DML Accounting: 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.
DML Accounting
Largest movements
- Cash -€42,112
down €42,112 (-29.6%), from €142,306 to €100,194
mainly Other debts (-€139,757) and Current portion of long-term debt (-€8,972)
- Intangible fixed assets -€20,157
down €20,157 (-10.3%), from €195,551 to €175,394
- Receivables within one year -€10,778
down €10,778 (-18.7%), from €57,572 to €46,794
of which Trade receivables: -€10,788
- Other debts -€139,757
down €139,757 (-73.3%), from €190,537 to €50,780
- Profit (loss) carried forward +€71,750
up €71,750 (+93.1%), from €77,104 to €148,854
- Current portion of long-term debt -€8,972
no longer reported in 2024 (was €8,972)
- Depreciation +€14,973
up €14,973 (+243.7%), from €6,145 to €21,118
- Gross operating margin +€10,316
up €10,316 (+9.8%), from €105,173 to €115,489
- Financial charges +€2,326
up €2,326 (+1860.7%), from €125 to €2,451
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €398,915 | €325,828 | -€73,086 | -18.3% |
| Fixed assets | 21/28 | €197,676 | €178,840 | -€18,836 | -9.5% |
| Intangible fixed assets | 21 | €195,551 | €175,394 | -€20,157 | -10.3% |
| Tangible fixed assets | 22/27 | €2,125 | €3,445 | +€1,321 | +62.2% |
| Plant, machinery and equipment | 23 | - | €435 | +€435 | |
| Furniture and vehicles | 24 | €2,125 | €3,010 | +€886 | +41.7% |
| Current assets | 29/58 | €201,239 | €146,989 | -€54,250 | -27.0% |
| Amounts receivable within one year | 40/41 | €57,572 | €46,794 | -€10,778 | -18.7% |
| Trade receivables | 40 | €57,572 | €46,784 | -€10,788 | -18.7% |
| Other amounts receivable | 41 | - | €10 | +€10 | |
| Cash at bank and in hand | 54/58 | €142,306 | €100,194 | -€42,112 | -29.6% |
| Deferred charges and accrued income | 490/1 | €1,360 | - | -€1,360 | |
| Total equity and liabilities | 10/49 | €398,915 | €325,828 | -€73,086 | -18.3% |
| Equity | 10/15 | €79,604 | €151,354 | +€71,750 | +90.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,104 | €148,854 | +€71,750 | +93.1% |
| Amounts payable | 17/49 | €319,311 | €174,474 | -€144,837 | -45.4% |
| Amounts payable after more than one year | 17 | €61,028 | €61,028 | = | 0.0% |
| Financial debts | 170/4 | €61,028 | €61,028 | = | 0.0% |
| Amounts payable within one year | 42/48 | €258,282 | €113,446 | -€144,837 | -56.1% |
| Current portion of amounts payable after more than one year | 42 | €8,972 | - | -€8,972 | |
| Trade debts | 44 | €18,865 | €21,801 | +€2,936 | +15.6% |
| Suppliers | 440/4 | €18,865 | €21,801 | +€2,936 | +15.6% |
| Taxes, remuneration and social security | 45 | €39,909 | €40,865 | +€956 | +2.4% |
| Taxes | 450/3 | €39,909 | €40,865 | +€956 | +2.4% |
| Other amounts payable | 47/48 | €190,537 | €50,780 | -€139,757 | -73.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,145 | €21,118 | +€14,973 | +243.7% |
| Other operating charges | 640/8 | €585 | €1,237 | +€652 | +111.6% |
| Gross operating margin | 9900 | €105,173 | €115,489 | +€10,316 | +9.8% |
| Operating profit (loss) | 9901 | €98,444 | €93,135 | -€5,309 | -5.4% |
| Financial income | 75/76B | - | €211 | +€211 | |
| Recurring financial income | 75 | - | €211 | +€211 | |
| Financial charges | 65/66B | €125 | €2,451 | +€2,326 | +1860.7% |
| Recurring financial charges | 65 | €125 | €2,451 | +€2,326 | +1860.7% |
| Profit (loss) for the period before taxes | 9903 | €98,319 | €90,895 | -€7,424 | -7.6% |
| Income taxes | 67/77 | €19,715 | €19,144 | -€571 | -2.9% |
| Profit (loss) for the period | 9904 | €78,604 | €71,750 | -€6,854 | -8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €78,604 | €71,750 | -€6,854 | -8.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.