DMR CONSULTING: 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 CONSULTING
Largest movements
- Cash -€43,921
down €43,921 (-81.4%), from €53,983 to €10,062
mainly Investment in fixed assets (net) (-€77,856) and Net result for the year (-€52,498)
- Tangible fixed assets +€30,297
up €30,297 (+8.2%), from €369,123 to €399,421
of which Land and buildings: +€36,634
- Receivables within one year +€16,800
up €16,800 (+112%), from €15,026 to €31,826
of which Trade receivables: +€18,418
- Other debts +€53,567
up €53,567 (+130%), from €41,091 to €94,658
- Profit (loss) carried forward -€52,498
down €52,498 (-44.1%), from €119,025 to €66,528
- Gross operating margin +€14,096
up €14,096, from -€7,860 to €6,236
- Depreciation -€4,437
down €4,437 (-8.5%), from €51,995 to €47,559
- Taxes +€480
new in 2025: €480
- Other operating charges +€373
up €373 (+3.7%), from €9,989 to €10,362
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 | €438,302 | €441,478 | +€3,176 | +0.7% |
| Fixed assets | 21/28 | €369,293 | €399,591 | +€30,297 | +8.2% |
| Tangible fixed assets | 22/27 | €369,123 | €399,421 | +€30,297 | +8.2% |
| Land and buildings | 22 | €362,787 | €399,421 | +€36,634 | +10.1% |
| Furniture and vehicles | 24 | €6,337 | - | -€6,337 | |
| Financial fixed assets | 28 | €170 | €170 | = | 0.0% |
| Current assets | 29/58 | €69,009 | €41,888 | -€27,121 | -39.3% |
| Amounts receivable within one year | 40/41 | €15,026 | €31,826 | +€16,800 | +112% |
| Trade receivables | 40 | €13,408 | €31,826 | +€18,418 | +137% |
| Other amounts receivable | 41 | €1,618 | - | -€1,618 | |
| Cash at bank and in hand | 54/58 | €53,983 | €10,062 | -€43,921 | -81.4% |
| Total equity and liabilities | 10/49 | €438,302 | €441,478 | +€3,176 | +0.7% |
| Equity | 10/15 | €395,614 | €343,117 | -€52,498 | -13.3% |
| Contributions | 10/11 | €91,803 | €91,803 | = | 0.0% |
| Reserves | 13 | €184,786 | €184,786 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,180 | €9,180 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9,180 | €9,180 | = | 0.0% |
| Tax-exempt reserves | 132 | €175,606 | €175,606 | = | 0.0% |
| Profit (loss) carried forward | 14 | €119,025 | €66,528 | -€52,498 | -44.1% |
| Amounts payable | 17/49 | €42,688 | €98,362 | +€55,674 | +130% |
| Amounts payable after more than one year | 17 | €800 | €800 | = | 0.0% |
| Other amounts payable | 178/9 | €800 | €800 | = | 0.0% |
| Amounts payable within one year | 42/48 | €41,888 | €97,562 | +€55,674 | +133% |
| Trade debts | 44 | €797 | €2,903 | +€2,107 | +264% |
| Suppliers | 440/4 | €797 | €2,903 | +€2,107 | +264% |
| Other amounts payable | 47/48 | €41,091 | €94,658 | +€53,567 | +130% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,995 | €47,559 | -€4,437 | -8.5% |
| Other operating charges | 640/8 | €9,989 | €10,362 | +€373 | +3.7% |
| Gross operating margin | 9900 | -€7,860 | €6,236 | +€14,096 | |
| Operating profit (loss) | 9901 | -€69,844 | -€51,685 | +€18,159 | +26.0% |
| Financial charges | 65/66B | €282 | €333 | +€51 | +17.9% |
| Recurring financial charges | 65 | €282 | €333 | +€51 | +17.9% |
| Profit (loss) for the period before taxes | 9903 | -€70,126 | -€52,018 | +€18,109 | +25.8% |
| Income taxes | 67/77 | - | €480 | +€480 | |
| Profit (loss) for the period | 9904 | -€70,126 | -€52,498 | +€17,629 | +25.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€70,126 | -€52,498 | +€17,629 | +25.1% |
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 22 October 2026 via checked.be.