DMMS: 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.
DMMS
Largest movements
- Cash +€13,754
up €13,754 (+93.6%), from €14,698 to €28,452
mainly Net result for the year (+€23,279) and Trade debts (+€6,539)
- Deferred charges and accrued income +€8,946
up €8,946 (+363.3%), from €2,462 to €11,408
- Receivables within one year -€4,995
down €4,995 (-11.3%), from €44,076 to €39,081
of which Other amounts receivable: -€4,781
- Tangible fixed assets -€1,376
down €1,376 (-16.0%), from €8,577 to €7,201
of which Furniture and vehicles: -€6,274
- Profit (loss) carried forward +€23,279
up €23,279 (+61.6%), from -€37,789 to -€14,510
- Tax, wage and social debts -€8,326
down €8,326 (-37.0%), from €22,498 to €14,172
of which Remuneration and social security: -€5,207
- Trade debts +€6,539
up €6,539 (+78.2%), from €8,365 to €14,904
- Current portion of long-term debt -€4,793
no longer reported in 2025 (was €4,793)
- Depreciation -€7,506
down €7,506 (-81.1%), from €9,261 to €1,755
- Financial income +€4,957
new in 2025: €4,957
of which Non-recurring financial income: +€4,845
- Taxes +€4,013
up €4,013 (+192.7%), from €2,083 to €6,096
- Gross operating margin -€2,285
down €2,285 (-7.5%), from €30,271 to €27,986
- Other operating charges -€335
down €335 (-34.3%), from €976 to €641
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 | €69,813 | €86,142 | +€16,329 | +23.4% |
| Fixed assets | 21/28 | €8,577 | €7,201 | -€1,376 | -16.0% |
| Tangible fixed assets | 22/27 | €8,577 | €7,201 | -€1,376 | -16.0% |
| Plant, machinery and equipment | 23 | €857 | €5,755 | +€4,898 | +571.5% |
| Furniture and vehicles | 24 | €7,720 | €1,446 | -€6,274 | -81.3% |
| Current assets | 29/58 | €61,236 | €78,941 | +€17,705 | +28.9% |
| Amounts receivable within one year | 40/41 | €44,076 | €39,081 | -€4,995 | -11.3% |
| Trade receivables | 40 | €37,351 | €37,137 | -€214 | -0.6% |
| Other amounts receivable | 41 | €6,725 | €1,944 | -€4,781 | -71.1% |
| Cash at bank and in hand | 54/58 | €14,698 | €28,452 | +€13,754 | +93.6% |
| Deferred charges and accrued income | 490/1 | €2,462 | €11,408 | +€8,946 | +363.3% |
| Total equity and liabilities | 10/49 | €69,813 | €86,142 | +€16,329 | +23.4% |
| Equity | 10/15 | €33,557 | €56,836 | +€23,279 | +69.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €68,846 | €68,846 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €68,846 | - | -€68,846 | |
| Other | 1319 | €68,846 | - | -€68,846 | |
| Distributable reserves | 133 | - | €68,846 | +€68,846 | |
| Profit (loss) carried forward | 14 | -€37,789 | -€14,510 | +€23,279 | +61.6% |
| Amounts payable | 17/49 | €36,256 | €29,306 | -€6,950 | -19.2% |
| Amounts payable within one year | 42/48 | €35,656 | €29,106 | -€6,550 | -18.4% |
| Current portion of amounts payable after more than one year | 42 | €4,793 | - | -€4,793 | |
| Financial debts | 43 | - | €30 | +€30 | |
| Other loans | 439 | - | €30 | +€30 | |
| Trade debts | 44 | €8,365 | €14,904 | +€6,539 | +78.2% |
| Suppliers | 440/4 | €8,365 | €14,904 | +€6,539 | +78.2% |
| Taxes, remuneration and social security | 45 | €22,498 | €14,172 | -€8,326 | -37.0% |
| Taxes | 450/3 | €14,731 | €11,612 | -€3,119 | -21.2% |
| Remuneration and social security | 454/9 | €7,767 | €2,560 | -€5,207 | -67.0% |
| Accrued charges and deferred income | 492/3 | €600 | €200 | -€400 | -66.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,261 | €1,755 | -€7,506 | -81.1% |
| Other operating charges | 640/8 | €976 | €641 | -€335 | -34.3% |
| Non-recurring operating charges | 66A | - | €1,077 | +€1,077 | |
| Gross operating margin | 9900 | €30,271 | €27,986 | -€2,285 | -7.5% |
| Operating profit (loss) | 9901 | €20,034 | €24,513 | +€4,479 | +22.4% |
| Financial income | 75/76B | - | €4,957 | +€4,957 | |
| Recurring financial income | 75 | - | €112 | +€112 | |
| Non-recurring financial income | 76B | - | €4,845 | +€4,845 | |
| Financial charges | 65/66B | €144 | €94 | -€50 | -34.4% |
| Recurring financial charges | 65 | €144 | €94 | -€50 | -34.4% |
| Profit (loss) for the period before taxes | 9903 | €19,890 | €29,375 | +€9,485 | +47.7% |
| Income taxes | 67/77 | €2,083 | €6,096 | +€4,013 | +192.7% |
| Profit (loss) for the period | 9904 | €17,807 | €23,279 | +€5,472 | +30.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,807 | €23,279 | +€5,472 | +30.7% |
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 9 October 2026 via checked.be.