DMA CONSULTING: 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 CONSULTING
Largest movements
- Tangible fixed assets -€11,767
down €11,767 (-3.6%), from €322,913 to €311,146
of which Furniture and vehicles: -€7,816
- Cash -€9,706
down €9,706 (-48.3%), from €20,087 to €10,381
mainly Net result for the year (-€94,502) and Investment in fixed assets (net) (-€9,037)
- Receivables within one year -€7,788
down €7,788 (-11.0%), from €70,701 to €62,912
of which Other amounts receivable: -€7,788
- Reserves -€105,575
down €105,575 (-55.6%), from €189,717 to €84,142
- Trade debts +€63,410
up €63,410 (+3,774%), from €1,680 to €65,090
- Profit (loss) carried forward +€11,073
up €11,073, from -€11,073 to €0
- Accrued charges and deferred income +€5,849
up €5,849 (+149%), from €3,926 to €9,775
- Tax, wage and social debts -€4,323
down €4,323 (-50.8%), from €8,512 to €4,189
- Gross operating margin -€80,653
down €80,653, from €30,783 to -€49,870
- Depreciation +€1,475
up €1,475 (+7.6%), from €19,329 to €20,804
- Other operating charges +€1,469
up €1,469 (+50.2%), from €2,927 to €4,396
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 | €416,586 | €388,263 | -€28,324 | -6.8% |
| Fixed assets | 21/28 | €322,913 | €311,146 | -€11,767 | -3.6% |
| Tangible fixed assets | 22/27 | €322,913 | €311,146 | -€11,767 | -3.6% |
| Land and buildings | 22 | €297,840 | €292,284 | -€5,556 | -1.9% |
| Plant, machinery and equipment | 23 | - | €1,604 | +€1,604 | |
| Furniture and vehicles | 24 | €25,074 | €17,258 | -€7,816 | -31.2% |
| Current assets | 29/58 | €93,673 | €77,117 | -€16,556 | -17.7% |
| Amounts receivable within one year | 40/41 | €70,701 | €62,912 | -€7,788 | -11.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €70,701 | €62,912 | -€7,788 | -11.0% |
| Cash at bank and in hand | 54/58 | €20,087 | €10,381 | -€9,706 | -48.3% |
| Deferred charges and accrued income | 490/1 | €2,885 | €3,823 | +€938 | +32.5% |
| Total equity and liabilities | 10/49 | €416,586 | €388,263 | -€28,324 | -6.8% |
| Equity | 10/15 | €197,236 | €102,734 | -€94,502 | -47.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €189,717 | €84,142 | -€105,575 | -55.6% |
| Distributable reserves | 133 | €189,717 | €84,142 | -€105,575 | -55.6% |
| Profit (loss) carried forward | 14 | -€11,073 | €0 | +€11,073 | |
| Amounts payable | 17/49 | €219,350 | €285,529 | +€66,178 | +30.2% |
| Amounts payable after more than one year | 17 | €205,044 | €205,044 | = | 0.0% |
| Financial debts | 170/4 | €205,044 | €205,044 | = | 0.0% |
| Amounts payable within one year | 42/48 | €10,381 | €70,710 | +€60,329 | +581% |
| Financial debts | 43 | €2 | €856 | +€855 | +52,441% |
| Credit institutions | 430/8 | €2 | €856 | +€855 | +52,441% |
| Trade debts | 44 | €1,680 | €65,090 | +€63,410 | +3,774% |
| Suppliers | 440/4 | €1,680 | €65,090 | +€63,410 | +3,774% |
| Taxes, remuneration and social security | 45 | €8,512 | €4,189 | -€4,323 | -50.8% |
| Taxes | 450/3 | €8,512 | €4,189 | -€4,323 | -50.8% |
| Other amounts payable | 47/48 | €187 | €574 | +€387 | +208% |
| Accrued charges and deferred income | 492/3 | €3,926 | €9,775 | +€5,849 | +149% |
| Remuneration, social security and pensions | 62 | €83 | €212 | +€128 | +155% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,329 | €20,804 | +€1,475 | +7.6% |
| Other operating charges | 640/8 | €2,927 | €4,396 | +€1,469 | +50.2% |
| Gross operating margin | 9900 | €30,783 | -€49,870 | -€80,653 | |
| Operating profit (loss) | 9901 | €8,444 | -€75,282 | -€83,726 | |
| Financial income | 75/76B | €0 | €359 | +€359 | +155,987% |
| Recurring financial income | 75 | €0 | €359 | +€359 | +155,987% |
| Financial charges | 65/66B | €19,155 | €19,155 | +€0 | 0.0% |
| Recurring financial charges | 65 | €19,155 | €19,155 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,711 | -€94,078 | -€83,367 | -778% |
| Income taxes | 67/77 | €362 | €425 | +€62 | +17.2% |
| Profit (loss) for the period | 9904 | -€11,073 | -€94,502 | -€83,429 | -753% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,073 | -€94,502 | -€83,429 | -753% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.