DML Consult: 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 Consult
Largest movements
- Receivables within one year +€23,827
up €23,827 (+11.9%), from €200,879 to €224,706
of which Trade receivables: +€12,692
- Debts after one year -€101,594
no longer reported in 2024 (was €101,594)
- Reserves +€70,670
up €70,670 (+32.7%), from €216,146 to €286,816
of which Distributable reserves: +€70,670
- Other debts +€30,259
up €30,259 (+64.8%), from €46,671 to €76,930
- Trade debts +€20,134
up €20,134 (+3791.7%), from €531 to €20,665
- Tax, wage and social debts +€12,406
up €12,406 (+78.4%), from €15,819 to €28,225
of which Taxes: +€12,102
- Financial income +€92,490
up €92,490 (+660642.9%), from €14 to €92,504
- Taxes +€5,718
up €5,718 (+25.6%), from €22,327 to €28,045
- Gross operating margin -€3,406
down €3,406 (-4.3%), from €79,020 to €75,614
- Depreciation -€2,180
down €2,180 (-38.5%), from €5,657 to €3,477
- Financial charges +€1,545
up €1,545 (+59.4%), from €2,603 to €4,148
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 | €431,936 | €455,399 | +€23,463 | +5.4% |
| Fixed assets | 21/28 | €208,409 | €212,261 | +€3,852 | +1.8% |
| Tangible fixed assets | 22/27 | €208,223 | €212,075 | +€3,852 | +1.8% |
| Land and buildings | 22 | €199,430 | €199,430 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,697 | €5,699 | +€4,002 | +235.8% |
| Furniture and vehicles | 24 | €7,096 | €6,946 | -€150 | -2.1% |
| Financial fixed assets | 28 | €186 | €186 | = | 0.0% |
| Current assets | 29/58 | €223,527 | €243,138 | +€19,611 | +8.8% |
| Amounts receivable within one year | 40/41 | €200,879 | €224,706 | +€23,827 | +11.9% |
| Trade receivables | 40 | €13,654 | €26,346 | +€12,692 | +93.0% |
| Other amounts receivable | 41 | €187,225 | €198,360 | +€11,135 | +5.9% |
| Cash at bank and in hand | 54/58 | €22,061 | €17,908 | -€4,153 | -18.8% |
| Deferred charges and accrued income | 490/1 | €587 | €524 | -€63 | -10.7% |
| Total equity and liabilities | 10/49 | €431,936 | €455,399 | +€23,463 | +5.4% |
| Equity | 10/15 | €254,186 | €324,856 | +€70,670 | +27.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €216,146 | €286,816 | +€70,670 | +32.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €214,286 | €284,956 | +€70,670 | +33.0% |
| Profit (loss) carried forward | 14 | €31,840 | €31,840 | = | 0.0% |
| Amounts payable | 17/49 | €177,750 | €130,543 | -€47,207 | -26.6% |
| Amounts payable after more than one year | 17 | €101,594 | - | -€101,594 | |
| Financial debts | 170/4 | €101,594 | - | -€101,594 | |
| Amounts payable within one year | 42/48 | €76,156 | €130,543 | +€54,387 | +71.4% |
| Current portion of amounts payable after more than one year | 42 | €13,135 | €4,723 | -€8,412 | -64.0% |
| Trade debts | 44 | €531 | €20,665 | +€20,134 | +3791.7% |
| Suppliers | 440/4 | €531 | €20,665 | +€20,134 | +3791.7% |
| Taxes, remuneration and social security | 45 | €15,819 | €28,225 | +€12,406 | +78.4% |
| Taxes | 450/3 | €13,263 | €25,365 | +€12,102 | +91.2% |
| Remuneration and social security | 454/9 | €2,556 | €2,860 | +€304 | +11.9% |
| Other amounts payable | 47/48 | €46,671 | €76,930 | +€30,259 | +64.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,657 | €3,477 | -€2,180 | -38.5% |
| Other operating charges | 640/8 | €1,777 | €1,851 | +€74 | +4.2% |
| Gross operating margin | 9900 | €79,020 | €75,614 | -€3,406 | -4.3% |
| Operating profit (loss) | 9901 | €71,586 | €70,286 | -€1,300 | -1.8% |
| Financial income | 75/76B | €14 | €92,504 | +€92,490 | +660642.9% |
| Recurring financial income | 75 | €14 | €92,504 | +€92,490 | +660642.9% |
| Financial charges | 65/66B | €2,603 | €4,148 | +€1,545 | +59.4% |
| Recurring financial charges | 65 | €2,603 | €4,148 | +€1,545 | +59.4% |
| Profit (loss) for the period before taxes | 9903 | €68,997 | €158,642 | +€89,645 | +129.9% |
| Income taxes | 67/77 | €22,327 | €28,045 | +€5,718 | +25.6% |
| Profit (loss) for the period | 9904 | €46,670 | €130,597 | +€83,927 | +179.8% |
| Profit (loss) for the period to be appropriated | 9905 | €46,670 | €130,597 | +€83,927 | +179.8% |
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 29 September 2026 via checked.be.