DMCH: 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.
DMCH
Largest movements
- Receivables within one year -€64,381
down €64,381 (-23.6%), from €273,156 to €208,774
of which Trade receivables: -€34,200
- Cash -€38,863
down €38,863 (-84.5%), from €46,010 to €7,147
mainly Contributions, distributions and other (-€150,000) and Tax, wage and social debts (-€36,098)
- Tangible fixed assets +€17,234
up €17,234 (+45.4%), from €37,990 to €55,224
of which Other tangible fixed assets: +€16,366
- Deferred charges and accrued income +€6,080
up €6,080 (+73.4%), from €8,282 to €14,362
- Reserves -€149,082
down €149,082 (-45.6%), from €326,779 to €177,697
- Other debts +€117,955
up €117,955 (+102%), from €115,361 to €233,316
- Tax, wage and social debts -€36,098
down €36,098 (-97.1%), from €37,160 to €1,062
of which Taxes: -€26,220
- Debts after one year -€7,333
down €7,333 (-16.1%), from €45,673 to €38,340
- Trade debts -€5,657
down €5,657 (-36.7%), from €15,417 to €9,760
- Gross operating margin -€69,120
down €69,120 (-78.5%), from €88,054 to €18,934
- Taxes -€16,503
down €16,503 (-99.4%), from €16,605 to €102
- Depreciation +€6,125
up €6,125 (+49.3%), from €12,429 to €18,554
- Other operating charges +€1,640
up €1,640 (+152%), from €1,076 to €2,715
- Financial charges +€1,225
up €1,225 (+124%), from €987 to €2,212
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 | €550,438 | €470,507 | -€79,930 | -14.5% |
| Fixed assets | 21/28 | €37,990 | €55,224 | +€17,234 | +45.4% |
| Tangible fixed assets | 22/27 | €37,990 | €55,224 | +€17,234 | +45.4% |
| Furniture and vehicles | 24 | €16,186 | €17,055 | +€869 | +5.4% |
| Other tangible fixed assets | 26 | €21,804 | €38,169 | +€16,366 | +75.1% |
| Current assets | 29/58 | €512,448 | €415,283 | -€97,164 | -19.0% |
| Amounts receivable after more than one year | 29 | €185,000 | €185,000 | = | 0.0% |
| Other amounts receivable | 291 | €185,000 | €185,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €273,156 | €208,774 | -€64,381 | -23.6% |
| Trade receivables | 40 | €218,600 | €184,400 | -€34,200 | -15.6% |
| Other amounts receivable | 41 | €54,556 | €24,374 | -€30,181 | -55.3% |
| Cash at bank and in hand | 54/58 | €46,010 | €7,147 | -€38,863 | -84.5% |
| Deferred charges and accrued income | 490/1 | €8,282 | €14,362 | +€6,080 | +73.4% |
| Total equity and liabilities | 10/49 | €550,438 | €470,507 | -€79,930 | -14.5% |
| Equity | 10/15 | €329,779 | €180,697 | -€149,082 | -45.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €326,779 | €177,697 | -€149,082 | -45.6% |
| Distributable reserves | 133 | €326,779 | €177,697 | -€149,082 | -45.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €220,658 | €289,811 | +€69,152 | +31.3% |
| Amounts payable after more than one year | 17 | €45,673 | €38,340 | -€7,333 | -16.1% |
| Financial debts | 170/4 | €45,673 | €38,340 | -€7,333 | -16.1% |
| Amounts payable within one year | 42/48 | €174,986 | €251,471 | +€76,485 | +43.7% |
| Current portion of amounts payable after more than one year | 42 | €7,048 | €7,333 | +€285 | +4.0% |
| Trade debts | 44 | €15,417 | €9,760 | -€5,657 | -36.7% |
| Suppliers | 440/4 | €15,417 | €9,760 | -€5,657 | -36.7% |
| Taxes, remuneration and social security | 45 | €37,160 | €1,062 | -€36,098 | -97.1% |
| Taxes | 450/3 | €27,282 | €1,062 | -€26,220 | -96.1% |
| Remuneration and social security | 454/9 | €9,878 | €0 | -€9,878 | -100% |
| Other amounts payable | 47/48 | €115,361 | €233,316 | +€117,955 | +102% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,429 | €18,554 | +€6,125 | +49.3% |
| Other operating charges | 640/8 | €1,076 | €2,715 | +€1,640 | +152% |
| Non-recurring operating charges | 66A | €2,086 | €0 | -€2,086 | -100% |
| Gross operating margin | 9900 | €88,054 | €18,934 | -€69,120 | -78.5% |
| Operating profit (loss) | 9901 | €72,463 | -€2,336 | -€74,799 | |
| Financial income | 75/76B | €4,995 | €5,568 | +€573 | +11.5% |
| Recurring financial income | 75 | €4,995 | €5,568 | +€573 | +11.5% |
| Financial charges | 65/66B | €987 | €2,212 | +€1,225 | +124% |
| Recurring financial charges | 65 | €987 | €2,212 | +€1,225 | +124% |
| Profit (loss) for the period before taxes | 9903 | €76,471 | €1,019 | -€75,451 | -98.7% |
| Income taxes | 67/77 | €16,605 | €102 | -€16,503 | -99.4% |
| Profit (loss) for the period | 9904 | €59,866 | €918 | -€58,948 | -98.5% |
| Profit (loss) for the period to be appropriated | 9905 | €59,866 | €918 | -€58,948 | -98.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.