Skip to content

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.

What changed

DMecker

BE 0750.603.420
NACE 70.200, Business and other management consultancy
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€294,688
2024 · €659,535-€364,847
Equity
€457,953
2024 · €163,265+€294,688
Cash
€29,522
2024 · €29,874-€352
Balance sheet total
€498,009
2024 · €526,419-€28,410

Largest movements

2024 to 2025
Assets
  • Receivables within one year -€29,427

    down €29,427 (-52.8%), from €55,736 to €26,308

Equity and liabilities
  • 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)

Income statement
  • 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

effect on the 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.

Result 2024 €659,535
Gross operating margin +€2,493
Staff costs -€14,228
Depreciation -€304
Other operating charges +€91
Financial income -€340,856
Financial charges -€11,059
Taxes -€984
Result 2025 €294,688

Cash bridge derived

cash 2024 to 2025

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.

From operations +€128,125
Investment -€2,483
Financing -€125,994
Cash 2024 €29,874
Net result for the year +€294,688
Depreciation +€922
Receivables within one year +€29,427
Smaller working-capital items +€412
Tax, wage and social debts +€2,676
Other debts -€200,000
Investment in fixed assets (net) -€2,483
Debts after one year -€126,857
Current portion of long-term debt +€863
Cash 2025 €29,522
Every line side by side 38 lines
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.