DMA & CO: 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.
DMA & CO
Largest movements
- Tangible fixed assets -€292,228
down €292,228 (-99.6%), from €293,438 to €1,211
of which Furniture and vehicles: -€291,888
- Receivables within one year +€274,703
up €274,703 (+180%), from €152,672 to €427,374
of which Other amounts receivable: +€274,348
- Cash -€29,650
down €29,650 (-85.0%), from €34,883 to €5,233
mainly Receivables within one year (-€274,703) and Contributions, distributions and other (-€136,182)
- Deferred charges and accrued income -€6,461
down €6,461 (-82.2%), from €7,864 to €1,402
- Reserves -€136,182
down €136,182 (-95.4%), from €142,701 to €6,519
of which Distributable reserves: -€136,182
- Other debts +€133,450
up €133,450 (+4,885%), from €2,732 to €136,182
- Debts after one year -€60,434
down €60,434 (-38.8%), from €155,836 to €95,402
- Profit (loss) carried forward +€10,469
up €10,469 (+15.1%), from €69,447 to €79,916
- Accrued charges and deferred income -€9,960
down €9,960 (-98.0%), from €10,160 to €200
- Gross operating margin +€50,224
up €50,224 (+64.9%), from €77,366 to €127,590
- Depreciation +€31,016
up €31,016 (+66.1%), from €46,937 to €77,953
- Other operating charges -€4,218
down €4,218 (-50.6%), from €8,343 to €4,125
- Taxes +€3,296
up €3,296 (+31.5%), from €10,454 to €13,750
- Financial charges +€2,932
up €2,932 (+57.3%), from €5,114 to €8,046
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.
Derived cash bridge
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 | €488,886 | €435,250 | -€53,636 | -11.0% |
| Fixed assets | 21/28 | €293,468 | €1,241 | -€292,228 | -99.6% |
| Tangible fixed assets | 22/27 | €293,438 | €1,211 | -€292,228 | -99.6% |
| Plant, machinery and equipment | 23 | €1,550 | €1,211 | -€340 | -21.9% |
| Furniture and vehicles | 24 | €291,888 | €0 | -€291,888 | -100% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €195,418 | €434,010 | +€238,592 | +122% |
| Amounts receivable within one year | 40/41 | €152,672 | €427,374 | +€274,703 | +180% |
| Trade receivables | 40 | €144,000 | €144,354 | +€354 | +0.2% |
| Other amounts receivable | 41 | €8,672 | €283,020 | +€274,348 | +3,164% |
| Cash at bank and in hand | 54/58 | €34,883 | €5,233 | -€29,650 | -85.0% |
| Deferred charges and accrued income | 490/1 | €7,864 | €1,402 | -€6,461 | -82.2% |
| Total equity and liabilities | 10/49 | €488,886 | €435,250 | -€53,636 | -11.0% |
| Equity | 10/15 | €218,348 | €92,635 | -€125,712 | -57.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €142,701 | €6,519 | -€136,182 | -95.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €142,701 | €6,519 | -€136,182 | -95.4% |
| Profit (loss) carried forward | 14 | €69,447 | €79,916 | +€10,469 | +15.1% |
| Amounts payable | 17/49 | €270,539 | €342,615 | +€72,076 | +26.6% |
| Amounts payable after more than one year | 17 | €155,836 | €95,402 | -€60,434 | -38.8% |
| Financial debts | 170/4 | €155,836 | €95,402 | -€60,434 | -38.8% |
| Amounts payable within one year | 42/48 | €104,543 | €247,014 | +€142,471 | +136% |
| Current portion of amounts payable after more than one year | 42 | €58,019 | €60,434 | +€2,416 | +4.2% |
| Trade debts | 44 | €31,739 | €36,648 | +€4,909 | +15.5% |
| Suppliers | 440/4 | €31,739 | €36,648 | +€4,909 | +15.5% |
| Taxes, remuneration and social security | 45 | €12,054 | €13,750 | +€1,696 | +14.1% |
| Taxes | 450/3 | €10,454 | €13,750 | +€3,296 | +31.5% |
| Remuneration and social security | 454/9 | €1,600 | €0 | -€1,600 | -100% |
| Other amounts payable | 47/48 | €2,732 | €136,182 | +€133,450 | +4,885% |
| Accrued charges and deferred income | 492/3 | €10,160 | €200 | -€9,960 | -98.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,937 | €77,953 | +€31,016 | +66.1% |
| Other operating charges | 640/8 | €8,343 | €4,125 | -€4,218 | -50.6% |
| Non-recurring operating charges | 66A | - | €13,574 | +€13,574 | |
| Gross operating margin | 9900 | €77,366 | €127,590 | +€50,224 | +64.9% |
| Operating profit (loss) | 9901 | €22,087 | €31,939 | +€9,852 | +44.6% |
| Financial income | 75/76B | €0 | €326 | +€326 | |
| Recurring financial income | 75 | €0 | €326 | +€326 | |
| Financial charges | 65/66B | €5,114 | €8,046 | +€2,932 | +57.3% |
| Recurring financial charges | 65 | €5,114 | €8,046 | +€2,932 | +57.3% |
| Profit (loss) for the period before taxes | 9903 | €16,973 | €24,220 | +€7,247 | +42.7% |
| Income taxes | 67/77 | €10,454 | €13,750 | +€3,296 | +31.5% |
| Profit (loss) for the period | 9904 | €6,519 | €10,469 | +€3,950 | +60.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,519 | €10,469 | +€3,950 | +60.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.