DMECON: 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.
DMECON
Largest movements
- Tangible fixed assets +€62,934
up €62,934 (+33.7%), from €186,519 to €249,453
of which Land and buildings: +€41,298
- Receivables within one year +€11,832
up €11,832 (+56.6%), from €20,904 to €32,736
of which Trade receivables: +€11,597
- Cash -€3,837
down €3,837 (-35.2%), from €10,894 to €7,057
mainly Investment in fixed assets (net) (-€80,189) and Receivables within one year (-€11,832)
- Deferred charges and accrued income -€3,607
down €3,607 (-21.2%), from €17,004 to €13,396
- Debts after one year +€34,344
up €34,344 (+41.4%), from €82,988 to €117,332
- Other debts +€15,497
up €15,497 (+15.1%), from €102,455 to €117,952
- Trade debts +€10,312
up €10,312 (+95.4%), from €10,810 to €21,122
- Current portion of long-term debt +€4,593
up €4,593 (+54.8%), from €8,382 to €12,975
- Gross operating margin -€24,605
down €24,605 (-46.4%), from €53,071 to €28,466
- Taxes -€4,514
no longer reported in 2025 (was €4,514)
- Other operating charges -€3,939
down €3,939 (-77.5%), from €5,082 to €1,142
- Depreciation +€3,038
up €3,038 (+21.1%), from €14,418 to €17,456
- Financial charges +€2,349
up €2,349 (+45.7%), from €5,144 to €7,493
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 | €236,121 | €303,242 | +€67,121 | +28.4% |
| Fixed assets | 21/28 | €187,319 | €250,052 | +€62,734 | +33.5% |
| Intangible fixed assets | 21 | €799 | €599 | -€200 | -25.0% |
| Tangible fixed assets | 22/27 | €186,519 | €249,453 | +€62,934 | +33.7% |
| Land and buildings | 22 | €140,650 | €181,948 | +€41,298 | +29.4% |
| Plant, machinery and equipment | 23 | €9,910 | €11,431 | +€1,521 | +15.3% |
| Furniture and vehicles | 24 | €23,147 | €32,749 | +€9,602 | +41.5% |
| Other tangible fixed assets | 26 | €12,813 | €23,325 | +€10,512 | +82.0% |
| Current assets | 29/58 | €48,802 | €53,190 | +€4,388 | +9.0% |
| Amounts receivable within one year | 40/41 | €20,904 | €32,736 | +€11,832 | +56.6% |
| Trade receivables | 40 | €18,827 | €30,424 | +€11,597 | +61.6% |
| Other amounts receivable | 41 | €2,077 | €2,312 | +€236 | +11.3% |
| Cash at bank and in hand | 54/58 | €10,894 | €7,057 | -€3,837 | -35.2% |
| Deferred charges and accrued income | 490/1 | €17,004 | €13,396 | -€3,607 | -21.2% |
| Total equity and liabilities | 10/49 | €236,121 | €303,242 | +€67,121 | +28.4% |
| Equity | 10/15 | €26,972 | €29,347 | +€2,374 | +8.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €23,972 | €26,347 | +€2,374 | +9.9% |
| Distributable reserves | 133 | €23,972 | €26,347 | +€2,374 | +9.9% |
| Amounts payable | 17/49 | €209,149 | €273,895 | +€64,747 | +31.0% |
| Amounts payable after more than one year | 17 | €82,988 | €117,332 | +€34,344 | +41.4% |
| Financial debts | 170/4 | €82,988 | €117,332 | +€34,344 | +41.4% |
| Amounts payable within one year | 42/48 | €126,161 | €156,563 | +€30,402 | +24.1% |
| Current portion of amounts payable after more than one year | 42 | €8,382 | €12,975 | +€4,593 | +54.8% |
| Trade debts | 44 | €10,810 | €21,122 | +€10,312 | +95.4% |
| Suppliers | 440/4 | €10,810 | €21,122 | +€10,312 | +95.4% |
| Taxes, remuneration and social security | 45 | €4,514 | €4,514 | = | 0.0% |
| Taxes | 450/3 | €4,514 | €4,514 | = | 0.0% |
| Other amounts payable | 47/48 | €102,455 | €117,952 | +€15,497 | +15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,418 | €17,456 | +€3,038 | +21.1% |
| Other operating charges | 640/8 | €5,082 | €1,142 | -€3,939 | -77.5% |
| Gross operating margin | 9900 | €53,071 | €28,466 | -€24,605 | -46.4% |
| Operating profit (loss) | 9901 | €33,572 | €9,868 | -€23,704 | -70.6% |
| Financial income | 75/76B | €58 | - | -€58 | |
| Recurring financial income | 75 | €58 | - | -€58 | |
| Financial charges | 65/66B | €5,144 | €7,493 | +€2,349 | +45.7% |
| Recurring financial charges | 65 | €5,144 | €7,493 | +€2,349 | +45.7% |
| Profit (loss) for the period before taxes | 9903 | €28,486 | €2,374 | -€26,111 | -91.7% |
| Income taxes | 67/77 | €4,514 | - | -€4,514 | |
| Profit (loss) for the period | 9904 | €23,972 | €2,374 | -€21,598 | -90.1% |
| Profit (loss) for the period to be appropriated | 9905 | €23,972 | €2,374 | -€21,598 | -90.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.