DMPcom: 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.
DMPcom
Largest movements
- Cash +€9,128
up €9,128 (+35.6%), from €25,610 to €34,738
mainly Receivables within one year (+€4,223) and Trade debts (+€3,286)
- Receivables within one year -€4,223
down €4,223 (-19.6%), from €21,575 to €17,352
of which Trade receivables: -€5,258
- Deferred charges and accrued income -€762
down €762 (-37.7%), from €2,021 to €1,259
- Trade debts +€3,286
up €3,286 (+28.5%), from €11,548 to €14,834
- Reserves +€1,205
up €1,205 (+4.8%), from €24,950 to €26,155
of which Distributable reserves: +€1,205
- Gross operating margin -€6,967
down €6,967 (-54.2%), from €12,845 to €5,878
- Taxes -€853
down €853 (-45.3%), from €1,882 to €1,029
- Depreciation +€542
up €542 (+339%), from €160 to €701
- Financial charges -€264
down €264 (-11.5%), from €2,304 to €2,040
of which Financial charges: -€225
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 | €51,241 | €55,061 | +€3,820 | +7.5% |
| Fixed assets | 21/28 | €2,035 | €1,713 | -€322 | -15.8% |
| Tangible fixed assets | 22/27 | €1,800 | €1,478 | -€322 | -17.9% |
| Furniture and vehicles | 24 | €1,800 | €1,478 | -€322 | -17.9% |
| Financial fixed assets | 28 | €235 | €235 | = | 0.0% |
| Current assets | 29/58 | €49,206 | €53,348 | +€4,142 | +8.4% |
| Amounts receivable within one year | 40/41 | €21,575 | €17,352 | -€4,223 | -19.6% |
| Trade receivables | 40 | €19,418 | €14,160 | -€5,258 | -27.1% |
| Other amounts receivable | 41 | €2,157 | €3,191 | +€1,034 | +48.0% |
| Cash at bank and in hand | 54/58 | €25,610 | €34,738 | +€9,128 | +35.6% |
| Deferred charges and accrued income | 490/1 | €2,021 | €1,259 | -€762 | -37.7% |
| Total equity and liabilities | 10/49 | €51,241 | €55,061 | +€3,820 | +7.5% |
| Equity | 10/15 | €31,150 | €32,355 | +€1,205 | +3.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €24,950 | €26,155 | +€1,205 | +4.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €23,090 | €24,295 | +€1,205 | +5.2% |
| Amounts payable | 17/49 | €20,091 | €22,706 | +€2,615 | +13.0% |
| Amounts payable within one year | 42/48 | €20,091 | €22,706 | +€2,615 | +13.0% |
| Trade debts | 44 | €11,548 | €14,834 | +€3,286 | +28.5% |
| Suppliers | 440/4 | €11,548 | €14,834 | +€3,286 | +28.5% |
| Taxes, remuneration and social security | 45 | €8,164 | €7,690 | -€474 | -5.8% |
| Taxes | 450/3 | €3,969 | €3,445 | -€524 | -13.2% |
| Remuneration and social security | 454/9 | €4,194 | €4,244 | +€50 | +1.2% |
| Other amounts payable | 47/48 | €379 | €181 | -€198 | -52.1% |
| Non-recurring operating income | 76A | €92 | - | -€92 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €160 | €701 | +€542 | +339% |
| Other operating charges | 640/8 | €813 | €754 | -€59 | -7.2% |
| Non-recurring operating charges | 66A | - | €150 | +€150 | |
| Gross operating margin | 9900 | €12,845 | €5,878 | -€6,967 | -54.2% |
| Operating profit (loss) | 9901 | €11,873 | €4,272 | -€7,600 | -64.0% |
| Financial income | 75/76B | €1 | €2 | +€1 | +96.2% |
| Recurring financial income | 75 | €1 | €2 | +€1 | +96.2% |
| Financial charges | 65/66B | €2,304 | €2,040 | -€264 | -11.5% |
| Recurring financial charges | 65 | €2,265 | €2,040 | -€225 | -9.9% |
| Non-recurring financial charges | 66B | €39 | - | -€39 | |
| Profit (loss) for the period before taxes | 9903 | €9,570 | €2,234 | -€7,336 | -76.7% |
| Income taxes | 67/77 | €1,882 | €1,029 | -€853 | -45.3% |
| Profit (loss) for the period | 9904 | €7,688 | €1,205 | -€6,483 | -84.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,688 | €1,205 | -€6,483 | -84.3% |
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 15 October 2026 via checked.be.