DMD AUTO: 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.
DMD AUTO
Largest movements
- Tangible fixed assets +€253,247
up €253,247 (+70.9%), from €357,282 to €610,529
of which Land and buildings: +€273,952
- Receivables within one year -€249,231
down €249,231 (-71.8%), from €347,285 to €98,055
of which Trade receivables: -€247,629
- Stocks and contracts +€102,729
up €102,729 (+77.6%), from €132,307 to €235,036
- Cash -€49,522
down €49,522 (-89.7%), from €55,206 to €5,685
mainly Investment in fixed assets (net) (-€317,142) and Trade debts (-€155,087)
- Trade debts -€155,087
down €155,087 (-58.0%), from €267,410 to €112,323
- Debts after one year +€121,870
up €121,870 (+80.6%), from €151,191 to €273,061
- Reserves +€52,700
up €52,700 (+12.7%), from €414,545 to €467,245
of which Distributable reserves: +€52,700
- Other debts +€29,462
up €29,462 (+709%), from €4,153 to €33,615
- Depreciation +€23,367
up €23,367 (+57.7%), from €40,529 to €63,895
- Gross operating margin +€10,725
up €10,725 (+7.8%), from €137,710 to €148,435
- Taxes -€3,866
down €3,866 (-17.6%), from €22,025 to €18,160
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 | €892,535 | €949,758 | +€57,223 | +6.4% |
| Fixed assets | 21/28 | €357,736 | €610,983 | +€253,247 | +70.8% |
| Tangible fixed assets | 22/27 | €357,282 | €610,529 | +€253,247 | +70.9% |
| Land and buildings | 22 | €316,583 | €590,535 | +€273,952 | +86.5% |
| Plant, machinery and equipment | 23 | €22,303 | €13,140 | -€9,163 | -41.1% |
| Furniture and vehicles | 24 | €15,743 | €4,572 | -€11,171 | -71.0% |
| Other tangible fixed assets | 26 | €2,652 | €2,282 | -€371 | -14.0% |
| Financial fixed assets | 28 | €454 | €454 | = | 0.0% |
| Current assets | 29/58 | €534,799 | €338,775 | -€196,024 | -36.7% |
| Stocks and contracts in progress | 3 | €132,307 | €235,036 | +€102,729 | +77.6% |
| Stocks | 30/36 | €132,307 | €235,036 | +€102,729 | +77.6% |
| Amounts receivable within one year | 40/41 | €347,285 | €98,055 | -€249,231 | -71.8% |
| Trade receivables | 40 | €325,967 | €78,338 | -€247,629 | -76.0% |
| Other amounts receivable | 41 | €21,318 | €19,717 | -€1,602 | -7.5% |
| Cash at bank and in hand | 54/58 | €55,206 | €5,685 | -€49,522 | -89.7% |
| Total equity and liabilities | 10/49 | €892,535 | €949,758 | +€57,223 | +6.4% |
| Equity | 10/15 | €433,145 | €485,845 | +€52,700 | +12.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €414,545 | €467,245 | +€52,700 | +12.7% |
| Tax-exempt reserves | 132 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €409,545 | €462,245 | +€52,700 | +12.9% |
| Amounts payable | 17/49 | €459,390 | €463,914 | +€4,524 | +1.0% |
| Amounts payable after more than one year | 17 | €151,191 | €273,061 | +€121,870 | +80.6% |
| Financial debts | 170/4 | €151,191 | €273,061 | +€121,870 | +80.6% |
| Amounts payable within one year | 42/48 | €308,199 | €190,853 | -€117,347 | -38.1% |
| Current portion of amounts payable after more than one year | 42 | €18,192 | €27,094 | +€8,902 | +48.9% |
| Trade debts | 44 | €267,410 | €112,323 | -€155,087 | -58.0% |
| Suppliers | 440/4 | €267,410 | €112,323 | -€155,087 | -58.0% |
| Taxes, remuneration and social security | 45 | €18,445 | €17,820 | -€625 | -3.4% |
| Taxes | 450/3 | €18,445 | €17,820 | -€625 | -3.4% |
| Other amounts payable | 47/48 | €4,153 | €33,615 | +€29,462 | +709% |
| Remuneration, social security and pensions | 62 | €616 | €1,191 | +€575 | +93.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,529 | €63,895 | +€23,367 | +57.7% |
| Other operating charges | 640/8 | €8,484 | €9,587 | +€1,103 | +13.0% |
| Gross operating margin | 9900 | €137,710 | €148,435 | +€10,725 | +7.8% |
| Operating profit (loss) | 9901 | €88,082 | €73,762 | -€14,319 | -16.3% |
| Financial charges | 65/66B | €2,381 | €2,903 | +€522 | +21.9% |
| Recurring financial charges | 65 | €2,381 | €2,903 | +€522 | +21.9% |
| Profit (loss) for the period before taxes | 9903 | €85,701 | €70,859 | -€14,841 | -17.3% |
| Income taxes | 67/77 | €22,025 | €18,160 | -€3,866 | -17.6% |
| Profit (loss) for the period | 9904 | €63,675 | €52,700 | -€10,976 | -17.2% |
| Profit (loss) for the period to be appropriated | 9905 | €63,675 | €52,700 | -€10,976 | -17.2% |
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 14 October 2026 via checked.be.