Dmarcq: 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.
Dmarcq
Largest movements
- Cash +€23,151
up €23,151 (+34.3%), from €67,482 to €90,634
mainly Other debts (+€73,187) and Net result for the year (+€61,675)
- Tangible fixed assets -€9,423
down €9,423 (-75.6%), from €12,466 to €3,043
of which Furniture and vehicles: -€9,423
- Other debts +€73,187
up €73,187 (+240.4%), from €30,439 to €103,626
- Reserves -€41,951
down €41,951 (-20.9%), from €200,323 to €158,372
of which Distributable reserves: -€40,091
- Current portion of long-term debt -€10,838
down €10,838 (-100.0%), from €10,838 to €0
- Trade debts -€9,018
down €9,018 (-94.8%), from €9,512 to €494
- Tax, wage and social debts +€8,648
up €8,648 (+236.2%), from €3,662 to €12,310
- Other operating charges -€15,048
down €15,048 (-97.5%), from €15,436 to €387
- Taxes +€9,151
up €9,151 (+60.8%), from €15,060 to €24,211
- Depreciation -€7,223
down €7,223 (-43.4%), from €16,647 to €9,423
- Financial income -€1,233
down €1,233 (-14.5%), from €8,481 to €7,248
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 | €274,426 | €289,701 | +€15,276 | +5.6% |
| Fixed assets | 21/28 | €12,466 | €3,043 | -€9,423 | -75.6% |
| Tangible fixed assets | 22/27 | €12,466 | €3,043 | -€9,423 | -75.6% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €12,466 | €3,043 | -€9,423 | -75.6% |
| Current assets | 29/58 | €261,959 | €286,658 | +€24,699 | +9.4% |
| Amounts receivable after more than one year | 29 | €130,000 | €130,000 | = | 0.0% |
| Other amounts receivable | 291 | €130,000 | €130,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €64,477 | €66,025 | +€1,548 | +2.4% |
| Trade receivables | 40 | €3,716 | €3,066 | -€650 | -17.5% |
| Other amounts receivable | 41 | €60,761 | €62,958 | +€2,198 | +3.6% |
| Cash at bank and in hand | 54/58 | €67,482 | €90,634 | +€23,151 | +34.3% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €274,426 | €289,701 | +€15,276 | +5.6% |
| Equity | 10/15 | €212,723 | €170,772 | -€41,951 | -19.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €200,323 | €158,372 | -€41,951 | -20.9% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €198,463 | €158,372 | -€40,091 | -20.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €61,703 | €118,930 | +€57,227 | +92.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €59,203 | €116,430 | +€57,227 | +96.7% |
| Current portion of amounts payable after more than one year | 42 | €10,838 | €0 | -€10,838 | -100.0% |
| Financial debts | 43 | €4,752 | €0 | -€4,752 | -100.0% |
| Credit institutions | 430/8 | €4,752 | €0 | -€4,752 | -100.0% |
| Trade debts | 44 | €9,512 | €494 | -€9,018 | -94.8% |
| Suppliers | 440/4 | €9,512 | €494 | -€9,018 | -94.8% |
| Taxes, remuneration and social security | 45 | €3,662 | €12,310 | +€8,648 | +236.2% |
| Taxes | 450/3 | €3,662 | €12,310 | +€8,648 | +236.2% |
| Other amounts payable | 47/48 | €30,439 | €103,626 | +€73,187 | +240.4% |
| Accrued charges and deferred income | 492/3 | €2,500 | €2,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,647 | €9,423 | -€7,223 | -43.4% |
| Other operating charges | 640/8 | €15,436 | €387 | -€15,048 | -97.5% |
| Gross operating margin | 9900 | €89,033 | €88,843 | -€190 | -0.2% |
| Operating profit (loss) | 9901 | €56,951 | €79,032 | +€22,082 | +38.8% |
| Financial income | 75/76B | €8,481 | €7,248 | -€1,233 | -14.5% |
| Recurring financial income | 75 | €8,481 | €7,248 | -€1,233 | -14.5% |
| Financial charges | 65/66B | €1,023 | €394 | -€628 | -61.4% |
| Recurring financial charges | 65 | €1,023 | €394 | -€628 | -61.4% |
| Profit (loss) for the period before taxes | 9903 | €64,409 | €85,886 | +€21,477 | +33.3% |
| Income taxes | 67/77 | €15,060 | €24,211 | +€9,151 | +60.8% |
| Profit (loss) for the period | 9904 | €49,349 | €61,675 | +€12,326 | +25.0% |
| Profit (loss) for the period to be appropriated | 9905 | €49,349 | €61,675 | +€12,326 | +25.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.