DMG Management & Consulting: 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.
DMG Management & Consulting
Largest movements
- Receivables within one year -€6,241
down €6,241 (-61.0%), from €10,239 to €3,998
of which Trade receivables: -€6,241
- Cash -€3,483
down €3,483 (-99.7%), from €3,495 to €12
mainly Debts after one year (-€21,743) and Net result for the year (-€21,313)
- Tangible fixed assets +€3,010
up €3,010 (+72.3%), from €4,164 to €7,174
of which Other tangible fixed assets: +€5,350
- Other debts +€44,957
up €44,957 (+163%), from €27,599 to €72,556
- Debts after one year -€21,743
down €21,743 (-6.8%), from €317,806 to €296,063
- Profit (loss) carried forward -€21,313
down €21,313 (-4.2%), from -€512,481 to -€533,794
- Trade debts -€9,337
down €9,337 (-82.1%), from €11,377 to €2,040
- Tax, wage and social debts +€708
up €708 (+21.9%), from €3,242 to €3,950
- Gross operating margin -€30,796
down €30,796, from €12,838 to -€17,958
- Financial charges -€1,451
down €1,451 (-74.6%), from €1,946 to €495
- Depreciation +€1,019
up €1,019 (+77.2%), from €1,321 to €2,340
- Staff costs +€475
up €475, from -€475 to €0
- Other operating charges -€267
down €267 (-34.0%), from €787 to €520
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.
Derived cash bridge
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 | €17,912 | €11,184 | -€6,728 | -37.6% |
| Fixed assets | 21/28 | €4,164 | €7,174 | +€3,010 | +72.3% |
| Tangible fixed assets | 22/27 | €4,164 | €7,174 | +€3,010 | +72.3% |
| Furniture and vehicles | 24 | €4,164 | €1,824 | -€2,340 | -56.2% |
| Other tangible fixed assets | 26 | - | €5,350 | +€5,350 | |
| Current assets | 29/58 | €13,748 | €4,010 | -€9,738 | -70.8% |
| Amounts receivable within one year | 40/41 | €10,239 | €3,998 | -€6,241 | -61.0% |
| Trade receivables | 40 | €10,239 | €3,998 | -€6,241 | -61.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €3,495 | €12 | -€3,483 | -99.7% |
| Deferred charges and accrued income | 490/1 | €14 | €0 | -€14 | -100% |
| Total equity and liabilities | 10/49 | €17,912 | €11,184 | -€6,728 | -37.6% |
| Equity | 10/15 | -€342,113 | -€363,426 | -€21,313 | -6.2% |
| Contributions | 10/11 | €169,750 | €169,750 | = | 0.0% |
| Reserves | 13 | €618 | €618 | = | 0.0% |
| Distributable reserves | 133 | €618 | €618 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€512,481 | -€533,794 | -€21,313 | -4.2% |
| Amounts payable | 17/49 | €360,025 | €374,610 | +€14,585 | +4.1% |
| Amounts payable after more than one year | 17 | €317,806 | €296,063 | -€21,743 | -6.8% |
| Financial debts | 170/4 | €317,806 | €296,063 | -€21,743 | -6.8% |
| Amounts payable within one year | 42/48 | €42,219 | €78,547 | +€36,328 | +86.0% |
| Financial debts | 43 | €1 | €0 | -€1 | -100% |
| Credit institutions | 430/8 | €1 | €0 | -€1 | -100% |
| Trade debts | 44 | €11,377 | €2,040 | -€9,337 | -82.1% |
| Suppliers | 440/4 | €11,377 | €2,040 | -€9,337 | -82.1% |
| Taxes, remuneration and social security | 45 | €3,242 | €3,950 | +€708 | +21.9% |
| Taxes | 450/3 | €3,242 | €3,950 | +€708 | +21.9% |
| Other amounts payable | 47/48 | €27,599 | €72,556 | +€44,957 | +163% |
| Remuneration, social security and pensions | 62 | -€475 | €0 | +€475 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,321 | €2,340 | +€1,019 | +77.2% |
| Other operating charges | 640/8 | €787 | €520 | -€267 | -34.0% |
| Non-recurring operating charges | 66A | €51,976 | €0 | -€51,976 | -100% |
| Gross operating margin | 9900 | €12,838 | -€17,958 | -€30,796 | |
| Operating profit (loss) | 9901 | -€40,771 | -€20,818 | +€19,953 | +48.9% |
| Financial income | 75/76B | €1 | €0 | -€1 | -98.6% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -98.6% |
| Financial charges | 65/66B | €1,946 | €495 | -€1,451 | -74.6% |
| Recurring financial charges | 65 | €1,946 | €495 | -€1,451 | -74.6% |
| Profit (loss) for the period before taxes | 9903 | -€42,716 | -€21,313 | +€21,403 | +50.1% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€42,716 | -€21,313 | +€21,403 | +50.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,716 | -€21,313 | +€21,403 | +50.1% |
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 26 October 2026 via checked.be.