DMC - INVEST: 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.
DMC - INVEST
Largest movements
- Financial fixed assets -€265,540
down €265,540 (-16.1%), from €1.6m to €1.4m
- Receivables within one year +€74,232
up €74,232 (+18.8%), from €393,954 to €468,187
of which Other amounts receivable: +€88,232
- Trade debts -€177,864
down €177,864 (-99.5%), from €178,831 to €967
- Other debts -€111,199
no longer reported in 2024 (was €111,199)
- Tax, wage and social debts +€67,824
up €67,824 (+219%), from €30,962 to €98,786
- Current portion of long-term debt +€64,800
up €64,800 (+16.5%), from €392,000 to €456,800
- Profit (loss) carried forward -€41,034
down €41,034, from €0 to -€41,034
- Gross operating margin +€54,617
up €54,617 (+128%), from €42,737 to €97,353
- Taxes +€46,000
up €46,000 (+3,883%), from €1,185 to €47,185
- Other operating charges +€23,165
up €23,165 (+505%), from €4,583 to €27,748
- Financial income -€14,514
down €14,514 (-46.3%), from €31,333 to €16,819
- Financial charges +€6,555
up €6,555 (+8.9%), from €73,613 to €80,168
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.
Derived cash bridge
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 | €2,173,857 | €1,990,783 | -€183,074 | -8.4% |
| Fixed assets | 21/28 | €1,644,855 | €1,379,315 | -€265,540 | -16.1% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €1,644,855 | €1,379,315 | -€265,540 | -16.1% |
| Current assets | 29/58 | €529,002 | €611,468 | +€82,467 | +15.6% |
| Amounts receivable after more than one year | 29 | €80,000 | €80,000 | = | 0.0% |
| Other amounts receivable | 291 | €80,000 | €80,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €393,954 | €468,187 | +€74,232 | +18.8% |
| Trade receivables | 40 | €14,000 | - | -€14,000 | |
| Other amounts receivable | 41 | €379,954 | €468,187 | +€88,232 | +23.2% |
| Cash at bank and in hand | 54/58 | €11,241 | €3,410 | -€7,831 | -69.7% |
| Deferred charges and accrued income | 490/1 | €43,806 | €59,872 | +€16,065 | +36.7% |
| Total equity and liabilities | 10/49 | €2,173,857 | €1,990,783 | -€183,074 | -8.4% |
| Equity | 10/15 | €180,864 | €139,830 | -€41,034 | -22.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €162,264 | €162,264 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €162,264 | €162,264 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€41,034 | -€41,034 | |
| Amounts payable | 17/49 | €1,992,993 | €1,850,953 | -€142,039 | -7.1% |
| Amounts payable after more than one year | 17 | €1,280,000 | €1,280,000 | = | 0.0% |
| Financial debts | 170/4 | €1,280,000 | €1,280,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €712,993 | €556,553 | -€156,439 | -21.9% |
| Current portion of amounts payable after more than one year | 42 | €392,000 | €456,800 | +€64,800 | +16.5% |
| Trade debts | 44 | €178,831 | €967 | -€177,864 | -99.5% |
| Suppliers | 440/4 | €178,831 | €967 | -€177,864 | -99.5% |
| Taxes, remuneration and social security | 45 | €30,962 | €98,786 | +€67,824 | +219% |
| Taxes | 450/3 | €30,962 | €98,786 | +€67,824 | +219% |
| Other amounts payable | 47/48 | €111,199 | - | -€111,199 | |
| Accrued charges and deferred income | 492/3 | - | €14,400 | +€14,400 | |
| Remuneration, social security and pensions | 62 | - | €105 | +€105 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €212 | - | -€212 | |
| Other operating charges | 640/8 | €4,583 | €27,748 | +€23,165 | +505% |
| Non-recurring operating charges | 66A | €720 | - | -€720 | |
| Gross operating margin | 9900 | €42,737 | €97,353 | +€54,617 | +128% |
| Operating profit (loss) | 9901 | €37,221 | €69,500 | +€32,279 | +86.7% |
| Financial income | 75/76B | €31,333 | €16,819 | -€14,514 | -46.3% |
| Recurring financial income | 75 | €31,333 | €16,819 | -€14,514 | -46.3% |
| Financial charges | 65/66B | €73,613 | €80,168 | +€6,555 | +8.9% |
| Recurring financial charges | 65 | €73,613 | €80,168 | +€6,555 | +8.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,059 | €6,151 | +€11,210 | |
| Income taxes | 67/77 | €1,185 | €47,185 | +€46,000 | +3,883% |
| Profit (loss) for the period | 9904 | -€6,244 | -€41,034 | -€34,791 | -557% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,244 | -€41,034 | -€34,791 | -557% |
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 24 October 2026 via checked.be.