DMPCO: 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.
DMPCO
Largest movements
- Cash -€11,287
down €11,287 (-81.2%), from €13,895 to €2,609
mainly Trade debts (-€12,061) and Tax, wage and social debts (-€6,716)
- Tangible fixed assets -€9,953
down €9,953 (-45.9%), from €21,681 to €11,728
- Trade debts -€12,061
down €12,061 (-82.3%), from €14,654 to €2,593
- Tax, wage and social debts -€6,716
down €6,716 (-87.1%), from €7,711 to €995
of which Taxes: -€4,666
- Current portion of long-term debt -€6,384
down €6,384 (-57.5%), from €11,111 to €4,727
- Reserves +€5,291
up €5,291 (+49.9%), from €10,597 to €15,888
- Debts after one year -€4,727
down €4,727 (-100.0%), from €4,727 to €0
- Gross operating margin +€10,198
up €10,198 (+73.6%), from €13,848 to €24,046
- Taxes +€2,771
up €2,771 (+124.1%), from €2,234 to €5,005
- Financial charges -€686
down €686 (-48.2%), from €1,423 to €737
- Other operating charges -€345
down €345 (-18.4%), from €1,878 to €1,533
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 | €50,792 | €28,631 | -€22,161 | -43.6% |
| Fixed assets | 21/28 | €21,681 | €11,728 | -€9,953 | -45.9% |
| Tangible fixed assets | 22/27 | €21,681 | €11,728 | -€9,953 | -45.9% |
| Furniture and vehicles | 24 | €21,681 | €11,728 | -€9,953 | -45.9% |
| Current assets | 29/58 | €29,111 | €16,903 | -€12,208 | -41.9% |
| Amounts receivable within one year | 40/41 | €10,833 | €10,402 | -€431 | -4.0% |
| Trade receivables | 40 | €10,833 | €8,586 | -€2,247 | -20.7% |
| Other amounts receivable | 41 | €0 | €1,816 | +€1,816 | |
| Cash at bank and in hand | 54/58 | €13,895 | €2,609 | -€11,287 | -81.2% |
| Deferred charges and accrued income | 490/1 | €4,383 | €3,892 | -€491 | -11.2% |
| Total equity and liabilities | 10/49 | €50,792 | €28,631 | -€22,161 | -43.6% |
| Equity | 10/15 | €11,034 | €17,888 | +€6,854 | +62.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €10,597 | €15,888 | +€5,291 | +49.9% |
| Distributable reserves | 133 | €10,597 | €15,888 | +€5,291 | +49.9% |
| Profit (loss) carried forward | 14 | -€1,564 | €0 | +€1,564 | |
| Amounts payable | 17/49 | €39,758 | €10,743 | -€29,016 | -73.0% |
| Amounts payable after more than one year | 17 | €4,727 | €0 | -€4,727 | -100.0% |
| Financial debts | 170/4 | €4,727 | €0 | -€4,727 | -100.0% |
| Amounts payable within one year | 42/48 | €35,031 | €10,743 | -€24,288 | -69.3% |
| Current portion of amounts payable after more than one year | 42 | €11,111 | €4,727 | -€6,384 | -57.5% |
| Trade debts | 44 | €14,654 | €2,593 | -€12,061 | -82.3% |
| Suppliers | 440/4 | €14,654 | €2,593 | -€12,061 | -82.3% |
| Taxes, remuneration and social security | 45 | €7,711 | €995 | -€6,716 | -87.1% |
| Taxes | 450/3 | €5,661 | €995 | -€4,666 | -82.4% |
| Remuneration and social security | 454/9 | €2,050 | €0 | -€2,050 | -100.0% |
| Other amounts payable | 47/48 | €1,556 | €2,428 | +€872 | +56.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,953 | €9,953 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,878 | €1,533 | -€345 | -18.4% |
| Gross operating margin | 9900 | €13,848 | €24,046 | +€10,198 | +73.6% |
| Operating profit (loss) | 9901 | €2,017 | €12,561 | +€10,544 | +522.7% |
| Financial income | 75/76B | €76 | €36 | -€40 | -52.9% |
| Recurring financial income | 75 | €76 | €36 | -€40 | -52.9% |
| Financial charges | 65/66B | €1,423 | €737 | -€686 | -48.2% |
| Recurring financial charges | 65 | €1,423 | €737 | -€686 | -48.2% |
| Profit (loss) for the period before taxes | 9903 | €670 | €11,859 | +€11,189 | +1669.5% |
| Income taxes | 67/77 | €2,234 | €5,005 | +€2,771 | +124.1% |
| Profit (loss) for the period | 9904 | -€1,564 | €6,854 | +€8,418 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,564 | €6,854 | +€8,418 |
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 3 October 2026 via checked.be.