DMBR: 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.
DMBR
Largest movements
- Cash -€189,711
down €189,711 (-68.9%), from €275,523 to €85,813
mainly Current investments (-€177,087) and Contributions, distributions and other (-€65,012)
- Current investments +€177,087
up €177,087 (+81.7%), from €216,866 to €393,953
- Receivables within one year +€35,316
up €35,316 (+190.4%), from €18,551 to €53,867
of which Trade receivables: +€30,533
- Tangible fixed assets -€9,790
down €9,790 (-4.7%), from €210,314 to €200,524
of which Land and buildings: -€9,177
- Reserves +€39,126
up €39,126 (+5.9%), from €658,493 to €697,619
of which Distributable reserves: +€39,126
- Other debts -€26,614
down €26,614 (-75.6%), from €35,212 to €8,598
- Gross operating margin -€64,983
down €64,983 (-28.9%), from €224,897 to €159,915
- Taxes -€18,723
down €18,723 (-30.4%), from €61,676 to €42,953
- Depreciation -€6,471
down €6,471 (-36.2%), from €17,877 to €11,406
- Financial income +€3,537
up €3,537 (+404.4%), from €875 to €4,412
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 | €721,255 | €734,157 | +€12,902 | +1.8% |
| Fixed assets | 21/28 | €210,314 | €200,524 | -€9,790 | -4.7% |
| Tangible fixed assets | 22/27 | €210,314 | €200,524 | -€9,790 | -4.7% |
| Land and buildings | 22 | €206,337 | €197,160 | -€9,177 | -4.4% |
| Plant, machinery and equipment | 23 | €1,088 | €2,279 | +€1,191 | +109.4% |
| Furniture and vehicles | 24 | €2,889 | €1,085 | -€1,804 | -62.4% |
| Current assets | 29/58 | €510,940 | €533,633 | +€22,692 | +4.4% |
| Amounts receivable within one year | 40/41 | €18,551 | €53,867 | +€35,316 | +190.4% |
| Trade receivables | 40 | €14,965 | €45,498 | +€30,533 | +204.0% |
| Other amounts receivable | 41 | €3,586 | €8,370 | +€4,783 | +133.4% |
| Current investments | 50/53 | €216,866 | €393,953 | +€177,087 | +81.7% |
| Cash at bank and in hand | 54/58 | €275,523 | €85,813 | -€189,711 | -68.9% |
| Total equity and liabilities | 10/49 | €721,255 | €734,157 | +€12,902 | +1.8% |
| Equity | 10/15 | €677,093 | €716,219 | +€39,126 | +5.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €658,493 | €697,619 | +€39,126 | +5.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €658,493 | €697,619 | +€39,126 | +5.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €44,162 | €17,938 | -€26,224 | -59.4% |
| Amounts payable within one year | 42/48 | €44,162 | €17,876 | -€26,285 | -59.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,245 | €1,109 | -€136 | -11.0% |
| Suppliers | 440/4 | €1,245 | €1,109 | -€136 | -11.0% |
| Taxes, remuneration and social security | 45 | €7,705 | €8,170 | +€465 | +6.0% |
| Taxes | 450/3 | €7,705 | €8,043 | +€339 | +4.4% |
| Remuneration and social security | 454/9 | - | €127 | +€127 | |
| Other amounts payable | 47/48 | €35,212 | €8,598 | -€26,614 | -75.6% |
| Accrued charges and deferred income | 492/3 | €0 | €62 | +€62 | |
| Remuneration, social security and pensions | 62 | €1,758 | €3,582 | +€1,824 | +103.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,877 | €11,406 | -€6,471 | -36.2% |
| Other operating charges | 640/8 | €1,493 | €1,620 | +€127 | +8.5% |
| Gross operating margin | 9900 | €224,897 | €159,915 | -€64,983 | -28.9% |
| Operating profit (loss) | 9901 | €203,769 | €143,307 | -€60,462 | -29.7% |
| Financial income | 75/76B | €875 | €4,412 | +€3,537 | +404.4% |
| Recurring financial income | 75 | €875 | €4,412 | +€3,537 | +404.4% |
| Financial charges | 65/66B | €724 | €628 | -€96 | -13.3% |
| Recurring financial charges | 65 | €724 | €628 | -€96 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €203,920 | €147,091 | -€56,828 | -27.9% |
| Income taxes | 67/77 | €61,676 | €42,953 | -€18,723 | -30.4% |
| Profit (loss) for the period | 9904 | €142,244 | €104,138 | -€38,105 | -26.8% |
| Profit (loss) for the period to be appropriated | 9905 | €142,244 | €104,138 | -€38,105 | -26.8% |
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 30 September 2026 via checked.be.