DMN CREATION: 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.
DMN CREATION
Largest movements
- Cash +€86,373
up €86,373 (+373.6%), from €23,122 to €109,495
mainly Net result for the year (+€82,366) and Tax, wage and social debts (+€23,552)
- Receivables within one year +€13,799
up €13,799 (+68.2%), from €20,222 to €34,021
of which Trade receivables: +€14,723
- Profit (loss) carried forward +€82,366
up €82,366 (+167.0%), from €49,330 to €131,695
- Tax, wage and social debts +€23,552
up €23,552 (+269.3%), from €8,745 to €32,296
of which Taxes: +€16,385
- Debts after one year -€6,906
down €6,906 (-85.4%), from €8,086 to €1,180
- Gross operating margin +€88,052
up €88,052 (+245.4%), from €35,884 to €123,936
- Taxes +€16,385
up €16,385 (+344.1%), from €4,762 to €21,146
- Depreciation +€9,223
up €9,223 (+107.1%), from €8,615 to €17,838
- Other operating charges -€2,052
down €2,052 (-56.1%), from €3,658 to €1,606
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 | €78,798 | €179,897 | +€101,099 | +128.3% |
| Fixed assets | 21/28 | €34,688 | €35,251 | +€563 | +1.6% |
| Tangible fixed assets | 22/27 | €34,688 | €35,251 | +€563 | +1.6% |
| Plant, machinery and equipment | 23 | €692 | €2,872 | +€2,180 | +315.2% |
| Furniture and vehicles | 24 | €33,996 | €32,379 | -€1,617 | -4.8% |
| Current assets | 29/58 | €44,110 | €144,646 | +€100,536 | +227.9% |
| Amounts receivable within one year | 40/41 | €20,222 | €34,021 | +€13,799 | +68.2% |
| Trade receivables | 40 | €17,883 | €32,606 | +€14,723 | +82.3% |
| Other amounts receivable | 41 | €2,339 | €1,416 | -€924 | -39.5% |
| Cash at bank and in hand | 54/58 | €23,122 | €109,495 | +€86,373 | +373.6% |
| Deferred charges and accrued income | 490/1 | €766 | €1,129 | +€363 | +47.5% |
| Total equity and liabilities | 10/49 | €78,798 | €179,897 | +€101,099 | +128.3% |
| Equity | 10/15 | €53,330 | €135,695 | +€82,366 | +154.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,330 | €131,695 | +€82,366 | +167.0% |
| Amounts payable | 17/49 | €25,468 | €44,201 | +€18,733 | +73.6% |
| Amounts payable after more than one year | 17 | €8,086 | €1,180 | -€6,906 | -85.4% |
| Financial debts | 170/4 | €8,086 | €1,180 | -€6,906 | -85.4% |
| Amounts payable within one year | 42/48 | €17,383 | €43,021 | +€25,639 | +147.5% |
| Current portion of amounts payable after more than one year | 42 | €6,615 | €6,906 | +€291 | +4.4% |
| Trade debts | 44 | €448 | €2,168 | +€1,720 | +384.2% |
| Suppliers | 440/4 | €448 | €2,168 | +€1,720 | +384.2% |
| Taxes, remuneration and social security | 45 | €8,745 | €32,296 | +€23,552 | +269.3% |
| Taxes | 450/3 | €4,762 | €21,146 | +€16,385 | +344.1% |
| Remuneration and social security | 454/9 | €3,983 | €11,150 | +€7,167 | +179.9% |
| Other amounts payable | 47/48 | €1,575 | €1,651 | +€76 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,615 | €17,838 | +€9,223 | +107.1% |
| Other operating charges | 640/8 | €3,658 | €1,606 | -€2,052 | -56.1% |
| Gross operating margin | 9900 | €35,884 | €123,936 | +€88,052 | +245.4% |
| Operating profit (loss) | 9901 | €23,610 | €104,492 | +€80,882 | +342.6% |
| Financial income | 75/76B | €0 | €0 | -€0 | -90.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -90.0% |
| Financial charges | 65/66B | €815 | €980 | +€164 | +20.2% |
| Recurring financial charges | 65 | €815 | €980 | +€164 | +20.2% |
| Profit (loss) for the period before taxes | 9903 | €22,795 | €103,512 | +€80,717 | +354.1% |
| Income taxes | 67/77 | €4,762 | €21,146 | +€16,385 | +344.1% |
| Profit (loss) for the period | 9904 | €18,033 | €82,366 | +€64,332 | +356.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,033 | €82,366 | +€64,332 | +356.7% |
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 12 October 2026 via checked.be.