DME PARTNER: 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.
DME PARTNER
Largest movements
- Current investments +€12,243
up €12,243 (+16.6%), from €73,674 to €85,918
- Cash +€10,169
up €10,169 (+74.3%), from €13,686 to €23,855
mainly Net result for the year (+€21,757) and Other debts (+€12,812)
- Tangible fixed assets -€9,100
down €9,100 (-29.6%), from €30,708 to €21,608
of which Other tangible fixed assets: -€8,755
- Other debts +€12,812
up €12,812 (+67.1%), from €19,089 to €31,901
- Current portion of long-term debt -€2,570
no longer reported in 2025 (was €2,570)
- Depreciation -€16,830
down €16,830 (-60.5%), from €27,829 to €10,999
- Gross operating margin +€10,885
up €10,885 (+32.6%), from €33,354 to €44,239
- Taxes +€7,341
up €7,341 (+291.7%), from €2,517 to €9,859
- Financial charges +€671
up €671 (+58.0%), from €1,157 to €1,829
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 | €217,048 | €229,663 | +€12,616 | +5.8% |
| Fixed assets | 21/28 | €30,708 | €21,608 | -€9,100 | -29.6% |
| Tangible fixed assets | 22/27 | €30,708 | €21,608 | -€9,100 | -29.6% |
| Plant, machinery and equipment | 23 | - | €1,734 | +€1,734 | |
| Furniture and vehicles | 24 | €5,509 | €3,430 | -€2,079 | -37.7% |
| Other tangible fixed assets | 26 | €25,200 | €16,444 | -€8,755 | -34.7% |
| Current assets | 29/58 | €186,340 | €208,056 | +€21,716 | +11.7% |
| Amounts receivable after more than one year | 29 | €68,000 | €68,000 | = | 0.0% |
| Other amounts receivable | 291 | €68,000 | €68,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €28,403 | €28,538 | +€136 | +0.5% |
| Trade receivables | 40 | €26,727 | €28,538 | +€1,811 | +6.8% |
| Other amounts receivable | 41 | €1,675 | - | -€1,675 | |
| Current investments | 50/53 | €73,674 | €85,918 | +€12,243 | +16.6% |
| Cash at bank and in hand | 54/58 | €13,686 | €23,855 | +€10,169 | +74.3% |
| Deferred charges and accrued income | 490/1 | €2,577 | €1,745 | -€832 | -32.3% |
| Total equity and liabilities | 10/49 | €217,048 | €229,663 | +€12,616 | +5.8% |
| Equity | 10/15 | €185,931 | €187,688 | +€1,757 | +0.9% |
| Contributions | 10/11 | €12,405 | €12,405 | = | 0.0% |
| Reserves | 13 | €173,526 | €175,283 | +€1,757 | +1.0% |
| Distributable reserves | 133 | €173,526 | €175,283 | +€1,757 | +1.0% |
| Amounts payable | 17/49 | €31,117 | €41,975 | +€10,858 | +34.9% |
| Amounts payable within one year | 42/48 | €31,117 | €41,975 | +€10,858 | +34.9% |
| Current portion of amounts payable after more than one year | 42 | €2,570 | - | -€2,570 | |
| Trade debts | 44 | €2,072 | €1,763 | -€309 | -14.9% |
| Suppliers | 440/4 | €2,072 | €1,763 | -€309 | -14.9% |
| Taxes, remuneration and social security | 45 | €7,386 | €8,311 | +€925 | +12.5% |
| Taxes | 450/3 | €7,386 | €8,311 | +€925 | +12.5% |
| Other amounts payable | 47/48 | €19,089 | €31,901 | +€12,812 | +67.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,829 | €10,999 | -€16,830 | -60.5% |
| Other operating charges | 640/8 | €579 | €144 | -€435 | -75.1% |
| Gross operating margin | 9900 | €33,354 | €44,239 | +€10,885 | +32.6% |
| Operating profit (loss) | 9901 | €4,947 | €33,096 | +€28,149 | +569.0% |
| Financial income | 75/76B | €447 | €348 | -€99 | -22.1% |
| Recurring financial income | 75 | €447 | €348 | -€99 | -22.1% |
| Financial charges | 65/66B | €1,157 | €1,829 | +€671 | +58.0% |
| Recurring financial charges | 65 | €1,157 | €1,829 | +€671 | +58.0% |
| Profit (loss) for the period before taxes | 9903 | €4,236 | €31,616 | +€27,379 | +646.3% |
| Income taxes | 67/77 | €2,517 | €9,859 | +€7,341 | +291.7% |
| Profit (loss) for the period | 9904 | €1,719 | €21,757 | +€20,038 | +1165.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,719 | €21,757 | +€20,038 | +1165.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.