DMI: 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.
DMI
Largest movements
- Cash -€107,255
down €107,255 (-32.0%), from €335,293 to €228,038
mainly Contributions, distributions and other (-€94,300) and Receivables within one year (-€40,293)
- Receivables within one year +€40,293
up €40,293 (+99.9%), from €40,344 to €80,636
of which Trade receivables: +€38,540
- Reserves -€34,200
down €34,200 (-8.3%), from €410,173 to €375,973
- Debts after one year -€30,000
down €30,000 (-35.3%), from €85,000 to €55,000
- Gross operating margin -€8,633
down €8,633 (-8.1%), from €106,860 to €98,226
- Depreciation -€4,385
down €4,385 (-50.0%), from €8,776 to €4,391
- Taxes -€1,509
down €1,509 (-4.8%), from €31,252 to €29,743
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 | €990,213 | €930,835 | -€59,378 | -6.0% |
| Fixed assets | 21/28 | €561,922 | €564,018 | +€2,096 | +0.4% |
| Tangible fixed assets | 22/27 | €3,755 | €3,352 | -€404 | -10.8% |
| Furniture and vehicles | 24 | €3,755 | €3,352 | -€404 | -10.8% |
| Financial fixed assets | 28 | €558,166 | €560,666 | +€2,500 | +0.4% |
| Current assets | 29/58 | €428,291 | €366,817 | -€61,474 | -14.4% |
| Amounts receivable after more than one year | 29 | €50,000 | €57,500 | +€7,500 | +15.0% |
| Other amounts receivable | 291 | €50,000 | €57,500 | +€7,500 | +15.0% |
| Amounts receivable within one year | 40/41 | €40,344 | €80,636 | +€40,293 | +99.9% |
| Trade receivables | 40 | €39,193 | €77,733 | +€38,540 | +98.3% |
| Other amounts receivable | 41 | €1,150 | €2,903 | +€1,753 | +152.4% |
| Cash at bank and in hand | 54/58 | €335,293 | €228,038 | -€107,255 | -32.0% |
| Deferred charges and accrued income | 490/1 | €2,655 | €643 | -€2,012 | -75.8% |
| Total equity and liabilities | 10/49 | €990,213 | €930,835 | -€59,378 | -6.0% |
| Equity | 10/15 | €891,573 | €857,373 | -€34,200 | -3.8% |
| Contributions | 10/11 | €481,400 | €481,400 | = | 0.0% |
| Reserves | 13 | €410,173 | €375,973 | -€34,200 | -8.3% |
| Distributable reserves | 133 | €410,173 | €375,973 | -€34,200 | -8.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €98,640 | €73,462 | -€25,178 | -25.5% |
| Amounts payable after more than one year | 17 | €85,000 | €55,000 | -€30,000 | -35.3% |
| Financial debts | 170/4 | €85,000 | €55,000 | -€30,000 | -35.3% |
| Amounts payable within one year | 42/48 | €11,224 | €16,593 | +€5,369 | +47.8% |
| Financial debts | 43 | €76 | €3 | -€73 | -96.1% |
| Credit institutions | 430/8 | €76 | €3 | -€73 | -96.1% |
| Trade debts | 44 | €1,054 | €2,562 | +€1,508 | +143.0% |
| Suppliers | 440/4 | €1,054 | €2,562 | +€1,508 | +143.0% |
| Taxes, remuneration and social security | 45 | €9,133 | €13,296 | +€4,163 | +45.6% |
| Taxes | 450/3 | €9,133 | €13,296 | +€4,163 | +45.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €960 | €732 | -€229 | -23.8% |
| Accrued charges and deferred income | 492/3 | €2,416 | €1,869 | -€547 | -22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,776 | €4,391 | -€4,385 | -50.0% |
| Other operating charges | 640/8 | €1,698 | €1,690 | -€8 | -0.4% |
| Gross operating margin | 9900 | €106,860 | €98,226 | -€8,633 | -8.1% |
| Operating profit (loss) | 9901 | €96,386 | €92,145 | -€4,241 | -4.4% |
| Financial income | 75/76B | €966 | €637 | -€329 | -34.0% |
| Recurring financial income | 75 | €966 | €637 | -€329 | -34.0% |
| Financial charges | 65/66B | €3,583 | €2,940 | -€643 | -17.9% |
| Recurring financial charges | 65 | €3,583 | €2,940 | -€643 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | €93,770 | €89,842 | -€3,928 | -4.2% |
| Income taxes | 67/77 | €31,252 | €29,743 | -€1,509 | -4.8% |
| Profit (loss) for the period | 9904 | €62,518 | €60,099 | -€2,419 | -3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €62,518 | €60,099 | -€2,419 | -3.9% |
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 5 October 2026 via checked.be.