DMAP: 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.
DMAP
Largest movements
- Tangible fixed assets +€83,045
up €83,045 (+59.2%), from €140,357 to €223,402
of which Assets under construction and advance payments: +€65,900
- Cash -€76,657
down €76,657 (-75.4%), from €101,734 to €25,077
mainly Investment in fixed assets (net) (-€96,089) and Trade debts (-€28,820)
- Receivables within one year -€11,961
down €11,961 (-14.5%), from €82,342 to €70,381
of which Trade receivables: -€30,878
- Profit (loss) carried forward +€51,392
up €51,392 (+22.6%), from €227,617 to €279,009
- Trade debts -€28,820
down €28,820 (-56.6%), from €50,941 to €22,121
- Tax, wage and social debts -€18,368
down €18,368 (-53.9%), from €34,098 to €15,730
of which Taxes: -€12,570
- Accrued charges and deferred income -€10,000
no longer reported in 2024 (was €10,000)
- Gross operating margin -€42,856
down €42,856 (-35.0%), from €122,380 to €79,525
- Taxes -€12,538
down €12,538 (-44.3%), from €28,294 to €15,756
- Depreciation +€5,262
up €5,262 (+67.6%), from €7,782 to €13,044
- Financial income +€1,790
up €1,790 (+207.3%), from €863 to €2,653
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 | €324,656 | €318,860 | -€5,796 | -1.8% |
| Fixed assets | 21/28 | €140,357 | €223,402 | +€83,045 | +59.2% |
| Tangible fixed assets | 22/27 | €140,357 | €223,402 | +€83,045 | +59.2% |
| Furniture and vehicles | 24 | €34,509 | €51,654 | +€17,145 | +49.7% |
| Other tangible fixed assets | 26 | €105,848 | €105,848 | = | 0.0% |
| Assets under construction and advance payments | 27 | - | €65,900 | +€65,900 | |
| Current assets | 29/58 | €184,299 | €95,458 | -€88,841 | -48.2% |
| Amounts receivable within one year | 40/41 | €82,342 | €70,381 | -€11,961 | -14.5% |
| Trade receivables | 40 | €43,930 | €13,052 | -€30,878 | -70.3% |
| Other amounts receivable | 41 | €38,412 | €57,329 | +€18,917 | +49.2% |
| Cash at bank and in hand | 54/58 | €101,734 | €25,077 | -€76,657 | -75.4% |
| Deferred charges and accrued income | 490/1 | €223 | - | -€223 | |
| Total equity and liabilities | 10/49 | €324,656 | €318,860 | -€5,796 | -1.8% |
| Equity | 10/15 | €229,617 | €281,009 | +€51,392 | +22.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €227,617 | €279,009 | +€51,392 | +22.6% |
| Amounts payable | 17/49 | €95,039 | €37,851 | -€57,188 | -60.2% |
| Amounts payable within one year | 42/48 | €85,039 | €37,851 | -€47,188 | -55.5% |
| Trade debts | 44 | €50,941 | €22,121 | -€28,820 | -56.6% |
| Suppliers | 440/4 | €50,941 | €22,121 | -€28,820 | -56.6% |
| Taxes, remuneration and social security | 45 | €34,098 | €15,730 | -€18,368 | -53.9% |
| Taxes | 450/3 | €28,300 | €15,730 | -€12,570 | -44.4% |
| Remuneration and social security | 454/9 | €5,798 | - | -€5,798 | |
| Accrued charges and deferred income | 492/3 | €10,000 | - | -€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,782 | €13,044 | +€5,262 | +67.6% |
| Other operating charges | 640/8 | €609 | €1,609 | +€999 | +164.0% |
| Gross operating margin | 9900 | €122,380 | €79,525 | -€42,856 | -35.0% |
| Operating profit (loss) | 9901 | €113,988 | €64,871 | -€49,117 | -43.1% |
| Financial income | 75/76B | €863 | €2,653 | +€1,790 | +207.3% |
| Recurring financial income | 75 | €863 | €2,653 | +€1,790 | +207.3% |
| Financial charges | 65/66B | €87 | €377 | +€289 | +331.6% |
| Recurring financial charges | 65 | €87 | €377 | +€289 | +331.6% |
| Profit (loss) for the period before taxes | 9903 | €114,764 | €67,148 | -€47,617 | -41.5% |
| Income taxes | 67/77 | €28,294 | €15,756 | -€12,538 | -44.3% |
| Profit (loss) for the period | 9904 | €86,470 | €51,392 | -€35,078 | -40.6% |
| Profit (loss) for the period to be appropriated | 9905 | €86,470 | €51,392 | -€35,078 | -40.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.