DMR CONCEPT: 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.
DMR CONCEPT
Largest movements
- Receivables within one year +€48,869
up €48,869 (+73.5%), from €66,487 to €115,356
of which Trade receivables: +€55,167
- Cash +€4,771
up €4,771 (+29.7%), from €16,067 to €20,838
mainly Trade debts (+€42,799) and Net result for the year (+€18,213)
- Trade debts +€42,799
up €42,799 (+80.3%), from €53,305 to €96,104
- Profit (loss) carried forward +€18,213
up €18,213 (+184%), from €9,909 to €28,122
- Tax, wage and social debts -€8,601
down €8,601 (-45.2%), from €19,040 to €10,438
of which Remuneration and social security: -€8,801
- Gross operating margin +€14,271
up €14,271 (+55.0%), from €25,965 to €40,236
- Taxes +€2,604
up €2,604 (+98.9%), from €2,632 to €5,235
- Staff costs +€2,125
up €2,125 (+19.9%), from €10,667 to €12,792
- Financial charges +€655
up €655 (+340%), from €192 to €847
- Other operating charges +€583
up €583 (+22.7%), from €2,565 to €3,148
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,754 | €136,394 | +€53,640 | +64.8% |
| Fixed assets | 21/28 | €200 | €200 | = | 0.0% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €82,554 | €136,194 | +€53,640 | +65.0% |
| Amounts receivable within one year | 40/41 | €66,487 | €115,356 | +€48,869 | +73.5% |
| Trade receivables | 40 | €58,714 | €113,881 | +€55,167 | +94.0% |
| Other amounts receivable | 41 | €7,773 | €1,475 | -€6,298 | -81.0% |
| Cash at bank and in hand | 54/58 | €16,067 | €20,838 | +€4,771 | +29.7% |
| Total equity and liabilities | 10/49 | €82,754 | €136,394 | +€53,640 | +64.8% |
| Equity | 10/15 | €10,409 | €28,622 | +€18,213 | +175% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,909 | €28,122 | +€18,213 | +184% |
| Amounts payable | 17/49 | €72,345 | €107,772 | +€35,427 | +49.0% |
| Amounts payable within one year | 42/48 | €72,345 | €107,772 | +€35,427 | +49.0% |
| Trade debts | 44 | €53,305 | €96,104 | +€42,799 | +80.3% |
| Suppliers | 440/4 | €53,305 | €96,104 | +€42,799 | +80.3% |
| Taxes, remuneration and social security | 45 | €19,040 | €10,438 | -€8,601 | -45.2% |
| Taxes | 450/3 | €10,239 | €10,438 | +€199 | +1.9% |
| Remuneration and social security | 454/9 | €8,801 | - | -€8,801 | |
| Other amounts payable | 47/48 | - | €1,229 | +€1,229 | |
| Remuneration, social security and pensions | 62 | €10,667 | €12,792 | +€2,125 | +19.9% |
| Other operating charges | 640/8 | €2,565 | €3,148 | +€583 | +22.7% |
| Gross operating margin | 9900 | €25,965 | €40,236 | +€14,271 | +55.0% |
| Operating profit (loss) | 9901 | €12,733 | €24,296 | +€11,563 | +90.8% |
| Financial charges | 65/66B | €192 | €847 | +€655 | +340% |
| Recurring financial charges | 65 | €192 | €847 | +€655 | +340% |
| Profit (loss) for the period before taxes | 9903 | €12,541 | €23,448 | +€10,908 | +87.0% |
| Income taxes | 67/77 | €2,632 | €5,235 | +€2,604 | +98.9% |
| Profit (loss) for the period | 9904 | €9,909 | €18,213 | +€8,304 | +83.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,909 | €18,213 | +€8,304 | +83.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.