DMKO: 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.
DMKO
Largest movements
- Tangible fixed assets +€24,934
up €24,934 (+444.7%), from €5,607 to €30,541
of which Plant, machinery and equipment: +€21,532
- Cash +€7,787
up €7,787 (+3476.1%), from €224 to €8,011
mainly Debts after one year (+€20,849) and Net result for the year (+€7,470)
- Receivables within one year -€1,480
down €1,480 (-19.7%), from €7,500 to €6,020
- Deferred charges and accrued income +€1,026
up €1,026 (+21.9%), from €4,682 to €5,709
- Debts after one year +€20,849
up €20,849 (+2669.0%), from €781 to €21,630
- Current portion of long-term debt +€6,811
up €6,811 (+290.6%), from €2,343 to €9,154
- Trade debts +€3,316
up €3,316 (+2256.9%), from €147 to €3,463
- Reserves +€2,470
up €2,470 (+29.1%), from €8,500 to €10,970
- Short-term financial debts -€923
down €923 (-26.6%), from €3,474 to €2,551
- Gross operating margin +€12,902
up €12,902 (+725.4%), from €1,779 to €14,681
- Taxes +€1,480
up €1,480, from €0 to €1,480
- Other operating charges +€178
up €178 (+28.4%), from €628 to €806
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 | €18,013 | €50,281 | +€32,268 | +179.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €5,607 | €30,541 | +€24,934 | +444.7% |
| Tangible fixed assets | 22/27 | €5,607 | €30,541 | +€24,934 | +444.7% |
| Plant, machinery and equipment | 23 | €1,300 | €22,832 | +€21,532 | +1656.3% |
| Furniture and vehicles | 24 | €4,307 | €7,709 | +€3,403 | +79.0% |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Current assets | 29/58 | €12,406 | €19,740 | +€7,334 | +59.1% |
| Amounts receivable within one year | 40/41 | €7,500 | €6,020 | -€1,480 | -19.7% |
| Other amounts receivable | 41 | €7,500 | €6,020 | -€1,480 | -19.7% |
| Cash at bank and in hand | 54/58 | €224 | €8,011 | +€7,787 | +3476.1% |
| Deferred charges and accrued income | 490/1 | €4,682 | €5,709 | +€1,026 | +21.9% |
| Total equity and liabilities | 10/49 | €18,013 | €50,281 | +€32,268 | +179.1% |
| Equity | 10/15 | €10,000 | €12,470 | +€2,470 | +24.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €8,500 | €10,970 | +€2,470 | +29.1% |
| Distributable reserves | 133 | €8,500 | €10,970 | +€2,470 | +29.1% |
| Amounts payable | 17/49 | €8,013 | €37,811 | +€29,798 | +371.9% |
| Amounts payable after more than one year | 17 | €781 | €21,630 | +€20,849 | +2669.0% |
| Financial debts | 170/4 | €781 | €21,630 | +€20,849 | +2669.0% |
| Amounts payable within one year | 42/48 | €7,232 | €16,181 | +€8,949 | +123.7% |
| Current portion of amounts payable after more than one year | 42 | €2,343 | €9,154 | +€6,811 | +290.6% |
| Financial debts | 43 | €3,474 | €2,551 | -€923 | -26.6% |
| Credit institutions | 430/8 | €3,474 | €2,551 | -€923 | -26.6% |
| Trade debts | 44 | €147 | €3,463 | +€3,316 | +2256.9% |
| Suppliers | 440/4 | €147 | €3,463 | +€3,316 | +2256.9% |
| Taxes, remuneration and social security | 45 | €500 | €500 | = | 0.0% |
| Taxes | 450/3 | €500 | €500 | = | 0.0% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €768 | €512 | -€255 | -33.3% |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,904 | €3,985 | +€81 | +2.1% |
| Other operating charges | 640/8 | €628 | €806 | +€178 | +28.4% |
| Gross operating margin | 9900 | €1,779 | €14,681 | +€12,902 | +725.4% |
| Operating profit (loss) | 9901 | -€2,753 | €9,890 | +€12,643 | |
| Financial income | 75/76B | €0 | €2 | +€2 | +1830.0% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +1830.0% |
| Financial charges | 65/66B | €976 | €942 | -€35 | -3.5% |
| Recurring financial charges | 65 | €976 | €942 | -€35 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,730 | €8,950 | +€12,680 | |
| Income taxes | 67/77 | €0 | €1,480 | +€1,480 | |
| Profit (loss) for the period | 9904 | -€3,730 | €7,470 | +€11,199 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,730 | €7,470 | +€11,199 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.