DMPS: 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.
DMPS
Largest movements
- Tangible fixed assets -€92,073
down €92,073 (-5.1%), from €1.8m to €1.7m
of which Land and buildings: -€66,502
- Cash -€84,767
down €84,767 (-53.2%), from €159,347 to €74,580
mainly Net result for the year (-€133,284) and Receivables within one year (-€81,091)
- Receivables within one year +€81,091
up €81,091 (+45.1%), from €179,806 to €260,897
of which Trade receivables: +€104,324
- Stocks and contracts -€51,866
down €51,866 (-29.7%), from €174,804 to €122,938
of which Contracts in progress: -€87,022
- Reserves -€133,284
down €133,284 (-31.4%), from €425,100 to €291,816
of which Distributable reserves: -€133,284
- Debts after one year -€73,768
down €73,768 (-4.4%), from €1.7m to €1.6m
of which Financial debts: -€73,768
- Trade debts +€45,808
up €45,808 (+150.1%), from €30,519 to €76,328
- Gross operating margin -€190,968
down €190,968 (-33.9%), from €563,716 to €372,748
- Staff costs -€48,784
down €48,784 (-11.9%), from €410,181 to €361,397
- Financial charges +€35,248
up €35,248 (+236.8%), from €14,885 to €50,133
- Depreciation +€24,651
up €24,651 (+36.9%), from €66,863 to €91,514
- Other operating charges -€8,111
down €8,111 (-72.3%), from €11,212 to €3,101
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 | €2,327,239 | €2,180,183 | -€147,056 | -6.3% |
| Fixed assets | 21/28 | €1,811,304 | €1,719,231 | -€92,073 | -5.1% |
| Tangible fixed assets | 22/27 | €1,811,304 | €1,719,231 | -€92,073 | -5.1% |
| Land and buildings | 22 | €1,753,073 | €1,686,571 | -€66,502 | -3.8% |
| Plant, machinery and equipment | 23 | €33,199 | €15,229 | -€17,971 | -54.1% |
| Furniture and vehicles | 24 | €25,032 | €17,431 | -€7,600 | -30.4% |
| Current assets | 29/58 | €515,935 | €460,951 | -€54,984 | -10.7% |
| Stocks and contracts in progress | 3 | €174,804 | €122,938 | -€51,866 | -29.7% |
| Stocks | 30/36 | €63,586 | €98,741 | +€35,155 | +55.3% |
| Contracts in progress | 37 | €111,219 | €24,197 | -€87,022 | -78.2% |
| Amounts receivable within one year | 40/41 | €179,806 | €260,897 | +€81,091 | +45.1% |
| Trade receivables | 40 | €146,119 | €250,443 | +€104,324 | +71.4% |
| Other amounts receivable | 41 | €33,687 | €10,454 | -€23,233 | -69.0% |
| Cash at bank and in hand | 54/58 | €159,347 | €74,580 | -€84,767 | -53.2% |
| Deferred charges and accrued income | 490/1 | €1,977 | €2,536 | +€559 | +28.3% |
| Total equity and liabilities | 10/49 | €2,327,239 | €2,180,183 | -€147,056 | -6.3% |
| Equity | 10/15 | €443,700 | €310,416 | -€133,284 | -30.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €425,100 | €291,816 | -€133,284 | -31.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €81 | €81 | = | 0.0% |
| Distributable reserves | 133 | €425,019 | €291,735 | -€133,284 | -31.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,883,539 | €1,869,767 | -€13,772 | -0.7% |
| Amounts payable after more than one year | 17 | €1,672,841 | €1,599,073 | -€73,768 | -4.4% |
| Financial debts | 170/4 | €1,538,841 | €1,465,073 | -€73,768 | -4.8% |
| Other amounts payable | 178/9 | €134,000 | €134,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €209,370 | €259,652 | +€50,282 | +24.0% |
| Current portion of amounts payable after more than one year | 42 | €71,932 | €73,768 | +€1,835 | +2.6% |
| Trade debts | 44 | €30,519 | €76,328 | +€45,808 | +150.1% |
| Suppliers | 440/4 | €30,519 | €76,328 | +€45,808 | +150.1% |
| Taxes, remuneration and social security | 45 | €36,918 | €45,248 | +€8,329 | +22.6% |
| Taxes | 450/3 | €27,108 | €33,063 | +€5,955 | +22.0% |
| Remuneration and social security | 454/9 | €9,810 | €12,185 | +€2,375 | +24.2% |
| Other amounts payable | 47/48 | €70,000 | €64,309 | -€5,691 | -8.1% |
| Accrued charges and deferred income | 492/3 | €1,329 | €11,042 | +€9,713 | +731.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €410,181 | €361,397 | -€48,784 | -11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,863 | €91,514 | +€24,651 | +36.9% |
| Other operating charges | 640/8 | €11,212 | €3,101 | -€8,111 | -72.3% |
| Non-recurring operating charges | 66A | €7,713 | €559 | -€7,155 | -92.8% |
| Gross operating margin | 9900 | €563,716 | €372,748 | -€190,968 | -33.9% |
| Operating profit (loss) | 9901 | €67,746 | -€83,823 | -€151,569 | |
| Financial income | 75/76B | €746 | €672 | -€74 | -9.9% |
| Recurring financial income | 75 | €746 | €672 | -€74 | -9.9% |
| Financial charges | 65/66B | €14,885 | €50,133 | +€35,248 | +236.8% |
| Recurring financial charges | 65 | €14,885 | €50,133 | +€35,248 | +236.8% |
| Profit (loss) for the period before taxes | 9903 | €53,607 | -€133,284 | -€186,891 | |
| Income taxes | 67/77 | €28 | €0 | -€28 | -100.0% |
| Profit (loss) for the period | 9904 | €53,578 | -€133,284 | -€186,863 | |
| Profit (loss) for the period to be appropriated | 9905 | €53,578 | -€133,284 | -€186,863 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.