DMK: 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.
DMK
Largest movements
- Tangible fixed assets -€16,934
down €16,934 (-34.9%), from €48,514 to €31,581
of which Furniture and vehicles: -€16,169
- Receivables within one year +€14,541
up €14,541 (+25.1%), from €57,868 to €72,410
of which Trade receivables: +€14,054
- Cash -€14,445
down €14,445 (-81.2%), from €17,781 to €3,336
mainly Debts after one year (-€22,586) and Receivables within one year (-€14,541)
- Debts after one year -€22,586
down €22,586 (-66.4%), from €34,020 to €11,434
- Tax, wage and social debts -€8,856
down €8,856 (-29.0%), from €30,512 to €21,656
of which Remuneration and social security: -€8,950
- Reserves +€8,637
up €8,637 (+34.0%), from €25,415 to €34,053
- Trade debts +€5,894
up €5,894 (+102.1%), from €5,770 to €11,664
- Gross operating margin +€19,023
up €19,023 (+20.1%), from €94,675 to €113,699
- Staff costs +€18,484
up €18,484 (+37.3%), from €49,593 to €68,077
- Other operating charges +€4,433
up €4,433 (+66.2%), from €6,695 to €11,128
- Financial charges -€4,282
down €4,282 (-52.4%), from €8,172 to €3,891
- Taxes +€2,426
up €2,426 (+90.9%), from €2,669 to €5,095
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 | €129,795 | €112,819 | -€16,976 | -13.1% |
| Fixed assets | 21/28 | €48,564 | €31,631 | -€16,934 | -34.9% |
| Tangible fixed assets | 22/27 | €48,514 | €31,581 | -€16,934 | -34.9% |
| Plant, machinery and equipment | 23 | €1,442 | €677 | -€764 | -53.0% |
| Furniture and vehicles | 24 | €47,073 | €30,904 | -€16,169 | -34.3% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €81,231 | €81,189 | -€42 | -0.1% |
| Amounts receivable within one year | 40/41 | €57,868 | €72,410 | +€14,541 | +25.1% |
| Trade receivables | 40 | €54,240 | €68,293 | +€14,054 | +25.9% |
| Other amounts receivable | 41 | €3,629 | €4,116 | +€487 | +13.4% |
| Cash at bank and in hand | 54/58 | €17,781 | €3,336 | -€14,445 | -81.2% |
| Deferred charges and accrued income | 490/1 | €5,582 | €5,443 | -€138 | -2.5% |
| Total equity and liabilities | 10/49 | €129,795 | €112,819 | -€16,976 | -13.1% |
| Equity | 10/15 | €30,415 | €39,053 | +€8,637 | +28.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €25,415 | €34,053 | +€8,637 | +34.0% |
| Distributable reserves | 133 | €25,415 | €34,053 | +€8,637 | +34.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €99,380 | €73,767 | -€25,613 | -25.8% |
| Amounts payable after more than one year | 17 | €34,020 | €11,434 | -€22,586 | -66.4% |
| Financial debts | 170/4 | €34,020 | €11,434 | -€22,586 | -66.4% |
| Amounts payable within one year | 42/48 | €65,360 | €62,161 | -€3,199 | -4.9% |
| Current portion of amounts payable after more than one year | 42 | €24,451 | €24,554 | +€102 | +0.4% |
| Financial debts | 43 | €176 | €216 | +€40 | +22.7% |
| Credit institutions | 430/8 | €176 | €216 | +€40 | +22.7% |
| Trade debts | 44 | €5,770 | €11,664 | +€5,894 | +102.1% |
| Suppliers | 440/4 | €5,770 | €11,664 | +€5,894 | +102.1% |
| Taxes, remuneration and social security | 45 | €30,512 | €21,656 | -€8,856 | -29.0% |
| Taxes | 450/3 | €10,245 | €10,338 | +€93 | +0.9% |
| Remuneration and social security | 454/9 | €20,267 | €11,318 | -€8,950 | -44.2% |
| Other amounts payable | 47/48 | €4,451 | €4,072 | -€379 | -8.5% |
| Accrued charges and deferred income | 492/3 | - | €172 | +€172 | |
| Remuneration, social security and pensions | 62 | €49,593 | €68,077 | +€18,484 | +37.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,015 | €16,934 | -€82 | -0.5% |
| Other operating charges | 640/8 | €6,695 | €11,128 | +€4,433 | +66.2% |
| Gross operating margin | 9900 | €94,675 | €113,699 | +€19,023 | +20.1% |
| Operating profit (loss) | 9901 | €21,372 | €17,560 | -€3,811 | -17.8% |
| Financial income | 75/76B | €7 | €63 | +€55 | +756.4% |
| Recurring financial income | 75 | €7 | €63 | +€55 | +756.4% |
| Financial charges | 65/66B | €8,172 | €3,891 | -€4,282 | -52.4% |
| Recurring financial charges | 65 | €8,172 | €3,891 | -€4,282 | -52.4% |
| Profit (loss) for the period before taxes | 9903 | €13,207 | €13,732 | +€525 | +4.0% |
| Income taxes | 67/77 | €2,669 | €5,095 | +€2,426 | +90.9% |
| Profit (loss) for the period | 9904 | €10,538 | €8,637 | -€1,901 | -18.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,538 | €8,637 | -€1,901 | -18.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.