DMi Consult: 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 Consult
Largest movements
- Cash +€48,321
up €48,321 (+46.9%), from €102,950 to €151,271
mainly Net result for the year (+€34,227) and Receivables within one year (+€26,556)
- Receivables within one year -€26,556
down €26,556 (-79.5%), from €33,405 to €6,849
of which Trade receivables: -€33,405
- Tangible fixed assets -€7,499
down €7,499 (-63.7%), from €11,780 to €4,280
- Other debts +€23,360
up €23,360 (+19.2%), from €121,589 to €144,950
- Debts after one year -€4,743
no longer reported in 2025 (was €4,743)
- Tax, wage and social debts -€2,851
down €2,851 (-51.4%), from €5,549 to €2,698
- Current portion of long-term debt -€2,233
down €2,233 (-32.0%), from €6,976 to €4,743
- Gross operating margin -€37,262
down €37,262 (-39.4%), from €94,649 to €57,388
- Taxes +€3,184
up €3,184 (+30.0%), from €10,615 to €13,798
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 | €149,193 | €163,243 | +€14,050 | +9.4% |
| Fixed assets | 21/28 | €11,780 | €4,280 | -€7,499 | -63.7% |
| Tangible fixed assets | 22/27 | €11,780 | €4,280 | -€7,499 | -63.7% |
| Furniture and vehicles | 24 | €11,780 | €4,280 | -€7,499 | -63.7% |
| Current assets | 29/58 | €137,414 | €158,962 | +€21,549 | +15.7% |
| Amounts receivable within one year | 40/41 | €33,405 | €6,849 | -€26,556 | -79.5% |
| Trade receivables | 40 | €33,405 | - | -€33,405 | |
| Other amounts receivable | 41 | - | €6,849 | +€6,849 | |
| Cash at bank and in hand | 54/58 | €102,950 | €151,271 | +€48,321 | +46.9% |
| Deferred charges and accrued income | 490/1 | €1,059 | €843 | -€216 | -20.4% |
| Total equity and liabilities | 10/49 | €149,193 | €163,243 | +€14,050 | +9.4% |
| Equity | 10/15 | €10,336 | €10,000 | -€336 | -3.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €336 | - | -€336 | |
| Amounts payable | 17/49 | €138,858 | €153,243 | +€14,385 | +10.4% |
| Amounts payable after more than one year | 17 | €4,743 | - | -€4,743 | |
| Financial debts | 170/4 | €4,743 | - | -€4,743 | |
| Amounts payable within one year | 42/48 | €134,115 | €153,243 | +€19,128 | +14.3% |
| Current portion of amounts payable after more than one year | 42 | €6,976 | €4,743 | -€2,233 | -32.0% |
| Trade debts | 44 | - | €852 | +€852 | |
| Suppliers | 440/4 | - | €852 | +€852 | |
| Taxes, remuneration and social security | 45 | €5,549 | €2,698 | -€2,851 | -51.4% |
| Taxes | 450/3 | €5,549 | €2,698 | -€2,851 | -51.4% |
| Other amounts payable | 47/48 | €121,589 | €144,950 | +€23,360 | +19.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,772 | €7,499 | -€272 | -3.5% |
| Other operating charges | 640/8 | €906 | €933 | +€27 | +3.0% |
| Gross operating margin | 9900 | €94,649 | €57,388 | -€37,262 | -39.4% |
| Operating profit (loss) | 9901 | €85,971 | €48,956 | -€37,016 | -43.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,056 | €930 | -€125 | -11.9% |
| Recurring financial charges | 65 | €1,056 | €930 | -€125 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €84,916 | €48,025 | -€36,890 | -43.4% |
| Income taxes | 67/77 | €10,615 | €13,798 | +€3,184 | +30.0% |
| Profit (loss) for the period | 9904 | €74,301 | €34,227 | -€40,074 | -53.9% |
| Profit (loss) for the period to be appropriated | 9905 | €74,301 | €34,227 | -€40,074 | -53.9% |
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 2 October 2026 via checked.be.