DMA780: 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.
DMA780
Largest movements
- Receivables within one year -€52,453
no longer reported in 2025 (was €52,453)
of which Trade receivables: -€48,953
- Cash -€20,713
down €20,713 (-36.8%), from €56,244 to €35,532
mainly Contributions, distributions and other (-€65,000) and Other debts (-€36,309)
- Intangible fixed assets -€10,000
down €10,000 (-33.3%), from €30,000 to €20,000
- Tangible fixed assets +€6,511
up €6,511 (+1,994%), from €327 to €6,838
of which Other tangible fixed assets: +€5,563
- Other debts -€36,309
down €36,309 (-53.2%), from €68,274 to €31,965
- Tax, wage and social debts -€26,132
down €26,132 (-86.3%), from €30,280 to €4,148
of which Taxes: -€27,420
- Current portion of long-term debt -€11,486
down €11,486 (-74.7%), from €15,366 to €3,880
- Debts after one year -€3,880
no longer reported in 2025 (was €3,880)
- Trade debts +€2,233
up €2,233 (+885%), from €252 to €2,485
- Gross operating margin -€49,544
down €49,544 (-34.8%), from €142,271 to €92,727
- Taxes -€21,604
down €21,604 (-61.0%), from €35,427 to €13,822
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 | €140,455 | €63,890 | -€76,565 | -54.5% |
| Fixed assets | 21/28 | €31,162 | €27,673 | -€3,489 | -11.2% |
| Intangible fixed assets | 21 | €30,000 | €20,000 | -€10,000 | -33.3% |
| Tangible fixed assets | 22/27 | €327 | €6,838 | +€6,511 | +1,994% |
| Furniture and vehicles | 24 | - | €948 | +€948 | |
| Other tangible fixed assets | 26 | €327 | €5,889 | +€5,563 | +1,704% |
| Financial fixed assets | 28 | €835 | €835 | = | 0.0% |
| Current assets | 29/58 | €109,293 | €36,218 | -€73,076 | -66.9% |
| Amounts receivable within one year | 40/41 | €52,453 | - | -€52,453 | |
| Trade receivables | 40 | €48,953 | - | -€48,953 | |
| Other amounts receivable | 41 | €3,500 | - | -€3,500 | |
| Cash at bank and in hand | 54/58 | €56,244 | €35,532 | -€20,713 | -36.8% |
| Deferred charges and accrued income | 490/1 | €597 | €686 | +€89 | +15.0% |
| Total equity and liabilities | 10/49 | €140,455 | €63,890 | -€76,565 | -54.5% |
| Equity | 10/15 | €22,403 | €21,413 | -€990 | -4.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,803 | €2,813 | -€990 | -26.0% |
| 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 | €1,943 | €953 | -€990 | -51.0% |
| Amounts payable | 17/49 | €118,052 | €42,478 | -€75,575 | -64.0% |
| Amounts payable after more than one year | 17 | €3,880 | - | -€3,880 | |
| Financial debts | 170/4 | €3,880 | - | -€3,880 | |
| Amounts payable within one year | 42/48 | €114,173 | €42,478 | -€71,695 | -62.8% |
| Current portion of amounts payable after more than one year | 42 | €15,366 | €3,880 | -€11,486 | -74.7% |
| Trade debts | 44 | €252 | €2,485 | +€2,233 | +885% |
| Suppliers | 440/4 | €252 | €2,485 | +€2,233 | +885% |
| Taxes, remuneration and social security | 45 | €30,280 | €4,148 | -€26,132 | -86.3% |
| Taxes | 450/3 | €30,000 | €2,580 | -€27,420 | -91.4% |
| Remuneration and social security | 454/9 | €280 | €1,568 | +€1,288 | +460% |
| Other amounts payable | 47/48 | €68,274 | €31,965 | -€36,309 | -53.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,058 | €10,171 | +€112 | +1.1% |
| Other operating charges | 640/8 | €1,351 | €980 | -€371 | -27.4% |
| Gross operating margin | 9900 | €142,271 | €92,727 | -€49,544 | -34.8% |
| Operating profit (loss) | 9901 | €130,862 | €81,577 | -€49,285 | -37.7% |
| Financial charges | 65/66B | €4,290 | €3,744 | -€546 | -12.7% |
| Recurring financial charges | 65 | €4,290 | €3,744 | -€546 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €126,572 | €77,833 | -€48,739 | -38.5% |
| Income taxes | 67/77 | €35,427 | €13,822 | -€21,604 | -61.0% |
| Profit (loss) for the period | 9904 | €91,145 | €64,010 | -€27,135 | -29.8% |
| Profit (loss) for the period to be appropriated | 9905 | €91,145 | €64,010 | -€27,135 | -29.8% |
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 23 October 2026 via checked.be.