DMMJ Motor: 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.
DMMJ Motor
Largest movements
- Stocks and contracts +€46,551
up €46,551 (+12.3%), from €377,277 to €423,828
- Cash -€40,511
down €40,511 (-59.7%), from €67,804 to €27,293
mainly Stocks and contracts (-€46,551) and Tax, wage and social debts (-€30,347)
- Tangible fixed assets -€26,606
down €26,606 (-12.5%), from €212,328 to €185,722
of which Land and buildings: -€19,487
- Reserves +€39,285
up €39,285 (+33.7%), from €116,733 to €156,018
- Tax, wage and social debts -€30,347
down €30,347 (-80.2%), from €37,858 to €7,511
of which Taxes: -€34,333
- Other debts -€21,445
down €21,445 (-17.0%), from €125,961 to €104,516
- Debts after one year -€17,680
down €17,680 (-13.8%), from €128,336 to €110,656
- Staff costs +€27,560
up €27,560 (+83.6%), from €32,964 to €60,524
- Financial charges -€5,808
down €5,808 (-21.9%), from €26,517 to €20,709
- Depreciation -€3,376
down €3,376 (-11.3%), from €29,982 to €26,606
- Taxes -€2,311
down €2,311 (-12.8%), from €18,116 to €15,805
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 | €686,923 | €663,538 | -€23,385 | -3.4% |
| Fixed assets | 21/28 | €212,534 | €185,928 | -€26,606 | -12.5% |
| Tangible fixed assets | 22/27 | €212,328 | €185,722 | -€26,606 | -12.5% |
| Land and buildings | 22 | €203,479 | €183,992 | -€19,487 | -9.6% |
| Plant, machinery and equipment | 23 | €4,099 | €1,730 | -€2,369 | -57.8% |
| Furniture and vehicles | 24 | €4,685 | €0 | -€4,685 | -100% |
| Other tangible fixed assets | 26 | €65 | €0 | -€65 | -100% |
| Financial fixed assets | 28 | €206 | €206 | = | 0.0% |
| Current assets | 29/58 | €474,389 | €477,610 | +€3,221 | +0.7% |
| Stocks and contracts in progress | 3 | €377,277 | €423,828 | +€46,551 | +12.3% |
| Stocks | 30/36 | €377,277 | €423,828 | +€46,551 | +12.3% |
| Amounts receivable within one year | 40/41 | €23,619 | €19,485 | -€4,134 | -17.5% |
| Trade receivables | 40 | €23,619 | €8,465 | -€15,154 | -64.2% |
| Other amounts receivable | 41 | - | €11,020 | +€11,020 | |
| Cash at bank and in hand | 54/58 | €67,804 | €27,293 | -€40,511 | -59.7% |
| Deferred charges and accrued income | 490/1 | €5,689 | €7,004 | +€1,315 | +23.1% |
| Total equity and liabilities | 10/49 | €686,923 | €663,538 | -€23,385 | -3.4% |
| Equity | 10/15 | €112,773 | €152,058 | +€39,285 | +34.8% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €116,733 | €156,018 | +€39,285 | +33.7% |
| Distributable reserves | 133 | €116,733 | €156,018 | +€39,285 | +33.7% |
| Profit (loss) carried forward | 14 | -€12,020 | -€12,020 | = | 0.0% |
| Amounts payable | 17/49 | €574,150 | €511,480 | -€62,670 | -10.9% |
| Amounts payable after more than one year | 17 | €128,336 | €110,656 | -€17,680 | -13.8% |
| Financial debts | 170/4 | €128,336 | €110,656 | -€17,680 | -13.8% |
| Amounts payable within one year | 42/48 | €444,475 | €400,634 | -€43,841 | -9.9% |
| Current portion of amounts payable after more than one year | 42 | €17,286 | €18,828 | +€1,542 | +8.9% |
| Financial debts | 43 | €225,000 | €225,000 | = | 0.0% |
| Credit institutions | 430/8 | €225,000 | €225,000 | = | 0.0% |
| Trade debts | 44 | €38,370 | €44,779 | +€6,409 | +16.7% |
| Suppliers | 440/4 | €38,370 | €44,779 | +€6,409 | +16.7% |
| Taxes, remuneration and social security | 45 | €37,858 | €7,511 | -€30,347 | -80.2% |
| Taxes | 450/3 | €37,436 | €3,103 | -€34,333 | -91.7% |
| Remuneration and social security | 454/9 | €422 | €4,408 | +€3,986 | +945% |
| Other amounts payable | 47/48 | €125,961 | €104,516 | -€21,445 | -17.0% |
| Accrued charges and deferred income | 492/3 | €1,339 | €190 | -€1,149 | -85.8% |
| Remuneration, social security and pensions | 62 | €32,964 | €60,524 | +€27,560 | +83.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,982 | €26,606 | -€3,376 | -11.3% |
| Other operating charges | 640/8 | €6,082 | €5,904 | -€178 | -2.9% |
| Gross operating margin | 9900 | €167,072 | €168,741 | +€1,669 | +1.0% |
| Operating profit (loss) | 9901 | €98,044 | €75,707 | -€22,337 | -22.8% |
| Financial income | 75/76B | €110 | €92 | -€18 | -16.1% |
| Recurring financial income | 75 | €110 | €92 | -€18 | -16.1% |
| Financial charges | 65/66B | €26,517 | €20,709 | -€5,808 | -21.9% |
| Recurring financial charges | 65 | €26,517 | €20,709 | -€5,808 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €71,637 | €55,090 | -€16,547 | -23.1% |
| Income taxes | 67/77 | €18,116 | €15,805 | -€2,311 | -12.8% |
| Profit (loss) for the period | 9904 | €53,521 | €39,285 | -€14,236 | -26.6% |
| Profit (loss) for the period to be appropriated | 9905 | €53,521 | €39,285 | -€14,236 | -26.6% |
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 1 November 2026 via checked.be.