DMA CONSULT: 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 CONSULT
Largest movements
- Receivables within one year +€15,883
new in 2025: €15,883
- Cash +€4,119
up €4,119 (+51.2%), from €8,050 to €12,169
mainly Other debts (+€11,473) and Net result for the year (+€8,645)
- Tangible fixed assets +€3,112
new in 2025: €3,112
- Other debts +€11,473
up €11,473 (+335.8%), from €3,416 to €14,889
- Profit (loss) carried forward +€7,812
up €7,812 (+1743.1%), from €448 to €8,260
- Tax, wage and social debts +€4,791
up €4,791 (+560.5%), from €855 to €5,646
- Trade debts -€832
down €832 (-62.5%), from €1,330 to €499
- Gross operating margin +€11,990
up €11,990 (+1207.0%), from €993 to €12,983
- Taxes +€2,567
up €2,567 (+1626.4%), from €158 to €2,725
- Depreciation +€740
new in 2025: €740
- Other operating charges +€400
up €400 (+103.2%), from €387 to €787
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 | €8,050 | €31,294 | +€23,244 | +288.8% |
| Fixed assets | 21/28 | - | €3,112 | +€3,112 | |
| Tangible fixed assets | 22/27 | - | €3,112 | +€3,112 | |
| Furniture and vehicles | 24 | - | €3,112 | +€3,112 | |
| Current assets | 29/58 | €8,050 | €28,182 | +€20,132 | +250.1% |
| Amounts receivable within one year | 40/41 | - | €15,883 | +€15,883 | |
| Trade receivables | 40 | - | €15,883 | +€15,883 | |
| Cash at bank and in hand | 54/58 | €8,050 | €12,169 | +€4,119 | +51.2% |
| Deferred charges and accrued income | 490/1 | - | €130 | +€130 | |
| Total equity and liabilities | 10/49 | €8,050 | €31,294 | +€23,244 | +288.8% |
| Equity | 10/15 | €2,448 | €10,260 | +€7,812 | +319.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €448 | €8,260 | +€7,812 | +1743.1% |
| Amounts payable | 17/49 | €5,602 | €21,034 | +€15,432 | +275.5% |
| Amounts payable within one year | 42/48 | €5,602 | €21,034 | +€15,432 | +275.5% |
| Trade debts | 44 | €1,330 | €499 | -€832 | -62.5% |
| Suppliers | 440/4 | €1,330 | €499 | -€832 | -62.5% |
| Taxes, remuneration and social security | 45 | €855 | €5,646 | +€4,791 | +560.5% |
| Taxes | 450/3 | €855 | €5,646 | +€4,791 | +560.5% |
| Other amounts payable | 47/48 | €3,416 | €14,889 | +€11,473 | +335.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €740 | +€740 | |
| Other operating charges | 640/8 | €387 | €787 | +€400 | +103.2% |
| Gross operating margin | 9900 | €993 | €12,983 | +€11,990 | +1207.0% |
| Operating profit (loss) | 9901 | €606 | €11,457 | +€10,851 | +1790.4% |
| Financial income | 75/76B | - | €18 | +€18 | |
| Recurring financial income | 75 | - | €18 | +€18 | |
| Financial charges | 65/66B | - | €105 | +€105 | |
| Recurring financial charges | 65 | - | €105 | +€105 | |
| Profit (loss) for the period before taxes | 9903 | €606 | €11,370 | +€10,764 | +1776.2% |
| Income taxes | 67/77 | €158 | €2,725 | +€2,567 | +1626.4% |
| Profit (loss) for the period | 9904 | €448 | €8,645 | +€8,197 | +1828.9% |
| Profit (loss) for the period to be appropriated | 9905 | €448 | €8,645 | +€8,197 | +1828.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.