DMD CAR: 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.
What changed
DMD CAR
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€739,290
2024 · €655,409+€83,881
Equity
€4.6m
2024 · €4.0m+€555,705
Cash
€157,686
2024 · €125,410+€32,276
Balance sheet total
€7.7m
2024 · €7.7m+€8,073
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Profit (loss) carried forward +€739,290
up €739,290 (+19.5%), from €3.8m to €4.5m
- Debts after one year -€487,865
down €487,865 (-16.6%), from €2.9m to €2.4m
- Reserves -€183,584
down €183,584 (-98.7%), from €186,084 to €2,500
Income statement
- Financial income +€80,075
up €80,075 (+25.0%), from €320,001 to €400,076
- Gross operating margin -€33,120
down €33,120 (-5.9%), from €564,410 to €531,290
- Financial charges -€31,329
down €31,329 (-30.4%), from €102,926 to €71,597
of which Financial charges: -€20,611
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.
Result 2024
€655,409
Gross operating margin
-€33,120
Depreciation
+€22
Other operating charges
-€19
Financial income
+€80,075
Financial charges
+€31,329
Taxes
+€5,594
Result 2025
€739,290
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.
From operations
+€778,145
Investment
+€361
Financing
-€746,230
Cash 2024
€125,410
From operations (derived)
+€778,145
Net result for the year
+€739,290
Depreciation
+€4,711
Receivables within one year
+€19,142
Deferred charges and accrued income
-€11
Trade debts
-€3,245
Tax, wage and social debts
-€38,460
Other debts
+€59,216
Accrued charges and deferred income
-€2,499
Investment (derived)
+€361
Investment in fixed assets (net)
+€361
Financing
-€746,230
Debts after one year
-€487,865
Current portion of long-term debt
-€74,781
Contributions, distributions and other
-€183,584
Cash 2025
€157,686
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,680,731 | €7,688,803 | +€8,073 | +0.1% |
| Fixed assets | 21/28 | €7,444,173 | €7,439,101 | -€5,072 | -0.1% |
| Tangible fixed assets | 22/27 | €28,092 | €23,020 | -€5,072 | -18.1% |
| Plant, machinery and equipment | 23 | €26,363 | €21,756 | -€4,606 | -17.5% |
| Furniture and vehicles | 24 | €1,730 | €1,264 | -€466 | -26.9% |
| Financial fixed assets | 28 | €7,416,081 | €7,416,081 | = | 0.0% |
| Current assets | 29/58 | €236,558 | €249,702 | +€13,145 | +5.6% |
| Amounts receivable within one year | 40/41 | €108,544 | €89,402 | -€19,142 | -17.6% |
| Trade receivables | 40 | €105,138 | €89,379 | -€15,759 | -15.0% |
| Other amounts receivable | 41 | €3,406 | €23 | -€3,383 | -99.3% |
| Cash at bank and in hand | 54/58 | €125,410 | €157,686 | +€32,276 | +25.7% |
| Deferred charges and accrued income | 490/1 | €2,604 | €2,615 | +€11 | +0.4% |
| Total equity and liabilities | 10/49 | €7,680,731 | €7,688,803 | +€8,073 | +0.1% |
| Equity | 10/15 | €4,003,672 | €4,559,378 | +€555,705 | +13.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €186,084 | €2,500 | -€183,584 | -98.7% |
| Distributable reserves | 133 | €186,084 | €2,500 | -€183,584 | -98.7% |
| Profit (loss) carried forward | 14 | €3,792,588 | €4,531,878 | +€739,290 | +19.5% |
| Amounts payable | 17/49 | €3,677,058 | €3,129,426 | -€547,633 | -14.9% |
| Amounts payable after more than one year | 17 | €2,932,712 | €2,444,847 | -€487,865 | -16.6% |
| Financial debts | 170/4 | €2,932,712 | €2,444,847 | -€487,865 | -16.6% |
| Amounts payable within one year | 42/48 | €741,744 | €684,475 | -€57,269 | -7.7% |
| Current portion of amounts payable after more than one year | 42 | €609,758 | €534,977 | -€74,781 | -12.3% |
| Trade debts | 44 | €6,980 | €3,736 | -€3,245 | -46.5% |
| Suppliers | 440/4 | €6,980 | €3,736 | -€3,245 | -46.5% |
| Taxes, remuneration and social security | 45 | €125,006 | €86,546 | -€38,460 | -30.8% |
| Taxes | 450/3 | €122,408 | €83,948 | -€38,460 | -31.4% |
| Remuneration and social security | 454/9 | €2,598 | €2,598 | = | 0.0% |
| Other amounts payable | 47/48 | - | €59,216 | +€59,216 | |
| Accrued charges and deferred income | 492/3 | €2,602 | €103 | -€2,499 | -96.0% |
| Non-recurring operating income | 76A | - | €5,313 | +€5,313 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,734 | €4,711 | -€22 | -0.5% |
| Other operating charges | 640/8 | €1,730 | €1,749 | +€19 | +1.1% |
| Gross operating margin | 9900 | €564,410 | €531,290 | -€33,120 | -5.9% |
| Operating profit (loss) | 9901 | €557,947 | €524,829 | -€33,117 | -5.9% |
| Financial income | 75/76B | €320,001 | €400,076 | +€80,075 | +25.0% |
| Recurring financial income | 75 | €320,001 | €400,076 | +€80,075 | +25.0% |
| Financial charges | 65/66B | €102,926 | €71,597 | -€31,329 | -30.4% |
| Recurring financial charges | 65 | €92,208 | €71,597 | -€20,611 | -22.4% |
| Non-recurring financial charges | 66B | €10,718 | - | -€10,718 | |
| Profit (loss) for the period before taxes | 9903 | €775,022 | €853,308 | +€78,286 | +10.1% |
| Income taxes | 67/77 | €119,613 | €114,018 | -€5,594 | -4.7% |
| Profit (loss) for the period | 9904 | €655,409 | €739,290 | +€83,881 | +12.8% |
| Profit (loss) for the period to be appropriated | 9905 | €655,409 | €739,290 | +€83,881 | +12.8% |
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 12 October 2026 via checked.be.