DMecker: 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.
DMecker
Largest movements
- Receivables within one year -€29,427
down €29,427 (-52.8%), from €55,736 to €26,308
- Profit (loss) carried forward +€294,688
up €294,688 (+183.9%), from €160,265 to €454,953
- Other debts -€200,000
no longer reported in 2025 (was €200,000)
- Debts after one year -€126,857
no longer reported in 2025 (was €126,857)
- Financial income -€340,856
down €340,856 (-53.2%), from €640,856 to €300,000
- Staff costs +€14,228
up €14,228 (+45.7%), from €31,130 to €45,358
- Financial charges +€11,059
up €11,059 (+1184.0%), from €934 to €11,993
- Gross operating margin +€2,493
up €2,493 (+4.8%), from €52,006 to €54,500
- Taxes +€984
new in 2025: €984
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 | €526,419 | €498,009 | -€28,410 | -5.4% |
| Fixed assets | 21/28 | €440,617 | €442,179 | +€1,561 | +0.4% |
| Tangible fixed assets | 22/27 | €617 | €2,179 | +€1,561 | +253.0% |
| Plant, machinery and equipment | 23 | - | €2,126 | +€2,126 | |
| Furniture and vehicles | 24 | €617 | €53 | -€564 | -91.5% |
| Financial fixed assets | 28 | €440,000 | €440,000 | = | 0.0% |
| Current assets | 29/58 | €85,801 | €55,830 | -€29,971 | -34.9% |
| Amounts receivable within one year | 40/41 | €55,736 | €26,308 | -€29,427 | -52.8% |
| Other amounts receivable | 41 | €55,736 | €26,308 | -€29,427 | -52.8% |
| Cash at bank and in hand | 54/58 | €29,874 | €29,522 | -€352 | -1.2% |
| Deferred charges and accrued income | 490/1 | €192 | - | -€192 | |
| Total equity and liabilities | 10/49 | €526,419 | €498,009 | -€28,410 | -5.4% |
| Equity | 10/15 | €163,265 | €457,953 | +€294,688 | +180.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €160,265 | €454,953 | +€294,688 | +183.9% |
| Amounts payable | 17/49 | €363,154 | €40,056 | -€323,098 | -89.0% |
| Amounts payable after more than one year | 17 | €126,857 | - | -€126,857 | |
| Financial debts | 170/4 | €126,857 | - | -€126,857 | |
| Amounts payable within one year | 42/48 | €236,297 | €40,056 | -€196,241 | -83.0% |
| Current portion of amounts payable after more than one year | 42 | €29,994 | €30,857 | +€863 | +2.9% |
| Trade debts | 44 | €0 | €220 | +€220 | |
| Suppliers | 440/4 | €0 | €220 | +€220 | |
| Taxes, remuneration and social security | 45 | €6,303 | €8,979 | +€2,676 | +42.5% |
| Remuneration and social security | 454/9 | €6,303 | €8,979 | +€2,676 | +42.5% |
| Other amounts payable | 47/48 | €200,000 | - | -€200,000 | |
| Remuneration, social security and pensions | 62 | €31,130 | €45,358 | +€14,228 | +45.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €618 | €922 | +€304 | +49.2% |
| Other operating charges | 640/8 | €646 | €555 | -€91 | -14.1% |
| Gross operating margin | 9900 | €52,006 | €54,500 | +€2,493 | +4.8% |
| Operating profit (loss) | 9901 | €19,613 | €7,665 | -€11,947 | -60.9% |
| Financial income | 75/76B | €640,856 | €300,000 | -€340,856 | -53.2% |
| Recurring financial income | 75 | €640,856 | €300,000 | -€340,856 | -53.2% |
| Financial charges | 65/66B | €934 | €11,993 | +€11,059 | +1184.0% |
| Recurring financial charges | 65 | €934 | €11,993 | +€11,059 | +1184.0% |
| Profit (loss) for the period before taxes | 9903 | €659,535 | €295,672 | -€363,863 | -55.2% |
| Income taxes | 67/77 | - | €984 | +€984 | |
| Profit (loss) for the period | 9904 | €659,535 | €294,688 | -€364,847 | -55.3% |
| Profit (loss) for the period to be appropriated | 9905 | €659,535 | €294,688 | -€364,847 | -55.3% |
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.