DMC TECHNICS: 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 TECHNICS
Largest movements
- Stocks and contracts +€208,984
up €208,984 (+710%), from €29,450 to €238,434
of which Stocks: +€188,434
- Receivables within one year +€100,619
up €100,619 (+49.5%), from €203,267 to €303,887
of which Trade receivables: +€211,946
- Cash -€6,081
down €6,081 (-92.9%), from €6,549 to €467
mainly Stocks and contracts (-€208,984) and Receivables within one year (-€100,619)
- Debts after one year +€152,513
up €152,513 (+814%), from €18,725 to €171,238
- Other debts +€133,995
up €133,995 (+403%), from €33,223 to €167,218
- Short-term financial debts +€47,500
up €47,500 (+380%), from €12,500 to €60,000
- Trade debts -€46,292
down €46,292 (-83.9%), from €55,179 to €8,887
- Current portion of long-term debt +€9,702
up €9,702 (+169%), from €5,752 to €15,454
- Gross operating margin -€49,484
down €49,484 (-81.7%), from €60,559 to €11,076
- Taxes -€9,414
down €9,414 (-91.5%), from €10,290 to €877
- Depreciation -€1,770
down €1,770 (-32.5%), from €5,448 to €3,678
- Financial charges +€1,391
up €1,391 (+18.2%), from €7,629 to €9,020
- Other operating charges -€1,368
down €1,368 (-64.6%), from €2,119 to €751
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.
Derived cash bridge
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 | €248,042 | €550,139 | +€302,097 | +122% |
| Fixed assets | 21/28 | €6,317 | €6,034 | -€283 | -4.5% |
| Tangible fixed assets | 22/27 | €6,317 | €6,034 | -€283 | -4.5% |
| Plant, machinery and equipment | 23 | €1,928 | €3,335 | +€1,407 | +73.0% |
| Furniture and vehicles | 24 | €1,987 | €805 | -€1,182 | -59.5% |
| Other tangible fixed assets | 26 | €2,402 | €1,894 | -€508 | -21.1% |
| Current assets | 29/58 | €241,725 | €544,105 | +€302,380 | +125% |
| Stocks and contracts in progress | 3 | €29,450 | €238,434 | +€208,984 | +710% |
| Stocks | 30/36 | - | €188,434 | +€188,434 | |
| Contracts in progress | 37 | €29,450 | €50,000 | +€20,550 | +69.8% |
| Amounts receivable within one year | 40/41 | €203,267 | €303,887 | +€100,619 | +49.5% |
| Trade receivables | 40 | €85,966 | €297,912 | +€211,946 | +247% |
| Other amounts receivable | 41 | €117,301 | €5,975 | -€111,326 | -94.9% |
| Cash at bank and in hand | 54/58 | €6,549 | €467 | -€6,081 | -92.9% |
| Deferred charges and accrued income | 490/1 | €2,459 | €1,317 | -€1,142 | -46.4% |
| Total equity and liabilities | 10/49 | €248,042 | €550,139 | +€302,097 | +122% |
| Equity | 10/15 | €117,672 | €114,727 | -€2,946 | -2.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €99,072 | €96,127 | -€2,946 | -3.0% |
| Distributable reserves | 133 | €99,072 | €96,127 | -€2,946 | -3.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €130,370 | €435,412 | +€305,042 | +234% |
| Amounts payable after more than one year | 17 | €18,725 | €171,238 | +€152,513 | +814% |
| Financial debts | 170/4 | €18,725 | €171,238 | +€152,513 | +814% |
| Amounts payable within one year | 42/48 | €110,844 | €262,770 | +€151,927 | +137% |
| Current portion of amounts payable after more than one year | 42 | €5,752 | €15,454 | +€9,702 | +169% |
| Financial debts | 43 | €12,500 | €60,000 | +€47,500 | +380% |
| Credit institutions | 430/8 | €12,500 | €60,000 | +€47,500 | +380% |
| Trade debts | 44 | €55,179 | €8,887 | -€46,292 | -83.9% |
| Suppliers | 440/4 | €55,179 | €8,887 | -€46,292 | -83.9% |
| Advances received on contracts in progress | 46 | €498 | €498 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €3,692 | €10,714 | +€7,022 | +190% |
| Taxes | 450/3 | €3,692 | €10,714 | +€7,022 | +190% |
| Other amounts payable | 47/48 | €33,223 | €167,218 | +€133,995 | +403% |
| Accrued charges and deferred income | 492/3 | €801 | €1,404 | +€603 | +75.3% |
| Non-recurring operating income | 76A | - | €16,226 | +€16,226 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,448 | €3,678 | -€1,770 | -32.5% |
| Other operating charges | 640/8 | €2,119 | €751 | -€1,368 | -64.6% |
| Gross operating margin | 9900 | €60,559 | €11,076 | -€49,484 | -81.7% |
| Operating profit (loss) | 9901 | €52,993 | €6,647 | -€46,346 | -87.5% |
| Financial income | 75/76B | €276 | €304 | +€28 | +10.2% |
| Recurring financial income | 75 | €276 | €304 | +€28 | +10.2% |
| Financial charges | 65/66B | €7,629 | €9,020 | +€1,391 | +18.2% |
| Recurring financial charges | 65 | €7,629 | €9,020 | +€1,391 | +18.2% |
| Profit (loss) for the period before taxes | 9903 | €45,640 | -€2,069 | -€47,709 | |
| Income taxes | 67/77 | €10,290 | €877 | -€9,414 | -91.5% |
| Profit (loss) for the period | 9904 | €35,350 | -€2,946 | -€38,295 | |
| Profit (loss) for the period to be appropriated | 9905 | €35,350 | -€2,946 | -€38,295 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.