DMR: 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.
DMR
Largest movements
- Cash -€7,588
no longer reported in 2024 (was €7,588)
mainly Net result for the year (-€7,110) and Receivables within one year (-€4,160)
- Financial fixed assets -€4,842
no longer reported in 2024 (was €4,842)
- Receivables within one year +€4,160
up €4,160 (+16.5%), from €25,173 to €29,333
- Deferred charges and accrued income +€532
up €532 (+32.1%), from €1,654 to €2,186
- Tangible fixed assets -€450
down €450 (-50.0%), from €900 to €450
- Reserves -€7,110
down €7,110 (-22.2%), from €31,999 to €24,889
- Tax, wage and social debts -€1,033
no longer reported in 2024 (was €1,033)
- Gross operating margin -€31,293
down €31,293, from €22,821 to -€8,472
- Staff costs -€20,612
down €20,612 (-99.5%), from €20,709 to €97
- Financial income +€532
up €532 (+32.1%), from €1,654 to €2,186
- Depreciation -€330
down €330 (-42.3%), from €780 to €450
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,156 | €31,968 | -€8,188 | -20.4% |
| Fixed assets | 21/28 | €5,742 | €450 | -€5,292 | -92.2% |
| Tangible fixed assets | 22/27 | €900 | €450 | -€450 | -50.0% |
| Furniture and vehicles | 24 | €900 | €450 | -€450 | -50.0% |
| Financial fixed assets | 28 | €4,842 | - | -€4,842 | |
| Current assets | 29/58 | €34,415 | €31,518 | -€2,896 | -8.4% |
| Amounts receivable within one year | 40/41 | €25,173 | €29,333 | +€4,160 | +16.5% |
| Other amounts receivable | 41 | €25,173 | €29,333 | +€4,160 | +16.5% |
| Cash at bank and in hand | 54/58 | €7,588 | - | -€7,588 | |
| Deferred charges and accrued income | 490/1 | €1,654 | €2,186 | +€532 | +32.1% |
| Total equity and liabilities | 10/49 | €40,156 | €31,968 | -€8,188 | -20.4% |
| Equity | 10/15 | €38,199 | €31,089 | -€7,110 | -18.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €31,999 | €24,889 | -€7,110 | -22.2% |
| Distributable reserves | 133 | €31,999 | €24,889 | -€7,110 | -22.2% |
| Amounts payable | 17/49 | €1,957 | €879 | -€1,078 | -55.1% |
| Amounts payable within one year | 42/48 | €1,957 | €879 | -€1,078 | -55.1% |
| Trade debts | 44 | €924 | €879 | -€44 | -4.8% |
| Suppliers | 440/4 | €924 | €879 | -€44 | -4.8% |
| Taxes, remuneration and social security | 45 | €1,033 | - | -€1,033 | |
| Taxes | 450/3 | €1,033 | - | -€1,033 | |
| Remuneration, social security and pensions | 62 | €20,709 | €97 | -€20,612 | -99.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €780 | €450 | -€330 | -42.3% |
| Other operating charges | 640/8 | €62 | €187 | +€125 | +201.6% |
| Gross operating margin | 9900 | €22,821 | -€8,472 | -€31,293 | |
| Operating profit (loss) | 9901 | €1,270 | -€9,206 | -€10,475 | |
| Financial income | 75/76B | €1,654 | €2,186 | +€532 | +32.1% |
| Recurring financial income | 75 | €1,654 | €2,186 | +€532 | +32.1% |
| Financial charges | 65/66B | €126 | €90 | -€36 | -28.7% |
| Recurring financial charges | 65 | €126 | €90 | -€36 | -28.7% |
| Profit (loss) for the period before taxes | 9903 | €2,797 | -€7,110 | -€9,907 | |
| Profit (loss) for the period | 9904 | €2,797 | -€7,110 | -€9,907 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,797 | -€7,110 | -€9,907 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.