DMCF: 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.
DMCF
Largest movements
- Receivables within one year -€24,083
down €24,083 (-45.7%), from €52,659 to €28,576
of which Other amounts receivable: -€17,549
- Cash +€10,885
up €10,885 (+180.8%), from €6,019 to €16,905
mainly Receivables within one year (+€24,083) and Net result for the year (+€9,515)
- Tangible fixed assets -€8,418
down €8,418 (-38.1%), from €22,115 to €13,697
- Contributions -€20,000
no longer reported in 2025 (was €20,000)
- Reserves +€4,296
up €4,296 (+10.3%), from €41,561 to €45,857
of which Distributable reserves: +€6,296
- Tax, wage and social debts -€2,125
down €2,125 (-28.7%), from €7,407 to €5,282
- Profit (loss) carried forward -€2,033
no longer reported in 2025 (was €2,033)
- Other debts -€1,179
down €1,179 (-14.0%), from €8,431 to €7,252
- Gross operating margin -€8,712
down €8,712 (-27.2%), from €32,059 to €23,347
- Depreciation +€4,209
up €4,209 (+100.0%), from €4,209 to €8,418
- Taxes -€2,819
down €2,819 (-34.9%), from €8,087 to €5,269
- Financial income -€1,050
down €1,050 (-92.6%), from €1,134 to €84
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 | €80,793 | €59,178 | -€21,615 | -26.8% |
| Fixed assets | 21/28 | €22,115 | €13,697 | -€8,418 | -38.1% |
| Tangible fixed assets | 22/27 | €22,115 | €13,697 | -€8,418 | -38.1% |
| Furniture and vehicles | 24 | €22,115 | €13,697 | -€8,418 | -38.1% |
| Current assets | 29/58 | €58,678 | €45,481 | -€13,197 | -22.5% |
| Amounts receivable within one year | 40/41 | €52,659 | €28,576 | -€24,083 | -45.7% |
| Trade receivables | 40 | €6,534 | - | -€6,534 | |
| Other amounts receivable | 41 | €46,125 | €28,576 | -€17,549 | -38.0% |
| Cash at bank and in hand | 54/58 | €6,019 | €16,905 | +€10,885 | +180.8% |
| Total equity and liabilities | 10/49 | €80,793 | €59,178 | -€21,615 | -26.8% |
| Equity | 10/15 | €63,594 | €45,857 | -€17,737 | -27.9% |
| Contributions | 10/11 | €20,000 | - | -€20,000 | |
| Reserves | 13 | €41,561 | €45,857 | +€4,296 | +10.3% |
| Non-distributable reserves | 130/1 | €2,000 | - | -€2,000 | |
| Reserves not available under the articles | 1311 | €2,000 | - | -€2,000 | |
| Distributable reserves | 133 | €39,561 | €45,857 | +€6,296 | +15.9% |
| Profit (loss) carried forward | 14 | €2,033 | - | -€2,033 | |
| Amounts payable | 17/49 | €17,199 | €13,321 | -€3,879 | -22.6% |
| Amounts payable within one year | 42/48 | €17,199 | €13,321 | -€3,879 | -22.6% |
| Current portion of amounts payable after more than one year | 42 | €596 | - | -€596 | |
| Trade debts | 44 | €765 | €787 | +€22 | +2.9% |
| Suppliers | 440/4 | €765 | €787 | +€22 | +2.9% |
| Taxes, remuneration and social security | 45 | €7,407 | €5,282 | -€2,125 | -28.7% |
| Taxes | 450/3 | €7,407 | €5,282 | -€2,125 | -28.7% |
| Other amounts payable | 47/48 | €8,431 | €7,252 | -€1,179 | -14.0% |
| Non-recurring operating income | 76A | €11,537 | - | -€11,537 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,209 | €8,418 | +€4,209 | +100.0% |
| Other operating charges | 640/8 | - | €148 | +€148 | |
| Gross operating margin | 9900 | €32,059 | €23,347 | -€8,712 | -27.2% |
| Operating profit (loss) | 9901 | €27,850 | €14,781 | -€13,069 | -46.9% |
| Financial income | 75/76B | €1,134 | €84 | -€1,050 | -92.6% |
| Recurring financial income | 75 | €1,134 | €84 | -€1,050 | -92.6% |
| Financial charges | 65/66B | €118 | €80 | -€37 | -31.5% |
| Recurring financial charges | 65 | €118 | €80 | -€37 | -31.5% |
| Profit (loss) for the period before taxes | 9903 | €28,866 | €14,784 | -€14,082 | -48.8% |
| Income taxes | 67/77 | €8,087 | €5,269 | -€2,819 | -34.9% |
| Profit (loss) for the period | 9904 | €20,779 | €9,515 | -€11,263 | -54.2% |
| Profit (loss) for the period to be appropriated | 9905 | €20,779 | €9,515 | -€11,263 | -54.2% |
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 11 October 2026 via checked.be.