DMCM: 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.
DMCM
Largest movements
- Tangible fixed assets +€772
new in 2025: €772
- Cash +€668
new in 2025: €668
mainly Other debts (+€2,971) and Tax, wage and social debts (+€180)
- Receivables within one year +€33
new in 2025: €33
- Other debts +€2,971
up €2,971 (+233.2%), from €1,274 to €4,245
- Profit (loss) carried forward -€955
down €955 (-9.5%), from -€10,058 to -€11,012
- Trade debts -€724
no longer reported in 2025 (was €724)
- Tax, wage and social debts +€180
new in 2025: €180
- Purchases and services -€1,274
no longer reported in 2025 (was €1,274)
- Gross operating margin +€956
up €956 (+75.0%), from -€1,274 to -€318
- Other operating charges +€304
new in 2025: €304
- Taxes +€180
new in 2025: €180
- Depreciation +€153
new in 2025: €153
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 | - | €1,472 | +€1,472 | |
| Fixed assets | 21/28 | - | €772 | +€772 | |
| Tangible fixed assets | 22/27 | - | €772 | +€772 | |
| Furniture and vehicles | 24 | - | €772 | +€772 | |
| Current assets | 29/58 | - | €701 | +€701 | |
| Amounts receivable within one year | 40/41 | - | €33 | +€33 | |
| Other amounts receivable | 41 | - | €33 | +€33 | |
| Cash at bank and in hand | 54/58 | - | €668 | +€668 | |
| Total equity and liabilities | 10/49 | €0 | €1,472 | +€1,472 | |
| Equity | 10/15 | -€1,998 | -€2,952 | -€955 | -47.8% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,058 | -€11,012 | -€955 | -9.5% |
| Amounts payable | 17/49 | €1,998 | €4,425 | +€2,427 | +121.5% |
| Amounts payable within one year | 42/48 | €1,998 | €4,425 | +€2,427 | +121.5% |
| Trade debts | 44 | €724 | - | -€724 | |
| Suppliers | 440/4 | €724 | - | -€724 | |
| Taxes, remuneration and social security | 45 | - | €180 | +€180 | |
| Taxes | 450/3 | - | €180 | +€180 | |
| Other amounts payable | 47/48 | €1,274 | €4,245 | +€2,971 | +233.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,274 | - | -€1,274 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €153 | +€153 | |
| Other operating charges | 640/8 | - | €304 | +€304 | |
| Gross operating margin | 9900 | -€1,274 | -€318 | +€956 | +75.0% |
| Operating profit (loss) | 9901 | -€1,274 | -€775 | +€499 | +39.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,274 | -€775 | +€499 | +39.2% |
| Income taxes | 67/77 | - | €180 | +€180 | |
| Profit (loss) for the period | 9904 | -€1,274 | -€955 | +€319 | +25.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,274 | -€955 | +€319 | +25.0% |
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 8 October 2026 via checked.be.