DMKonsult: what changed
Two financial 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.
DMKonsult
Largest movements
- Financial fixed assets +€89,720
new in 2025: €89,720
- Cash +€13,483
up €13,483 (+597%), from €2,258 to €15,741
mainly Debts after one year (+€55,293) and Net result for the year (+€27,733)
- Tangible fixed assets +€7,226
up €7,226 (+27.7%), from €26,089 to €33,316
of which Land and buildings: +€10,854
- Receivables within one year -€4,464
down €4,464 (-93.0%), from €4,798 to €334
- Debts after one year +€55,293
up €55,293 (+594%), from €9,314 to €64,607
- Profit (loss) carried forward +€27,733
up €27,733 (+1,273%), from €2,178 to €29,912
- Current portion of long-term debt +€16,471
up €16,471 (+335%), from €4,921 to €21,392
- Tax, wage and social debts +€9,880
up €9,880 (+161%), from €6,134 to €16,015
of which Taxes: +€14,147
- Short-term financial debts -€2,668
down €2,668 (-99.1%), from €2,693 to €25
- Gross operating margin +€38,621
up €38,621 (+1,115%), from €3,462 to €42,084
- Taxes +€8,423
up €8,423 (+4,494%), from €187 to €8,611
- Financial income +€5,998
up €5,998 (+243,802%), from €2 to €6,000
- Financial charges +€3,329
up €3,329 (+92.1%), from €3,615 to €6,944
- Depreciation +€488
up €488 (+14.9%), from €3,275 to €3,763
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.
Derived cash bridge
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 | €33,145 | €139,974 | +€106,829 | +322% |
| Fixed assets | 21/28 | €26,089 | €123,036 | +€96,946 | +372% |
| Tangible fixed assets | 22/27 | €26,089 | €33,316 | +€7,226 | +27.7% |
| Land and buildings | 22 | - | €10,854 | +€10,854 | |
| Plant, machinery and equipment | 23 | €2,297 | €1,597 | -€700 | -30.5% |
| Furniture and vehicles | 24 | €3,572 | €2,864 | -€708 | -19.8% |
| Other tangible fixed assets | 26 | €20,220 | €18,001 | -€2,220 | -11.0% |
| Financial fixed assets | 28 | - | €89,720 | +€89,720 | |
| Current assets | 29/58 | €7,056 | €16,938 | +€9,883 | +140% |
| Amounts receivable within one year | 40/41 | €4,798 | €334 | -€4,464 | -93.0% |
| Other amounts receivable | 41 | €4,798 | €334 | -€4,464 | -93.0% |
| Cash at bank and in hand | 54/58 | €2,258 | €15,741 | +€13,483 | +597% |
| Deferred charges and accrued income | 490/1 | - | €863 | +€863 | |
| Total equity and liabilities | 10/49 | €33,145 | €139,974 | +€106,829 | +322% |
| Equity | 10/15 | €5,178 | €32,912 | +€27,733 | +536% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,178 | €29,912 | +€27,733 | +1,273% |
| Amounts payable | 17/49 | €27,967 | €107,062 | +€79,096 | +283% |
| Amounts payable after more than one year | 17 | €9,314 | €64,607 | +€55,293 | +594% |
| Financial debts | 170/4 | €9,314 | €64,607 | +€55,293 | +594% |
| Amounts payable within one year | 42/48 | €18,653 | €42,456 | +€23,803 | +128% |
| Current portion of amounts payable after more than one year | 42 | €4,921 | €21,392 | +€16,471 | +335% |
| Financial debts | 43 | €2,693 | €25 | -€2,668 | -99.1% |
| Credit institutions | 430/8 | €2,693 | €25 | -€2,668 | -99.1% |
| Trade debts | 44 | €4,905 | €3,059 | -€1,846 | -37.6% |
| Suppliers | 440/4 | €4,905 | €3,059 | -€1,846 | -37.6% |
| Taxes, remuneration and social security | 45 | €6,134 | €16,015 | +€9,880 | +161% |
| Taxes | 450/3 | €1,868 | €16,015 | +€14,147 | +757% |
| Remuneration and social security | 454/9 | €4,267 | - | -€4,267 | |
| Other amounts payable | 47/48 | - | €1,966 | +€1,966 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,275 | €3,763 | +€488 | +14.9% |
| Other operating charges | 640/8 | €1,335 | €1,033 | -€302 | -22.6% |
| Non-recurring operating charges | 66A | €378 | - | -€378 | |
| Gross operating margin | 9900 | €3,462 | €42,084 | +€38,621 | +1,115% |
| Operating profit (loss) | 9901 | -€1,526 | €37,288 | +€38,814 | |
| Financial income | 75/76B | €2 | €6,000 | +€5,998 | +243,802% |
| Recurring financial income | 75 | €2 | €6,000 | +€5,998 | +243,802% |
| Financial charges | 65/66B | €3,615 | €6,944 | +€3,329 | +92.1% |
| Recurring financial charges | 65 | €3,615 | €6,944 | +€3,329 | +92.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,139 | €36,344 | +€41,483 | |
| Income taxes | 67/77 | €187 | €8,611 | +€8,423 | +4,494% |
| Profit (loss) for the period | 9904 | -€5,326 | €27,733 | +€33,060 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,326 | €27,733 | +€33,060 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.