DMA Construct: 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 Construct
Largest movements
- Cash +€183,887
up €183,887 (+289.3%), from €63,553 to €247,440
mainly Net result for the year (+€113,167) and Tax, wage and social debts (+€62,914)
- Receivables within one year +€9,648
up €9,648 (+3.1%), from €313,128 to €322,776
of which Other amounts receivable: +€30,387
- Reserves +€113,167
up €113,167 (+71.2%), from €158,902 to €272,069
of which Distributable reserves: +€113,167
- Tax, wage and social debts +€62,914
up €62,914 (+31.7%), from €198,621 to €261,535
of which Taxes: +€64,695
- Accrued charges and deferred income +€11,635
new in 2024: €11,635
- Gross operating margin +€122,029
up €122,029 (+26.2%), from €466,233 to €588,262
- Turnover +€97,976
up €97,976 (+6.9%), from €1.4m to €1.5m
- Taxes +€43,643
up €43,643 (+172.0%), from €25,373 to €69,016
- Purchases and services -€24,053
down €24,053 (-2.5%), from €957,236 to €933,183
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.
Cash bridge derived
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €405,775 | €597,906 | +€192,131 | +47.3% |
| Fixed assets | 21/28 | €28,423 | €27,442 | -€981 | -3.5% |
| Tangible fixed assets | 22/27 | €28,423 | €26,698 | -€1,725 | -6.1% |
| Plant, machinery and equipment | 23 | €15,236 | €13,614 | -€1,622 | -10.6% |
| Furniture and vehicles | 24 | €13,187 | €13,084 | -€103 | -0.8% |
| Financial fixed assets | 28 | - | €744 | +€744 | |
| Current assets | 29/58 | €377,352 | €570,464 | +€193,112 | +51.2% |
| Amounts receivable within one year | 40/41 | €313,128 | €322,776 | +€9,648 | +3.1% |
| Trade receivables | 40 | €294,878 | €274,139 | -€20,739 | -7.0% |
| Other amounts receivable | 41 | €18,250 | €48,637 | +€30,387 | +166.5% |
| Cash at bank and in hand | 54/58 | €63,553 | €247,440 | +€183,887 | +289.3% |
| Deferred charges and accrued income | 490/1 | €671 | €248 | -€423 | -63.0% |
| Total equity and liabilities | 10/49 | €405,775 | €597,906 | +€192,131 | +47.3% |
| Equity | 10/15 | €177,502 | €290,669 | +€113,167 | +63.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €158,902 | €272,069 | +€113,167 | +71.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €157,042 | €270,209 | +€113,167 | +72.1% |
| Amounts payable | 17/49 | €228,273 | €307,237 | +€78,964 | +34.6% |
| Amounts payable within one year | 42/48 | €228,273 | €295,602 | +€67,329 | +29.5% |
| Trade debts | 44 | €29,652 | €34,067 | +€4,415 | +14.9% |
| Suppliers | 440/4 | €29,652 | €34,067 | +€4,415 | +14.9% |
| Taxes, remuneration and social security | 45 | €198,621 | €261,535 | +€62,914 | +31.7% |
| Taxes | 450/3 | €85,720 | €150,415 | +€64,695 | +75.5% |
| Remuneration and social security | 454/9 | €112,901 | €111,120 | -€1,781 | -1.6% |
| Accrued charges and deferred income | 492/3 | - | €11,635 | +€11,635 | |
| Turnover | 70 | €1,423,469 | €1,521,445 | +€97,976 | +6.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €957,236 | €933,183 | -€24,053 | -2.5% |
| Remuneration, social security and pensions | 62 | €319,069 | €311,103 | -€7,966 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,033 | €18,284 | +€3,251 | +21.6% |
| Other operating charges | 640/8 | €53,839 | €48,694 | -€5,145 | -9.6% |
| Gross operating margin | 9900 | €466,233 | €588,262 | +€122,029 | +26.2% |
| Operating profit (loss) | 9901 | €78,292 | €210,181 | +€131,889 | +168.5% |
| Financial charges | 65/66B | €27,105 | €27,998 | +€893 | +3.3% |
| Recurring financial charges | 65 | €27,105 | €27,998 | +€893 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €51,187 | €182,183 | +€130,996 | +255.9% |
| Income taxes | 67/77 | €25,373 | €69,016 | +€43,643 | +172.0% |
| Profit (loss) for the period | 9904 | €25,814 | €113,167 | +€87,353 | +338.4% |
| Profit (loss) for the period to be appropriated | 9905 | €25,814 | €113,167 | +€87,353 | +338.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.