DMK CONCEPT: what changed
DMK CONCEPT
Largest movements
- Receivables within one year -€18,533
down €18,533 (-45.1%), from €41,115 to €22,582
of which Trade receivables: -€18,172
- Tangible fixed assets -€8,293
down €8,293 (-60.5%), from €13,714 to €5,421
of which Plant, machinery and equipment: -€5,493
- Cash +€1,090
up €1,090, from €0 to €1,090
mainly Trade debts (+€22,549) and Receivables within one year (+€18,533)
- Profit (loss) carried forward -€57,903
down €57,903, from €4,799 to -€53,104
- Trade debts +€22,549
up €22,549 (+174%), from €12,934 to €35,483
- Short-term financial debts +€12,895
up €12,895 (+473%), from €2,727 to €15,622
- Current portion of long-term debt -€2,863
down €2,863 (-91.3%), from €3,135 to €272
- Tax, wage and social debts -€2,107
down €2,107 (-13.0%), from €16,263 to €14,156
of which Remuneration and social security: -€1,812
- Gross operating margin -€87,720
down €87,720, from €53,021 to -€34,699
- Other operating charges +€11,023
up €11,023 (+1,186%), from €929 to €11,952
- Taxes -€7,812
down €7,812 (-95.3%), from €8,194 to €382
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €54,829 | €29,123 | -€25,706 | -46.9% |
| Fixed assets | 21/28 | €13,714 | €5,421 | -€8,293 | -60.5% |
| Tangible fixed assets | 22/27 | €13,714 | €5,421 | -€8,293 | -60.5% |
| Plant, machinery and equipment | 23 | €8,521 | €3,028 | -€5,493 | -64.5% |
| Furniture and vehicles | 24 | €5,193 | €2,393 | -€2,800 | -53.9% |
| Current assets | 29/58 | €41,115 | €23,702 | -€17,413 | -42.4% |
| Amounts receivable within one year | 40/41 | €41,115 | €22,582 | -€18,533 | -45.1% |
| Trade receivables | 40 | €35,912 | €17,740 | -€18,172 | -50.6% |
| Other amounts receivable | 41 | €5,203 | €4,842 | -€361 | -6.9% |
| Cash at bank and in hand | 54/58 | €0 | €1,090 | +€1,090 | |
| Deferred charges and accrued income | 490/1 | - | €30 | +€30 | |
| Total equity and liabilities | 10/49 | €54,829 | €29,123 | -€25,706 | -46.9% |
| Equity | 10/15 | €5,799 | -€52,104 | -€57,903 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,799 | -€53,104 | -€57,903 | |
| Amounts payable | 17/49 | €49,030 | €81,227 | +€32,197 | +65.7% |
| Amounts payable after more than one year | 17 | €4,034 | €4,034 | = | 0.0% |
| Financial debts | 170/4 | €4,034 | €4,034 | = | 0.0% |
| Amounts payable within one year | 42/48 | €44,996 | €77,192 | +€32,197 | +71.6% |
| Current portion of amounts payable after more than one year | 42 | €3,135 | €272 | -€2,863 | -91.3% |
| Financial debts | 43 | €2,727 | €15,622 | +€12,895 | +473% |
| Credit institutions | 430/8 | €2,727 | €15,622 | +€12,895 | +473% |
| Trade debts | 44 | €12,934 | €35,483 | +€22,549 | +174% |
| Suppliers | 440/4 | €12,934 | €35,483 | +€22,549 | +174% |
| Advances received on contracts in progress | 46 | €8,000 | €8,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €16,263 | €14,156 | -€2,107 | -13.0% |
| Taxes | 450/3 | €14,451 | €14,156 | -€295 | -2.0% |
| Remuneration and social security | 454/9 | €1,812 | €0 | -€1,812 | -100% |
| Other amounts payable | 47/48 | €1,936 | €3,660 | +€1,724 | +89.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €805 | €462 | -€343 | -42.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,039 | €8,393 | +€354 | +4.4% |
| Other operating charges | 640/8 | €929 | €11,952 | +€11,023 | +1,186% |
| Gross operating margin | 9900 | €53,021 | -€34,699 | -€87,720 | |
| Operating profit (loss) | 9901 | €43,248 | -€55,506 | -€98,754 | |
| Financial income | 75/76B | €0 | €36 | +€36 | +16,200% |
| Recurring financial income | 75 | €0 | €36 | +€36 | +16,200% |
| Financial charges | 65/66B | €3,171 | €3,272 | +€101 | +3.2% |
| Recurring financial charges | 65 | €3,171 | €3,272 | +€101 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | €40,078 | -€58,742 | -€98,820 | |
| Income taxes | 67/77 | €8,194 | €382 | -€7,812 | -95.3% |
| Profit (loss) for the period | 9904 | €31,884 | -€59,123 | -€91,007 | |
| Profit (loss) for the period to be appropriated | 9905 | €31,884 | -€59,123 | -€91,007 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.