DMDD: 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.
DMDD
Largest movements
- Receivables within one year +€8,786
up €8,786 (+322.2%), from €2,727 to €11,513
of which Other amounts receivable: +€6,052
- Tangible fixed assets -€3,217
no longer reported in 2025 (was €3,217)
- Cash -€969
down €969 (-75.1%), from €1,290 to €321
- Advances received +€5,523
new in 2025: €5,523
- Profit (loss) carried forward -€3,293
down €3,293 (-81.4%), from €4,046 to €753
- Trade debts +€3,273
up €3,273 (+3743.6%), from €87 to €3,360
- Tax, wage and social debts -€902
down €902 (-82.0%), from €1,100 to €198
of which Remuneration and social security: -€1,100
- Gross operating margin -€6,566
down €6,566, from €2,635 to -€3,931
- Depreciation -€3,217
no longer reported in 2025 (was €3,217)
- Taxes -€1,270
no longer reported in 2025 (was €1,270)
- Financial income +€141
new in 2025: €141
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,233 | €11,834 | +€4,601 | +63.6% |
| Fixed assets | 21/28 | €3,217 | - | -€3,217 | |
| Tangible fixed assets | 22/27 | €3,217 | - | -€3,217 | |
| Furniture and vehicles | 24 | €3,217 | - | -€3,217 | |
| Current assets | 29/58 | €4,017 | €11,834 | +€7,817 | +194.6% |
| Amounts receivable within one year | 40/41 | €2,727 | €11,513 | +€8,786 | +322.2% |
| Trade receivables | 40 | - | €2,735 | +€2,735 | |
| Other amounts receivable | 41 | €2,727 | €8,779 | +€6,052 | +221.9% |
| Cash at bank and in hand | 54/58 | €1,290 | €321 | -€969 | -75.1% |
| Total equity and liabilities | 10/49 | €7,233 | €11,834 | +€4,601 | +63.6% |
| Equity | 10/15 | €6,046 | €2,753 | -€3,293 | -54.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,046 | €753 | -€3,293 | -81.4% |
| Amounts payable | 17/49 | €1,187 | €9,081 | +€7,894 | +664.8% |
| Amounts payable within one year | 42/48 | €1,187 | €9,081 | +€7,894 | +664.8% |
| Trade debts | 44 | €87 | €3,360 | +€3,273 | +3743.6% |
| Suppliers | 440/4 | €87 | €3,360 | +€3,273 | +3743.6% |
| Advances received on contracts in progress | 46 | - | €5,523 | +€5,523 | |
| Taxes, remuneration and social security | 45 | €1,100 | €198 | -€902 | -82.0% |
| Taxes | 450/3 | - | €198 | +€198 | |
| Remuneration and social security | 454/9 | €1,100 | - | -€1,100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,217 | - | -€3,217 | |
| Other operating charges | 640/8 | €322 | €326 | +€4 | +1.3% |
| Gross operating margin | 9900 | €2,635 | -€3,931 | -€6,566 | |
| Operating profit (loss) | 9901 | -€904 | -€4,258 | -€3,354 | -370.9% |
| Financial income | 75/76B | - | €141 | +€141 | |
| Recurring financial income | 75 | - | €141 | +€141 | |
| Financial charges | 65/66B | €69 | €75 | +€6 | +8.7% |
| Recurring financial charges | 65 | €69 | €75 | +€6 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | -€973 | -€4,192 | -€3,219 | -330.8% |
| Income taxes | 67/77 | €1,270 | - | -€1,270 | |
| Profit (loss) for the period | 9904 | -€2,243 | -€4,192 | -€1,949 | -86.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,243 | -€4,192 | -€1,949 | -86.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.