DMD COPY: 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.
DMD COPY
Largest movements
- Cash +€5,173
up €5,173 (+253.1%), from €2,044 to €7,217
mainly Net result for the year (+€7,381) and Depreciation (+€2,084)
- Receivables within one year +€2,184
up €2,184 (+9.8%), from €22,206 to €24,390
of which Other amounts receivable: +€6,145
- Deferred charges and accrued income +€820
new in 2024: €820
- Stocks and contracts -€474
down €474 (-12.4%), from €3,824 to €3,350
- Profit (loss) carried forward +€7,381
up €7,381, from -€2,940 to €4,441
- Trade debts -€1,488
down €1,488 (-19.1%), from €7,808 to €6,320
- Tax, wage and social debts +€1,486
up €1,486 (+13.1%), from €11,359 to €12,845
- Gross operating margin +€20,938
up €20,938 (+5153.7%), from €406 to €21,344
- Taxes +€7,321
up €7,321 (+5298.4%), from €138 to €7,460
- Financial charges -€2,082
down €2,082 (-47.5%), from €4,385 to €2,303
- Other operating charges +€1,799
up €1,799 (+160.9%), from €1,118 to €2,917
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.
Cash bridge derived
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 | €35,250 | €42,734 | +€7,484 | +21.2% |
| Fixed assets | 21/28 | €6,976 | €6,957 | -€19 | -0.3% |
| Tangible fixed assets | 22/27 | €6,976 | €6,957 | -€19 | -0.3% |
| Land and buildings | 22 | €2,021 | €1,708 | -€313 | -15.5% |
| Furniture and vehicles | 24 | €1,593 | €2,559 | +€966 | +60.6% |
| Other tangible fixed assets | 26 | €3,363 | €2,690 | -€673 | -20.0% |
| Current assets | 29/58 | €28,274 | €35,777 | +€7,503 | +26.5% |
| Stocks and contracts in progress | 3 | €3,824 | €3,350 | -€474 | -12.4% |
| Stocks | 30/36 | €3,824 | €3,350 | -€474 | -12.4% |
| Amounts receivable within one year | 40/41 | €22,206 | €24,390 | +€2,184 | +9.8% |
| Trade receivables | 40 | €11,953 | €7,992 | -€3,961 | -33.1% |
| Other amounts receivable | 41 | €10,253 | €16,398 | +€6,145 | +59.9% |
| Current investments | 50/53 | €200 | €0 | -€200 | -100.0% |
| Cash at bank and in hand | 54/58 | €2,044 | €7,217 | +€5,173 | +253.1% |
| Deferred charges and accrued income | 490/1 | - | €820 | +€820 | |
| Total equity and liabilities | 10/49 | €35,250 | €42,734 | +€7,484 | +21.2% |
| Equity | 10/15 | €15,120 | €22,501 | +€7,381 | +48.8% |
| Contributions | 10/11 | €16,200 | €16,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Other | 1319 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€2,940 | €4,441 | +€7,381 | |
| Amounts payable | 17/49 | €20,130 | €20,233 | +€103 | +0.5% |
| Amounts payable within one year | 42/48 | €20,130 | €20,233 | +€103 | +0.5% |
| Financial debts | 43 | €963 | €1,067 | +€105 | +10.9% |
| Credit institutions | 430/8 | €963 | €1,067 | +€105 | +10.9% |
| Trade debts | 44 | €7,808 | €6,320 | -€1,488 | -19.1% |
| Suppliers | 440/4 | €7,808 | €6,320 | -€1,488 | -19.1% |
| Taxes, remuneration and social security | 45 | €11,359 | €12,845 | +€1,486 | +13.1% |
| Taxes | 450/3 | €11,359 | €12,845 | +€1,486 | +13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,232 | €2,084 | -€148 | -6.6% |
| Other operating charges | 640/8 | €1,118 | €2,917 | +€1,799 | +160.9% |
| Non-recurring operating charges | 66A | €3,969 | €0 | -€3,969 | -100.0% |
| Gross operating margin | 9900 | €406 | €21,344 | +€20,938 | +5153.7% |
| Operating profit (loss) | 9901 | -€6,913 | €16,344 | +€23,257 | |
| Financial income | 75/76B | €644 | €800 | +€156 | +24.3% |
| Recurring financial income | 75 | €644 | €800 | +€156 | +24.3% |
| Financial charges | 65/66B | €4,385 | €2,303 | -€2,082 | -47.5% |
| Recurring financial charges | 65 | €4,385 | €2,303 | -€2,082 | -47.5% |
| Profit (loss) for the period before taxes | 9903 | -€10,654 | €14,841 | +€25,495 | |
| Income taxes | 67/77 | €138 | €7,460 | +€7,321 | +5298.4% |
| Profit (loss) for the period | 9904 | -€10,792 | €7,381 | +€18,173 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,792 | €7,381 | +€18,173 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.