DMDC: 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.
DMDC
Largest movements
- Tangible fixed assets -€5,380
down €5,380 (-41.1%), from €13,104 to €7,724
- Receivables within one year -€5,055
down €5,055 (-20.3%), from €24,872 to €19,817
of which Trade receivables: -€6,075
- Cash +€2,872
up €2,872 (+130.6%), from €2,199 to €5,071
mainly Other debts (+€12,746) and Depreciation (+€5,380)
- Deferred charges and accrued income +€841
up €841 (+39.3%), from €2,140 to €2,981
- Profit (loss) carried forward -€14,365
down €14,365 (-20.6%), from -€69,687 to -€84,052
- Other debts +€12,746
up €12,746 (+21.3%), from €59,721 to €72,467
- Debts after one year -€5,645
down €5,645 (-66.4%), from €8,499 to €2,854
- Trade debts +€564
up €564 (+46.3%), from €1,219 to €1,783
- Gross operating margin +€23,707
up €23,707 (+100.0%), from -€23,714 to -€7
- Other operating charges +€5,439
up €5,439 (+518.4%), from €1,049 to €6,488
- Financial charges -€973
down €973 (-29.0%), from €3,357 to €2,383
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 | €42,616 | €35,894 | -€6,722 | -15.8% |
| Fixed assets | 21/28 | €13,404 | €8,024 | -€5,380 | -40.1% |
| Tangible fixed assets | 22/27 | €13,104 | €7,724 | -€5,380 | -41.1% |
| Furniture and vehicles | 24 | €13,104 | €7,724 | -€5,380 | -41.1% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €29,212 | €27,870 | -€1,342 | -4.6% |
| Amounts receivable within one year | 40/41 | €24,872 | €19,817 | -€5,055 | -20.3% |
| Trade receivables | 40 | €23,155 | €17,080 | -€6,075 | -26.2% |
| Other amounts receivable | 41 | €1,717 | €2,738 | +€1,020 | +59.4% |
| Cash at bank and in hand | 54/58 | €2,199 | €5,071 | +€2,872 | +130.6% |
| Deferred charges and accrued income | 490/1 | €2,140 | €2,981 | +€841 | +39.3% |
| Total equity and liabilities | 10/49 | €42,616 | €35,894 | -€6,722 | -15.8% |
| Equity | 10/15 | -€32,672 | -€47,036 | -€14,365 | -44.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €30,816 | €30,816 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €30,816 | €30,816 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,687 | -€84,052 | -€14,365 | -20.6% |
| Amounts payable | 17/49 | €75,287 | €82,930 | +€7,643 | +10.2% |
| Amounts payable after more than one year | 17 | €8,499 | €2,854 | -€5,645 | -66.4% |
| Financial debts | 170/4 | €8,499 | €2,854 | -€5,645 | -66.4% |
| Amounts payable within one year | 42/48 | €66,788 | €80,076 | +€13,288 | +19.9% |
| Current portion of amounts payable after more than one year | 42 | €5,563 | €5,645 | +€82 | +1.5% |
| Trade debts | 44 | €1,219 | €1,783 | +€564 | +46.3% |
| Suppliers | 440/4 | €1,219 | €1,783 | +€564 | +46.3% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €285 | €181 | -€104 | -36.5% |
| Taxes | 450/3 | €285 | €181 | -€104 | -36.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €59,721 | €72,467 | +€12,746 | +21.3% |
| Non-recurring operating income | 76A | €3,749 | €0 | -€3,749 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,380 | €5,380 | = | 0.0% |
| Other operating charges | 640/8 | €1,049 | €6,488 | +€5,439 | +518.4% |
| Non-recurring operating charges | 66A | €430 | €0 | -€430 | -100.0% |
| Gross operating margin | 9900 | -€23,714 | -€7 | +€23,707 | +100.0% |
| Operating profit (loss) | 9901 | -€30,573 | -€11,875 | +€18,698 | +61.2% |
| Financial income | 75/76B | €9 | €75 | +€66 | +765.8% |
| Recurring financial income | 75 | €9 | €75 | +€66 | +765.8% |
| Financial charges | 65/66B | €3,357 | €2,383 | -€973 | -29.0% |
| Recurring financial charges | 65 | €3,357 | €2,383 | -€973 | -29.0% |
| Profit (loss) for the period before taxes | 9903 | -€33,921 | -€14,184 | +€19,738 | +58.2% |
| Income taxes | 67/77 | €190 | €181 | -€9 | -4.7% |
| Profit (loss) for the period | 9904 | -€34,111 | -€14,365 | +€19,746 | +57.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,111 | -€14,365 | +€19,746 | +57.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.