DMH-Consult: 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.
DMH-Consult
Largest movements
- Tangible fixed assets +€29,676
up €29,676 (+17.5%), from €169,240 to €198,917
- Cash -€25,892
down €25,892 (-39.5%), from €65,538 to €39,646
mainly Debts after one year (-€45,214) and Investment in fixed assets (net) (-€42,915)
- Receivables within one year +€18,783
up €18,783 (+494%), from €3,806 to €22,589
of which Trade receivables: +€9,581
- Reserves +€62,825
up €62,825 (+49.3%), from €127,321 to €190,146
- Debts after one year -€45,214
down €45,214 (-15.6%), from €289,706 to €244,492
of which Financial debts: -€42,548
- Trade debts +€9,039
up €9,039 (+277%), from €3,265 to €12,304
- Tax, wage and social debts -€5,897
down €5,897 (-32.7%), from €18,017 to €12,120
- Financial income +€30,000
new in 2025: €30,000
- Gross operating margin +€21,498
up €21,498 (+48.8%), from €44,020 to €65,519
- Depreciation +€13,239
new in 2025: €13,239
- Financial charges +€1,463
up €1,463 (+28.1%), from €5,205 to €6,668
- Other operating charges +€707
up €707, from €0 to €707
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 | €539,162 | €561,747 | +€22,585 | +4.2% |
| Fixed assets | 21/28 | €469,240 | €498,917 | +€29,676 | +6.3% |
| Tangible fixed assets | 22/27 | €169,240 | €198,917 | +€29,676 | +17.5% |
| Land and buildings | 22 | €169,240 | €198,917 | +€29,676 | +17.5% |
| Financial fixed assets | 28 | €300,000 | €300,000 | = | 0.0% |
| Current assets | 29/58 | €69,922 | €62,830 | -€7,091 | -10.1% |
| Amounts receivable within one year | 40/41 | €3,806 | €22,589 | +€18,783 | +494% |
| Trade receivables | 40 | €3,806 | €13,387 | +€9,581 | +252% |
| Other amounts receivable | 41 | - | €9,202 | +€9,202 | |
| Cash at bank and in hand | 54/58 | €65,538 | €39,646 | -€25,892 | -39.5% |
| Deferred charges and accrued income | 490/1 | €578 | €595 | +€18 | +3.1% |
| Total equity and liabilities | 10/49 | €539,162 | €561,747 | +€22,585 | +4.2% |
| Equity | 10/15 | €177,321 | €240,146 | +€62,825 | +35.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €127,321 | €190,146 | +€62,825 | +49.3% |
| Distributable reserves | 133 | €127,321 | €190,146 | +€62,825 | +49.3% |
| Amounts payable | 17/49 | €361,841 | €321,601 | -€40,240 | -11.1% |
| Amounts payable after more than one year | 17 | €289,706 | €244,492 | -€45,214 | -15.6% |
| Financial debts | 170/4 | €285,279 | €242,731 | -€42,548 | -14.9% |
| Other amounts payable | 178/9 | €4,427 | €1,761 | -€2,666 | -60.2% |
| Amounts payable within one year | 42/48 | €72,135 | €75,826 | +€3,692 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €50,853 | €51,403 | +€550 | +1.1% |
| Trade debts | 44 | €3,265 | €12,304 | +€9,039 | +277% |
| Suppliers | 440/4 | €3,265 | €12,304 | +€9,039 | +277% |
| Taxes, remuneration and social security | 45 | €18,017 | €12,120 | -€5,897 | -32.7% |
| Taxes | 450/3 | €18,017 | €12,120 | -€5,897 | -32.7% |
| Accrued charges and deferred income | 492/3 | - | €1,282 | +€1,282 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €13,239 | +€13,239 | |
| Other operating charges | 640/8 | €0 | €707 | +€707 | |
| Gross operating margin | 9900 | €44,020 | €65,519 | +€21,498 | +48.8% |
| Operating profit (loss) | 9901 | €44,020 | €51,573 | +€7,553 | +17.2% |
| Financial income | 75/76B | - | €30,000 | +€30,000 | |
| Recurring financial income | 75 | - | €30,000 | +€30,000 | |
| Financial charges | 65/66B | €5,205 | €6,668 | +€1,463 | +28.1% |
| Recurring financial charges | 65 | €5,205 | €6,668 | +€1,463 | +28.1% |
| Profit (loss) for the period before taxes | 9903 | €38,816 | €74,905 | +€36,089 | +93.0% |
| Income taxes | 67/77 | €12,438 | €12,081 | -€357 | -2.9% |
| Profit (loss) for the period | 9904 | €26,378 | €62,825 | +€36,446 | +138% |
| Profit (loss) for the period to be appropriated | 9905 | €26,378 | €62,825 | +€36,446 | +138% |
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 14 October 2026 via checked.be.