DMM: 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.
DMM
Largest movements
- Tangible fixed assets +€52,082
up €52,082 (+830%), from €6,278 to €58,361
of which Leasing and similar rights: +€46,791
- Receivables within one year +€5,689
up €5,689 (+32.9%), from €17,303 to €22,992
of which Other amounts receivable: +€3,025
- Cash -€3,651
down €3,651 (-89.7%), from €4,070 to €419
mainly Investment in fixed assets (net) (-€66,720) and Receivables within one year (-€5,689)
- Debts after one year +€30,334
new in 2025: €30,334
- Current portion of long-term debt +€14,286
new in 2025: €14,286
- Reserves +€6,131
up €6,131 (+40.1%), from €15,288 to €21,419
- Short-term financial debts +€6,000
new in 2025: €6,000
- Tax, wage and social debts -€3,342
down €3,342 (-35.4%), from €9,443 to €6,102
of which Taxes: -€3,363
- Depreciation +€13,558
up €13,558 (+1,256%), from €1,079 to €14,637
- Gross operating margin +€9,388
up €9,388 (+50.4%), from €18,643 to €28,030
- Taxes -€2,521
down €2,521 (-45.9%), from €5,496 to €2,975
- Other operating charges +€1,424
up €1,424 (+313%), from €455 to €1,879
- Financial charges +€1,027
up €1,027 (+74.4%), from €1,382 to €2,409
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 | €27,731 | €81,771 | +€54,039 | +195% |
| Fixed assets | 21/28 | €6,278 | €58,361 | +€52,082 | +830% |
| Tangible fixed assets | 22/27 | €6,278 | €58,361 | +€52,082 | +830% |
| Plant, machinery and equipment | 23 | €4,173 | €6,830 | +€2,657 | +63.7% |
| Furniture and vehicles | 24 | €2,105 | €4,739 | +€2,634 | +125% |
| Leasing and similar rights | 25 | - | €46,791 | +€46,791 | |
| Current assets | 29/58 | €21,453 | €23,410 | +€1,957 | +9.1% |
| Amounts receivable within one year | 40/41 | €17,303 | €22,992 | +€5,689 | +32.9% |
| Trade receivables | 40 | €17,303 | €19,966 | +€2,663 | +15.4% |
| Other amounts receivable | 41 | - | €3,025 | +€3,025 | |
| Cash at bank and in hand | 54/58 | €4,070 | €419 | -€3,651 | -89.7% |
| Deferred charges and accrued income | 490/1 | €80 | - | -€80 | |
| Total equity and liabilities | 10/49 | €27,731 | €81,771 | +€54,039 | +195% |
| Equity | 10/15 | €18,288 | €24,419 | +€6,131 | +33.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €15,288 | €21,419 | +€6,131 | +40.1% |
| Distributable reserves | 133 | €15,288 | €21,419 | +€6,131 | +40.1% |
| Amounts payable | 17/49 | €9,443 | €57,352 | +€47,909 | +507% |
| Amounts payable after more than one year | 17 | - | €30,334 | +€30,334 | |
| Financial debts | 170/4 | - | €30,334 | +€30,334 | |
| Amounts payable within one year | 42/48 | €9,443 | €27,018 | +€17,574 | +186% |
| Current portion of amounts payable after more than one year | 42 | - | €14,286 | +€14,286 | |
| Financial debts | 43 | - | €6,000 | +€6,000 | |
| Credit institutions | 430/8 | - | €6,000 | +€6,000 | |
| Trade debts | 44 | - | €630 | +€630 | |
| Suppliers | 440/4 | - | €630 | +€630 | |
| Taxes, remuneration and social security | 45 | €9,443 | €6,102 | -€3,342 | -35.4% |
| Taxes | 450/3 | €9,422 | €6,058 | -€3,363 | -35.7% |
| Remuneration and social security | 454/9 | €22 | €44 | +€22 | +100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,079 | €14,637 | +€13,558 | +1,256% |
| Other operating charges | 640/8 | €455 | €1,879 | +€1,424 | +313% |
| Gross operating margin | 9900 | €18,643 | €28,030 | +€9,388 | +50.4% |
| Operating profit (loss) | 9901 | €17,108 | €11,514 | -€5,594 | -32.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,382 | €2,409 | +€1,027 | +74.4% |
| Recurring financial charges | 65 | €1,382 | €2,409 | +€1,027 | +74.4% |
| Profit (loss) for the period before taxes | 9903 | €15,727 | €9,105 | -€6,621 | -42.1% |
| Income taxes | 67/77 | €5,496 | €2,975 | -€2,521 | -45.9% |
| Profit (loss) for the period | 9904 | €10,231 | €6,131 | -€4,100 | -40.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,231 | €6,131 | -€4,100 | -40.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.