DMP CONSULT: what changed
Two fiscal 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.
DMP CONSULT
Largest movements
- Receivables within one year +€15,758
up €15,758 (+131.6%), from €11,978 to €27,735
of which Trade receivables: +€11,660
- Tangible fixed assets -€13,044
down €13,044 (-6.6%), from €197,003 to €183,959
of which Land and buildings: -€10,570
- Intangible fixed assets -€7,542
down €7,542 (-14.8%), from €51,032 to €43,491
- Cash -€4,984
down €4,984 (-39.5%), from €12,617 to €7,633
mainly Contributions, distributions and other (-€47,427) and Receivables within one year (-€15,758)
- Profit (loss) carried forward -€16,301
no longer reported in 2025 (was €16,301)
- Debts after one year -€12,711
down €12,711 (-8.6%), from €147,001 to €134,291
- Other debts +€12,427
up €12,427 (+35.5%), from €35,000 to €47,427
- Trade debts +€6,464
up €6,464 (+106.7%), from €6,059 to €12,524
- Staff costs +€24,772
up €24,772 (+344.7%), from €7,186 to €31,958
- Gross operating margin +€23,625
up €23,625 (+30.3%), from €77,962 to €101,586
- Financial charges -€1,510
down €1,510 (-46.4%), from €3,258 to €1,748
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 | €277,677 | €267,948 | -€9,729 | -3.5% |
| Fixed assets | 21/28 | €248,036 | €227,450 | -€20,586 | -8.3% |
| Intangible fixed assets | 21 | €51,032 | €43,491 | -€7,542 | -14.8% |
| Tangible fixed assets | 22/27 | €197,003 | €183,959 | -€13,044 | -6.6% |
| Land and buildings | 22 | €191,602 | €181,032 | -€10,570 | -5.5% |
| Furniture and vehicles | 24 | €2,857 | €2,927 | +€70 | +2.4% |
| Other tangible fixed assets | 26 | €2,544 | - | -€2,544 | |
| Current assets | 29/58 | €29,641 | €40,498 | +€10,857 | +36.6% |
| Amounts receivable within one year | 40/41 | €11,978 | €27,735 | +€15,758 | +131.6% |
| Trade receivables | 40 | €9,814 | €21,474 | +€11,660 | +118.8% |
| Other amounts receivable | 41 | €2,163 | €6,261 | +€4,098 | +189.4% |
| Cash at bank and in hand | 54/58 | €12,617 | €7,633 | -€4,984 | -39.5% |
| Deferred charges and accrued income | 490/1 | €5,047 | €5,130 | +€83 | +1.6% |
| Total equity and liabilities | 10/49 | €277,677 | €267,948 | -€9,729 | -3.5% |
| Equity | 10/15 | €60,201 | €43,900 | -€16,301 | -27.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €42,400 | €42,400 | = | 0.0% |
| Distributable reserves | 133 | €42,400 | €42,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,301 | - | -€16,301 | |
| Amounts payable | 17/49 | €217,476 | €224,048 | +€6,572 | +3.0% |
| Amounts payable after more than one year | 17 | €147,001 | €134,291 | -€12,711 | -8.6% |
| Financial debts | 170/4 | €147,001 | €134,291 | -€12,711 | -8.6% |
| Amounts payable within one year | 42/48 | €69,421 | €88,860 | +€19,440 | +28.0% |
| Current portion of amounts payable after more than one year | 42 | €12,585 | €12,711 | +€126 | +1.0% |
| Trade debts | 44 | €6,059 | €12,524 | +€6,464 | +106.7% |
| Suppliers | 440/4 | €6,059 | €12,524 | +€6,464 | +106.7% |
| Taxes, remuneration and social security | 45 | €15,777 | €16,199 | +€423 | +2.7% |
| Taxes | 450/3 | €14,008 | €11,771 | -€2,237 | -16.0% |
| Remuneration and social security | 454/9 | €1,768 | €4,428 | +€2,659 | +150.4% |
| Other amounts payable | 47/48 | €35,000 | €47,427 | +€12,427 | +35.5% |
| Accrued charges and deferred income | 492/3 | €1,054 | €897 | -€157 | -14.9% |
| Remuneration, social security and pensions | 62 | €7,186 | €31,958 | +€24,772 | +344.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,708 | €22,068 | -€640 | -2.8% |
| Other operating charges | 640/8 | €913 | €1,669 | +€757 | +82.9% |
| Gross operating margin | 9900 | €77,962 | €101,586 | +€23,625 | +30.3% |
| Operating profit (loss) | 9901 | €47,156 | €45,891 | -€1,264 | -2.7% |
| Financial income | 75/76B | €52 | €0 | -€52 | -100.0% |
| Recurring financial income | 75 | €52 | €0 | -€52 | -100.0% |
| Financial charges | 65/66B | €3,258 | €1,748 | -€1,510 | -46.4% |
| Recurring financial charges | 65 | €3,258 | €1,748 | -€1,510 | -46.4% |
| Profit (loss) for the period before taxes | 9903 | €43,950 | €44,144 | +€194 | +0.4% |
| Income taxes | 67/77 | €12,761 | €13,018 | +€257 | +2.0% |
| Profit (loss) for the period | 9904 | €31,189 | €31,126 | -€63 | -0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €31,189 | €31,126 | -€63 | -0.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.