DMB CONSTRUCTION: 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.
DMB CONSTRUCTION
Largest movements
- Receivables within one year +€4,798
up €4,798 (+2.1%), from €233,725 to €238,523
of which Other amounts receivable: +€6,649
- Profit (loss) carried forward +€21,901
up €21,901 (+10.3%), from €212,884 to €234,785
- Debts after one year -€8,450
no longer reported in 2025 (was €8,450)
- Tax, wage and social debts +€7,988
up €7,988 (+105.7%), from €7,560 to €15,547
of which Taxes: +€7,296
- Current portion of long-term debt -€7,948
down €7,948 (-48.5%), from €16,398 to €8,450
- Trade debts -€6,169
down €6,169 (-14.2%), from €43,430 to €37,261
- Staff costs -€24,126
down €24,126 (-49.7%), from €48,576 to €24,450
- Taxes +€8,636
up €8,636 (+539.7%), from €1,600 to €10,236
- Gross operating margin +€8,226
up €8,226 (+14.5%), from €56,879 to €65,105
- Financial charges -€1,677
down €1,677 (-29.1%), from €5,760 to €4,082
- Depreciation -€1,239
down €1,239 (-61.5%), from €2,013 to €774
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €317,372 | €321,988 | +€4,616 | +1.5% |
| Fixed assets | 21/28 | €19,253 | €20,305 | +€1,053 | +5.5% |
| Tangible fixed assets | 22/27 | €10,503 | €11,555 | +€1,053 | +10.0% |
| Land and buildings | 22 | €10,503 | €11,555 | +€1,053 | +10.0% |
| Financial fixed assets | 28 | €8,750 | €8,750 | = | 0.0% |
| Current assets | 29/58 | €298,120 | €301,683 | +€3,563 | +1.2% |
| Amounts receivable within one year | 40/41 | €233,725 | €238,523 | +€4,798 | +2.1% |
| Trade receivables | 40 | €103,322 | €101,471 | -€1,851 | -1.8% |
| Other amounts receivable | 41 | €130,403 | €137,052 | +€6,649 | +5.1% |
| Deferred charges and accrued income | 490/1 | €64,395 | €63,160 | -€1,235 | -1.9% |
| Total equity and liabilities | 10/49 | €317,372 | €321,988 | +€4,616 | +1.5% |
| Equity | 10/15 | €220,944 | €242,845 | +€21,901 | +9.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €212,884 | €234,785 | +€21,901 | +10.3% |
| Amounts payable | 17/49 | €96,428 | €79,143 | -€17,285 | -17.9% |
| Amounts payable after more than one year | 17 | €8,450 | - | -€8,450 | |
| Financial debts | 170/4 | €8,450 | - | -€8,450 | |
| Amounts payable within one year | 42/48 | €87,979 | €79,143 | -€8,835 | -10.0% |
| Current portion of amounts payable after more than one year | 42 | €16,398 | €8,450 | -€7,948 | -48.5% |
| Financial debts | 43 | €20,591 | €17,885 | -€2,706 | -13.1% |
| Credit institutions | 430/8 | €20,591 | €17,885 | -€2,706 | -13.1% |
| Trade debts | 44 | €43,430 | €37,261 | -€6,169 | -14.2% |
| Suppliers | 440/4 | €43,430 | €37,261 | -€6,169 | -14.2% |
| Taxes, remuneration and social security | 45 | €7,560 | €15,547 | +€7,988 | +105.7% |
| Taxes | 450/3 | €3,025 | €10,321 | +€7,296 | +241.2% |
| Remuneration and social security | 454/9 | €4,535 | €5,226 | +€691 | +15.2% |
| Remuneration, social security and pensions | 62 | €48,576 | €24,450 | -€24,126 | -49.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,013 | €774 | -€1,239 | -61.5% |
| Other operating charges | 640/8 | €2,885 | €3,662 | +€777 | +26.9% |
| Gross operating margin | 9900 | €56,879 | €65,105 | +€8,226 | +14.5% |
| Operating profit (loss) | 9901 | €3,405 | €36,219 | +€32,814 | +963.6% |
| Financial charges | 65/66B | €5,760 | €4,082 | -€1,677 | -29.1% |
| Recurring financial charges | 65 | €5,760 | €4,082 | -€1,677 | -29.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,354 | €32,137 | +€34,491 | |
| Income taxes | 67/77 | €1,600 | €10,236 | +€8,636 | +539.7% |
| Profit (loss) for the period | 9904 | -€3,954 | €21,901 | +€25,855 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,954 | €21,901 | +€25,855 |
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 3 October 2026 via checked.be.