DMPconsult: 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.
DMPconsult
Largest movements
- Tangible fixed assets +€324,345
up €324,345 (+153.6%), from €211,172 to €535,517
of which Land and buildings: +€325,037
- Receivables within one year -€71,253
down €71,253 (-82.9%), from €85,967 to €14,714
of which Other amounts receivable: -€74,472
- Current investments -€51,578
down €51,578 (-46.3%), from €111,422 to €59,844
- Cash +€38,185
up €38,185 (+75.8%), from €50,399 to €88,584
mainly Debts after one year (+€180,732) and Other debts (+€106,341)
- Deferred charges and accrued income +€13,680
new in 2025: €13,680
- Debts after one year +€180,732
up €180,732 (+120.2%), from €150,379 to €331,111
- Other debts +€106,341
new in 2025: €106,341
- Reserves -€21,559
down €21,559 (-9.0%), from €238,957 to €217,398
of which Distributable reserves: -€19,699
- Current portion of long-term debt -€11,304
down €11,304 (-44.2%), from €25,572 to €14,268
- Financial charges +€7,336
up €7,336 (+212.7%), from €3,449 to €10,785
- Taxes -€2,449
down €2,449 (-14.6%), from €16,797 to €14,348
- Financial income -€2,255
down €2,255 (-43.6%), from €5,169 to €2,914
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 | €458,960 | €712,339 | +€253,378 | +55.2% |
| Fixed assets | 21/28 | €211,172 | €535,517 | +€324,345 | +153.6% |
| Tangible fixed assets | 22/27 | €211,172 | €535,517 | +€324,345 | +153.6% |
| Land and buildings | 22 | €209,624 | €534,660 | +€325,037 | +155.1% |
| Furniture and vehicles | 24 | €1,548 | €857 | -€692 | -44.7% |
| Current assets | 29/58 | €247,788 | €176,822 | -€70,966 | -28.6% |
| Amounts receivable within one year | 40/41 | €85,967 | €14,714 | -€71,253 | -82.9% |
| Trade receivables | 40 | €11,495 | €14,714 | +€3,219 | +28.0% |
| Other amounts receivable | 41 | €74,472 | - | -€74,472 | |
| Current investments | 50/53 | €111,422 | €59,844 | -€51,578 | -46.3% |
| Cash at bank and in hand | 54/58 | €50,399 | €88,584 | +€38,185 | +75.8% |
| Deferred charges and accrued income | 490/1 | - | €13,680 | +€13,680 | |
| Total equity and liabilities | 10/49 | €458,960 | €712,339 | +€253,378 | +55.2% |
| Equity | 10/15 | €257,557 | €235,998 | -€21,559 | -8.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €238,957 | €217,398 | -€21,559 | -9.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €237,097 | €217,398 | -€19,699 | -8.3% |
| Amounts payable | 17/49 | €201,403 | €476,340 | +€274,937 | +136.5% |
| Amounts payable after more than one year | 17 | €150,379 | €331,111 | +€180,732 | +120.2% |
| Financial debts | 170/4 | €150,379 | €331,111 | +€180,732 | +120.2% |
| Amounts payable within one year | 42/48 | €51,024 | €145,229 | +€94,205 | +184.6% |
| Current portion of amounts payable after more than one year | 42 | €25,572 | €14,268 | -€11,304 | -44.2% |
| Trade debts | 44 | €3,039 | €6,825 | +€3,786 | +124.6% |
| Suppliers | 440/4 | €3,039 | €6,825 | +€3,786 | +124.6% |
| Taxes, remuneration and social security | 45 | €22,413 | €17,795 | -€4,617 | -20.6% |
| Taxes | 450/3 | €20,717 | €16,152 | -€4,565 | -22.0% |
| Remuneration and social security | 454/9 | €1,696 | €1,643 | -€53 | -3.1% |
| Other amounts payable | 47/48 | - | €106,341 | +€106,341 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,635 | €27,970 | -€664 | -2.3% |
| Other operating charges | 640/8 | €2,826 | €2,429 | -€398 | -14.1% |
| Gross operating margin | 9900 | €89,743 | €88,865 | -€878 | -1.0% |
| Operating profit (loss) | 9901 | €58,282 | €58,466 | +€184 | +0.3% |
| Financial income | 75/76B | €5,169 | €2,914 | -€2,255 | -43.6% |
| Recurring financial income | 75 | €5,169 | €2,914 | -€2,255 | -43.6% |
| Financial charges | 65/66B | €3,449 | €10,785 | +€7,336 | +212.7% |
| Recurring financial charges | 65 | €3,449 | €10,785 | +€7,336 | +212.7% |
| Profit (loss) for the period before taxes | 9903 | €60,002 | €50,596 | -€9,407 | -15.7% |
| Income taxes | 67/77 | €16,797 | €14,348 | -€2,449 | -14.6% |
| Profit (loss) for the period | 9904 | €43,205 | €36,248 | -€6,957 | -16.1% |
| Profit (loss) for the period to be appropriated | 9905 | €43,205 | €36,248 | -€6,957 | -16.1% |
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 11 October 2026 via checked.be.