401 | €313,441 | -€3,960 | -1.2% |
| Equity | 10/15 | €287,514 | €297,181 | +€9,668 | +3.4% |
| Contributions | 10/11 | €14,874 | €14,874 | = | 0.0% |
| Contributions outside capital | 11 | €14,874 | - | -€14,874 | |
| Other | 1109/19 | €14,874 | - | -€14,874 | |
| Reserves | 13 | €113,108 | €122,776 | +€9,668 | +8.5% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €111,249 | €120,917 | +€9,668 | +8.7% |
| Profit (loss) carried forward | 14 | €159,532 | €159,532 | = | 0.0% |
| Amounts payable | 17/49 | €29,887 | €16,260 | -€13,627 | -45.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €29,887 | €16,260 | -€13,627 | -45.6% |
| Current portion of amounts payable after more than one year | 42 | €6,634 | €0 | -€6,634 | -100% |
| Trade debts | 44 | €1,413 | €0 | -€1,413 | -100% |
| Suppliers | 440/4 | €1,413 | - | -€1,413 | |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €15,673 | €9,233 | -€6,440 | -41.1% |
| Taxes | 450/3 | €8,384 | €9,233 | +€850 | +10.1% |
| Remuneration and social security | 454/9 | €7,289 | €0 | -€7,289 | -100% |
| Other amounts payable | 47/48 | €6,168 | €7,026 | +€859 | +13.9% |
| Turnover | 70 | €559,594 | €127,111 | -€432,482 | -77.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €500,404 | €105,986 | -€394,418 | -78.8% |
| Remuneration, social security and pensions | 62 | €384 | €0 | -€384 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,353 | €9,459 | +€106 | +1.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €660 | +€660 | |
| Other operating charges | 640/8 | €1,476 | €3,948 | +€2,472 | +168% |
| Gross operating margin | 9900 | €62,383 | €24,626 | -€37,757 | -60.5% |
| Operating profit (loss) | 9901 | €51,170 | €10,559 | -€40,610 | -79.4% |
| Financial income | 75/76B | - | €394 | +€394 | |
| Recurring financial income | 75 | - | €394 | +€394 | |
| Financial charges | 65/66B | €1,153 | €319 | -€834 | -72.4% |
| Recurring financial charges | 65 | €1,153 | €319 | -€834 | -72.4% |
| Profit (loss) for the period before taxes | 9903 | €50,017 | €10,634 | -€39,383 | -78.7% |
| Income taxes | 67/77 | €4,547 | €967 | -€3,580 | -78.7% |
| Profit (loss) for the period | 9904 | €45,470 | €9,668 | -€35,802 | -78.7% |
| Profit (loss) for the period to be appropriated | 9905 | €45,470 | €9,668 | -€35,802 | -78.7% |
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 18 October 2026 via checked.be.