DMOE CONSULT: 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.
DMOE CONSULT
Largest movements
- Cash +€52,292
up €52,292 (+134%), from €38,985 to €91,278
mainly Net result for the year (+€35,398) and Other debts (+€11,608)
- Receivables within one year +€5,080
up €5,080 (+109%), from €4,661 to €9,741
of which Trade receivables: +€7,284
- Tangible fixed assets -€1,431
down €1,431 (-47.6%), from €3,006 to €1,575
- Profit (loss) carried forward +€35,398
up €35,398 (+166%), from €21,378 to €56,776
- Other debts +€11,608
up €11,608 (+88.1%), from €13,174 to €24,781
- Tax, wage and social debts +€9,322
up €9,322 (+163%), from €5,709 to €15,031
- Gross operating margin +€17,761
up €17,761 (+61.7%), from €28,777 to €46,538
- Taxes +€3,397
up €3,397 (+59.5%), from €5,709 to €9,106
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 | €46,653 | €102,594 | +€55,941 | +120% |
| Fixed assets | 21/28 | €3,006 | €1,575 | -€1,431 | -47.6% |
| Tangible fixed assets | 22/27 | €3,006 | €1,575 | -€1,431 | -47.6% |
| Plant, machinery and equipment | 23 | €3,006 | €1,575 | -€1,431 | -47.6% |
| Current assets | 29/58 | €43,646 | €101,018 | +€57,372 | +131% |
| Amounts receivable within one year | 40/41 | €4,661 | €9,741 | +€5,080 | +109% |
| Trade receivables | 40 | €2,457 | €9,741 | +€7,284 | +296% |
| Other amounts receivable | 41 | €2,204 | - | -€2,204 | |
| Cash at bank and in hand | 54/58 | €38,985 | €91,278 | +€52,292 | +134% |
| Total equity and liabilities | 10/49 | €46,653 | €102,594 | +€55,941 | +120% |
| Equity | 10/15 | €26,378 | €61,776 | +€35,398 | +134% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,378 | €56,776 | +€35,398 | +166% |
| Amounts payable | 17/49 | €20,274 | €40,817 | +€20,543 | +101% |
| Amounts payable within one year | 42/48 | €20,274 | €40,817 | +€20,543 | +101% |
| Trade debts | 44 | €1,392 | €1,005 | -€387 | -27.8% |
| Suppliers | 440/4 | €1,392 | €1,005 | -€387 | -27.8% |
| Taxes, remuneration and social security | 45 | €5,709 | €15,031 | +€9,322 | +163% |
| Taxes | 450/3 | €5,709 | €15,031 | +€9,322 | +163% |
| Other amounts payable | 47/48 | €13,174 | €24,781 | +€11,608 | +88.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,288 | €1,431 | +€144 | +11.1% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €28,777 | €46,538 | +€17,761 | +61.7% |
| Operating profit (loss) | 9901 | €27,101 | €44,706 | +€17,605 | +65.0% |
| Financial income | 75/76B | - | €25 | +€25 | |
| Recurring financial income | 75 | - | €25 | +€25 | |
| Financial charges | 65/66B | €15 | €227 | +€212 | +1,463% |
| Recurring financial charges | 65 | €15 | €227 | +€212 | +1,463% |
| Profit (loss) for the period before taxes | 9903 | €27,087 | €44,504 | +€17,417 | +64.3% |
| Income taxes | 67/77 | €5,709 | €9,106 | +€3,397 | +59.5% |
| Profit (loss) for the period | 9904 | €21,378 | €35,398 | +€14,020 | +65.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,378 | €35,398 | +€14,020 | +65.6% |
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 16 October 2026 via checked.be.