DMA: 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.
DMA
Largest movements
- Receivables within one year -€29,518
down €29,518 (-23.0%), from €128,222 to €98,705
- Trade debts -€37,047
no longer reported in 2023 (was €37,047)
- Profit (loss) carried forward +€7,339
up €7,339 (+25.4%), from -€28,870 to -€21,531
- Gross operating margin -€24,279
no longer reported in 2023 (was €24,279)
- Other operating charges -€4,941
down €4,941 (-100.0%), from €4,942 to €1
From the 2021 result to the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €128,250 | €98,710 | -€29,539 | -23.0% |
| Current assets | 29/58 | €128,250 | €98,710 | -€29,539 | -23.0% |
| Amounts receivable within one year | 40/41 | €128,222 | €98,705 | -€29,518 | -23.0% |
| Other amounts receivable | 41 | €128,222 | €98,705 | -€29,518 | -23.0% |
| Cash at bank and in hand | 54/58 | €27 | €5 | -€22 | -79.9% |
| Total equity and liabilities | 10/49 | €128,250 | €98,710 | -€29,539 | -23.0% |
| Equity | 10/15 | €91,203 | €98,542 | +€7,339 | +8.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | - | -€62,000 | |
| Issued capital | 100 | €62,000 | - | -€62,000 | |
| Outside capital | 11 | - | €62,000 | +€62,000 | |
| Other | 1109/19 | - | €62,000 | +€62,000 | |
| Reserves | 13 | €58,073 | €58,073 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | - | -€6,200 | |
| Reserves not available under the articles | 1311 | - | €6,200 | +€6,200 | |
| Tax-exempt reserves | 132 | - | €51,873 | +€51,873 | |
| Distributable reserves | 133 | €51,873 | - | -€51,873 | |
| Profit (loss) carried forward | 14 | -€28,870 | -€21,531 | +€7,339 | +25.4% |
| Amounts payable | 17/49 | €37,047 | €168 | -€36,879 | -99.5% |
| Amounts payable within one year | 42/48 | €37,047 | €168 | -€36,879 | -99.5% |
| Trade debts | 44 | €37,047 | - | -€37,047 | |
| Suppliers | 440/4 | €37,047 | - | -€37,047 | |
| Other amounts payable | 47/48 | - | €168 | +€168 | |
| Other operating charges | 640/8 | €4,942 | €1 | -€4,941 | -100.0% |
| Gross operating margin | 9900 | €24,279 | - | -€24,279 | |
| Operating profit (loss) | 9901 | €19,337 | -€1 | -€19,338 | |
| Financial charges | 65/66B | €175 | €179 | +€4 | +2.2% |
| Recurring financial charges | 65 | €175 | €179 | +€4 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | €19,162 | -€179 | -€19,342 | |
| Profit (loss) for the period | 9904 | €19,162 | -€179 | -€19,342 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,162 | -€179 | -€19,342 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.