DMS.ACC: 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.
DMS.ACC
Largest movements
- Tangible fixed assets -€4,221
down €4,221 (-3.5%), from €121,518 to €117,297
of which Plant, machinery and equipment: -€2,474
- Receivables within one year -€3,571
down €3,571 (-83.8%), from €4,262 to €691
- Other debts -€8,750
down €8,750 (-14.0%), from €62,445 to €53,695
- Short-term financial debts -€5,382
down €5,382 (-69.6%), from €7,729 to €2,347
- Debts after one year +€3,435
new in 2025: €3,435
- Reserves +€2,372
up €2,372 (+6.2%), from €38,036 to €40,409
of which Distributable reserves: +€2,372
- Depreciation -€7,882
down €7,882 (-43.1%), from €18,304 to €10,421
- Gross operating margin -€3,398
down €3,398 (-15.8%), from €21,446 to €18,049
- Taxes +€303
up €303 (+12.8%), from €2,357 to €2,659
- Other operating charges -€240
down €240 (-10.4%), from €2,316 to €2,076
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 | €127,336 | €119,597 | -€7,739 | -6.1% |
| Fixed assets | 21/28 | €121,518 | €117,297 | -€4,221 | -3.5% |
| Tangible fixed assets | 22/27 | €121,518 | €117,297 | -€4,221 | -3.5% |
| Land and buildings | 22 | €95,362 | €93,108 | -€2,254 | -2.4% |
| Plant, machinery and equipment | 23 | €14,099 | €11,626 | -€2,474 | -17.5% |
| Furniture and vehicles | 24 | €12,057 | €12,563 | +€506 | +4.2% |
| Current assets | 29/58 | €5,818 | €2,300 | -€3,518 | -60.5% |
| Stocks and contracts in progress | 3 | €363 | €188 | -€175 | -48.2% |
| Stocks | 30/36 | €363 | €188 | -€175 | -48.2% |
| Amounts receivable within one year | 40/41 | €4,262 | €691 | -€3,571 | -83.8% |
| Trade receivables | 40 | €4,262 | €691 | -€3,571 | -83.8% |
| Cash at bank and in hand | 54/58 | €1,193 | €1,421 | +€228 | +19.1% |
| Total equity and liabilities | 10/49 | €127,336 | €119,597 | -€7,739 | -6.1% |
| Equity | 10/15 | €56,536 | €58,909 | +€2,372 | +4.2% |
| Contributions | 10/11 | €18,500 | €18,500 | = | 0.0% |
| Reserves | 13 | €38,036 | €40,409 | +€2,372 | +6.2% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,301 | €2,301 | = | 0.0% |
| Distributable reserves | 133 | €33,877 | €36,249 | +€2,372 | +7.0% |
| Amounts payable | 17/49 | €70,799 | €60,688 | -€10,111 | -14.3% |
| Amounts payable after more than one year | 17 | - | €3,435 | +€3,435 | |
| Financial debts | 170/4 | - | €3,435 | +€3,435 | |
| Amounts payable within one year | 42/48 | €70,799 | €57,253 | -€13,546 | -19.1% |
| Financial debts | 43 | €7,729 | €2,347 | -€5,382 | -69.6% |
| Credit institutions | 430/8 | €7,729 | €2,347 | -€5,382 | -69.6% |
| Trade debts | 44 | €625 | €508 | -€117 | -18.8% |
| Suppliers | 440/4 | €625 | €508 | -€117 | -18.8% |
| Taxes, remuneration and social security | 45 | - | €703 | +€703 | |
| Taxes | 450/3 | - | €703 | +€703 | |
| Other amounts payable | 47/48 | €62,445 | €53,695 | -€8,750 | -14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,304 | €10,421 | -€7,882 | -43.1% |
| Other operating charges | 640/8 | €2,316 | €2,076 | -€240 | -10.4% |
| Gross operating margin | 9900 | €21,446 | €18,049 | -€3,398 | -15.8% |
| Operating profit (loss) | 9901 | €826 | €5,551 | +€4,725 | +571.7% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €590 | €519 | -€71 | -12.0% |
| Recurring financial charges | 65 | €590 | €519 | -€71 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €239 | €5,032 | +€4,793 | +2006.9% |
| Income taxes | 67/77 | €2,357 | €2,659 | +€303 | +12.8% |
| Profit (loss) for the period | 9904 | -€2,118 | €2,372 | +€4,490 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,118 | €2,372 | +€4,490 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.