DML CONSTRUCTION: 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.
DML CONSTRUCTION
Largest movements
- Cash +€35,713
up €35,713 (+121.1%), from €29,500 to €65,214
mainly Net result for the year (+€34,587) and Receivables within one year (+€15,829)
- Tangible fixed assets +€21,238
up €21,238 (+59.1%), from €35,939 to €57,177
of which Leasing and similar rights: +€21,635
- Receivables within one year -€15,829
down €15,829 (-56.0%), from €28,274 to €12,445
of which Trade receivables: -€11,829
- Reserves +€32,921
up €32,921 (+74.8%), from €44,016 to €76,937
- Tax, wage and social debts +€5,864
up €5,864 (+66.2%), from €8,853 to €14,717
- Debts after one year +€3,833
up €3,833 (+15.1%), from €25,384 to €29,217
- Gross operating margin +€24,230
up €24,230 (+75.9%), from €31,926 to €56,156
- Taxes +€8,279
up €8,279 (+134.3%), from €6,166 to €14,445
- Depreciation -€7,601
down €7,601 (-73.7%), from €10,315 to €2,713
- Other operating charges +€2,062
up €2,062 (+133.1%), from €1,549 to €3,611
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 | €96,123 | €137,733 | +€41,610 | +43.3% |
| Fixed assets | 21/28 | €35,939 | €57,177 | +€21,238 | +59.1% |
| Tangible fixed assets | 22/27 | €35,939 | €57,177 | +€21,238 | +59.1% |
| Plant, machinery and equipment | 23 | €1,187 | €790 | -€397 | -33.5% |
| Leasing and similar rights | 25 | €34,752 | €56,387 | +€21,635 | +62.3% |
| Current assets | 29/58 | €60,184 | €80,556 | +€20,372 | +33.8% |
| Amounts receivable within one year | 40/41 | €28,274 | €12,445 | -€15,829 | -56.0% |
| Trade receivables | 40 | €24,274 | €12,445 | -€11,829 | -48.7% |
| Other amounts receivable | 41 | €4,000 | €0 | -€4,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €29,500 | €65,214 | +€35,713 | +121.1% |
| Deferred charges and accrued income | 490/1 | €2,410 | €2,897 | +€487 | +20.2% |
| Total equity and liabilities | 10/49 | €96,123 | €137,733 | +€41,610 | +43.3% |
| Equity | 10/15 | €49,016 | €81,937 | +€32,921 | +67.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €44,016 | €76,937 | +€32,921 | +74.8% |
| Distributable reserves | 133 | €44,016 | €76,937 | +€32,921 | +74.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €47,107 | €55,795 | +€8,689 | +18.4% |
| Amounts payable after more than one year | 17 | €25,384 | €29,217 | +€3,833 | +15.1% |
| Financial debts | 170/4 | €25,384 | €29,217 | +€3,833 | +15.1% |
| Amounts payable within one year | 42/48 | €21,723 | €26,578 | +€4,856 | +22.4% |
| Current portion of amounts payable after more than one year | 42 | €9,820 | €9,976 | +€156 | +1.6% |
| Trade debts | 44 | €1,223 | €0 | -€1,223 | -100.0% |
| Suppliers | 440/4 | €1,223 | €0 | -€1,223 | -100.0% |
| Taxes, remuneration and social security | 45 | €8,853 | €14,717 | +€5,864 | +66.2% |
| Taxes | 450/3 | €8,853 | €14,717 | +€5,864 | +66.2% |
| Other amounts payable | 47/48 | €1,827 | €1,885 | +€58 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,315 | €2,713 | -€7,601 | -73.7% |
| Other operating charges | 640/8 | €1,549 | €3,611 | +€2,062 | +133.1% |
| Gross operating margin | 9900 | €31,926 | €56,156 | +€24,230 | +75.9% |
| Operating profit (loss) | 9901 | €20,062 | €49,832 | +€29,770 | +148.4% |
| Financial income | 75/76B | €2 | €0 | -€2 | -100.0% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100.0% |
| Financial charges | 65/66B | €979 | €799 | -€180 | -18.4% |
| Recurring financial charges | 65 | €979 | €799 | -€180 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | €19,085 | €49,033 | +€29,948 | +156.9% |
| Income taxes | 67/77 | €6,166 | €14,445 | +€8,279 | +134.3% |
| Profit (loss) for the period | 9904 | €12,919 | €34,587 | +€21,669 | +167.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,919 | €34,587 | +€21,669 | +167.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.